Publication archives
Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (redlined)
Commuted Values Indexes
In Canada, a member of a defined benefit pension plan who terminates their membership may receive their pension entitlement in the form of a lump sum. This “commuted value” (CV) is the present value of the expected monthly lifetime retirement […]
Standards of Practice (Effective December 1, 2020)
Final Standards – Amendments to Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (January 2020) (red-lined)
Early adoption of these revisions is permitted for TPAs that fall under new subsection 3570, as long as all the revisions are adopted at the same time for a particular pension plan.
Standards of Practice – Pensions (Effective December 1, 2020)
Early adoption of these revisions is permitted for TPAs that fall under new subsection 3570, as long as all the revisions are adopted at the same time for a particular pension plan.
Final Standards – Amendments to Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (January 2020)
Early adoption of these revisions is permitted for TPAs that fall under new subsection 3570, as long as all the revisions are adopted at the same time for a particular pension plan