Marcel Théroux is a Principal with Mercer in Toronto where he represents employers. His practice deals with the regulation and taxation of pension, benefit and deferred income plans and strategic planning associated with these arrangements. Marcel also designs tax effective benefit and compensation programs for employees, including executives. Marcel provides legal and tax support to the various Mercer businesses, including Retirement, Health and Benefits and Investment Consulting. Before joining Mercer, he was a senior tax partner with an international accounting firm. Marcel is a frequent speaker and contributor to industry publications. He received his law degree from the Faculty of Law of the University of Toronto in 1976 and a diploma in Legislative Drafting from the University of Ottawa in 1979. He was called to the Bar of Ontario in 1978, Alberta in 1980 and the Barreau du Québec in 1987.