"Restructuring Employee Benefits: Options and Restrictions" is the title of a paper written by Lisa Chamzuk, a lawyer at Lawson Lundell in Vancouver.

The paper was prepared for The Continuing Legal Education Society of British Columbia course on Pension & Benefits: Critical Issues and What's Often Overlooked held on May 25, 2011 in Vancouver, BC.

An overview of the paper states:

Financial pressures often prompt an employer to review the benefits
provided to employees and former employees in order to determine whether
changes can be made that would decrease the cost of those benefits.
Other times an employer will make changes to the benefits it offers in
order to attract new employees or to better respond to the demographics
of its workforce. This paper explores some of the more common changes
employers make in respect of the benefits they offer to active and
retired employees and highlights the more significant restrictions on an
employer's ability to implement those changes.