”frozen” funds cannot be withdrawn or distributed; they must be used to provide pension income. If you are employed in Saskatchewan at the time you leave your employment relationship or retire, your retirement allowance is subject to the Saskatchewan Blocked Pension Account (SIRA) and the mandatory rules of the registered pension fund, wherever you live. If you end your employment relationship in Saskatchewan, pay your pension to a Saskatchewan LIRA and move to British Columbia (B.C.), for example, your money must remain in a Saskatchewan LIRA. Funds cannot be transferred to a . C LIRA. However, nothing would prevent a B.C.-based financial institution from managing an LIRA that complies with the requirements of the ABP. .