Susan Seller wrote in Benefits Canada on the anticipated developments in pension law and governance for the upcoming year. The article highlights the focus on risk management, particularly regarding environmental, social and governance factors, cybersecurity, and investment risks. There's also attention on improving governance for defined contribution pension plans, including better communication, member engagement and investment education. She discusses the need for more robust governance and funding policies, handling missing members' entitlements, reporting cybersecurity incidents and the adoption of target-benefit frameworks to address the decline in defined benefit plan coverage.