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The Sydney Steel Corporation Superannuation Fund was established by the Sydney Steel Corporation Sale Act and came into effect on February 28, 2001. The Fund encompasses the former Steelworkers, CUPE and Salaried pension plans. There are no active members in any of these plans, only pensioners or deferred vested members.

The administration of the Fund is carried out through the Nova Scotia Pension Services Corporation. CIBC Mellon is the paying agent.

The rules of the pension plan are contained in the following Act and plan documents: