{"id":36792,"date":"2021-03-09T00:00:00","date_gmt":"2021-03-09T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/rp221025f\/"},"modified":"2025-03-13T15:29:12","modified_gmt":"2025-03-13T19:29:12","slug":"rp221025e","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/rp221025e\/","title":{"rendered":"Communication individuelle : A Comparative Analysis of PfAD Design"},"content":{"rendered":"<p>Ces derni&egrave;res ann&eacute;es, plusieurs juridictions charg&eacute;es des retraites au Canada ont mis &agrave; jour leur r&eacute;glementation sur le provisionnement des r&eacute;gimes &agrave; prestations d&eacute;termin&eacute;es. L&rsquo;objectif est d&rsquo;&eacute;liminer ou de diminuer les exigences de provisionnement de solvabilit&eacute;, tout en augmentant les exigences de provision de passifs &agrave; long terme avec l&rsquo;ajout d&rsquo;une provision pour &eacute;carts d&eacute;favorables (PED). D&rsquo;une juridiction &agrave; l&rsquo;autre, le design des PED varie &eacute;norm&eacute;ment.<\/p>\n<p> Le pr&eacute;sent document fait l&rsquo;analyse comparative de trois designs de PED distincts et, plus particuli&egrave;rement, de leur efficacit&eacute; &agrave; stabiliser le provisionnement des r&eacute;gimes de retrait dans une p&eacute;riode de variation des taux d&rsquo;int&eacute;r&ecirc;t. <\/p>\n<div>&nbsp;<\/div>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[115],"publication-topic":[136],"publication-type":[],"class_list":["post-36792","publication","type-publication","status-publish","hentry","publication-category-recherche","publication-topic-regimes-de-retraite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/36792","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/types\/publication"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36792"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36792"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36792"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}