Capital Accumulation Plans

NOTE: The following guideline will be revised by March 31, 2025, subject to board approval, and made available at that time.

Guideline G12

This Guideline sets out regulators' expectations regarding the rights and duties of plan members, sponsors and service providers relating to employer-sponsored, tax assisted, savings plans known as Capital Accumulation Plans ("CAPs"). The Guideline also recommends comparable practices for non-tax-assisted plans.