Lorraine Allard is a partner in our Tax Group in Toronto. Her practice is focused primarily on pension plans, providing advice to employers on the taxation and regulation of pension plans under pension standards legislation and on entitlement to surplus pension assets. Ms. Allard also assists with pension issues in the context of the purchase and sale of a business and reorganizations. She has extensive experience advising employers with respect to pension plans, profit sharing plans, registered retirement savings plans, retirement compensation arrangements and other areas of executive compensation. Ms. Allard also advises employers and employees with respect to downsizings and other terminations of employment. Prior to joining the firm, she worked for Revenue Canada's Registered Plans Division and for an international pension consulting firm. Ms. Allard received her B.Sc. from Laurentian University in 1982, her LLB (Common Law) from the University of Ottawa in 1986, her LLB (Civil Law) from Université du Québec in 1992 and her LLM in Trust Law from Osgoode Hall Law School in 2008. She was called to the Québec and Ontario bars in 1993 and 1996. |