I can speak to clause 91.
This clause relates to specified multi-employer plans. A specified multi-employer plan is a common type of defined benefit pension plan in unionized trades. Contributions to the plan are determined at a per hour rate under collective bargaining arrangements. Currently there are restrictions on benefits accruing to members who are older than 71 years of age or who have retired.
What this measure would do is prohibit or prevent contributions in respect of these employees who can't benefit from the plan anymore or in respect to the members who can't benefit from the plan. It makes the rules apply more appropriately when you're not making contributions for benefits that can't accrue in respect to a member.