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UPDATE – Preliminary Communication for Assumptions for Hypothetical Wind-Up and Solvency Valuations with Effective Dates on or after Dec. 31, 2017 (but no later than Dec. 30, 2018) – PC Approval

The most recent guidance from the Committee on Pension Plan Financial Reporting (PPFRC) regarding assumptions for hypothetical wind-up and solvency valuations was provided in the preliminary communication dated January 23, 2018. This update confirms Practice Council approval of this communication with no revisions.

Any work based on this preliminary guidance should be accompanied by appropriate caveats about its preliminary nature and potential for revision.

Announcement Number
2018-01(04013)
January 29, 2018