One minute? How do I always end up with the short end of the stick? Anyway...
Ms. Reibel, given your premise with respect to changes to the Income Tax Act, it seems to me that essentially you want an employee locked into the plan. In fact, in your third point, you say to limit the portability: “While they continue to be employed by the sponsoring employer, employees should not be permitted to transfer their assets out of the plan”.
Can you explain that and the rationale behind it?