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Research Paper: Settlement Cost Compared to Going Concern Funding Targets – An Analysis of Pension Plans Registered in Ontario

Canadian pension funding regulations require two distinct types of valuations: a going concern valuation that presumes the plan will continue to operate, and a solvency valuation that presumes the plan will wind up. This research report compares the results of these two types of valuations, to provide insight into the differences. The analysis is based on data for defined benefit pension plans registered in the Province of Ontario provided by the Financial Services Commission of Ontario.

For more information, consult the research paper.

See above
Member Services Council/Research Executive Committee
Contact with Questions Doug Chandler, Canadian retirement research actuary at the Society of Actuaries, at
Announcement Number
February 7, 2018