Annual assessment

(1) The annual information report shall be accompanied by a minimum specified fee of one hundred dollars for annual assessment or a higher fee on a per member basis, computed at– (a) $10 per member; or (b) $5 per former member, in respect of a plan exceeding ten members. (2) An annual assessment that is not paid within six months after the end of the fiscal year of a pension fund will increase by 10 % of the original annual assessment for each partial or full month of late filing. Private Pensions 21