As it currently stands, Bill C-27 threatens to erode the retirement security of millions of Canadians.
 A letter to Gary Oberg, Head of the Federal Superannuates National Association (the National Association of Federal Retirees), July 23, 2015
 Tiede, Gerry. “Defined benefit pensions under attack again”. PostScript. Vol 21. Issue 1. Spring 2017. P 7
 “Contributions are made by a member and the employer. The money is invested in an individual account with high investment costs. The member bears all the risks.”