Publication archives
Comments to the Ontario Ministry of Finance on Target Benefits
The CIA submitted comments to the Ontario Ministry of Finance on draft regulations to support the implementation of a permanent framework for target benefit plans.
Review of Standards of Practice with Respect to Commuted Values Under Target Pension Arrangements in the Case of a Full or Partial Wind-up – Notice of Intent
This notice of intent (NOI) outlines changes under consideration during this review and requests feedback on the proposed revisions as part of the formal due process for amending the actuarial standards of practice.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2024, and Applicable to Valuations with Effective Dates on or after June 30, 2024, and no later than June 29, 2025 – Educational Note Supplement
The Committee on Pension Plan Financial Reporting has conducted its quarter-end review of group annuity pricing conditions as at June 30, 2024, and recommended to the Actuarial Guidance Council assumptions for hypothetical wind-up and solvency valuations with effective dates on […]
Reading list for FCIA Syllabus – Retirement benefits track
Supporting the FCIA exam focused on the specialized retirement benefits track, this comprehensive reading list will provide you with the ideal study material to prepare for earning your FCIA designation.
Balancing Act: Exploring Intergenerational Risk in Target Benefit Plans
Building upon the IFoA’s study of the Royal Mail CDC Scheme, this contributed research paper delves into three types of intergenerational cross-subsidies within TBPs: implicit cost transfers, shifts in investment risk and temporal cross-subsidies. The objective is to deepen the […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2024, and Applicable to Valuations with Effective Dates on or after March 31, 2024, and no later than June 29, 2024 – Explanatory Report
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated April 29, 2024, issued as […]
Mortality Improvements Research – Educational Note Supplement
This educational note supplement provides members in the pension area of practice with commentary on the research report, Mortality Improvements Research: Report to the Canadian Institute of Actuaries’ Project Oversight Group, published by the Canadian Institute of Actuaries (CIA) on […]
Guidance on Events Occurring After the Calculation Date of an Actuarial Opinion for a Pension Plan
This updated educational note is intended to assist pension actuaries in valuing and reporting on events that occur after the calculation date, when the actuary has determined that the event makes the entity different.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2024, and Applicable to Valuations with Effective Dates on or after March 31, 2024, and no later than June 29, 2024 – Educational Note Supplement
The Committee on Pension Plan Financial Reporting has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2024, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with […]
New research outlines mortality improvement trends in Canada
This media release announces the CIA’s research report, Mortality Improvements Research, which provides a careful analysis of historical mortality data and projecting future trends in Canada.