Publication archives

Final Standards – Practice-Specific Standards for Pension (Part 3000) (redlined)

Final Standards – Practice-Specific Standards for Pension (Part 3000) (clean)

Memorandum: Final Standards – Changes to Practice Specific Standards for Pension Plans (Part 3000)

Standards of Practice – Pensions (Effective December 1, 2022)

Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2022, and Applicable to Valuations with Effective Dates on or after March 31, 2022 and no later than December 30, 2022

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 25, 2022 (Guidance for […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2022, and Applicable to Valuations with Effective Dates on or after March 31, 2022, and no later than December 30, 2022

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2022, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]

Advice statement to Retraite Québec on the consultation titled “Modernization of the disbursement rules for locked-in savings in Québec”

The CIA comments on three proposals relating to disbursement rules for locked-in savings in Québec put forward by Retraite Québec.

Educational Note – Assumptions for Hypothetical Wind-Up and Solvency Valuations with Effective Dates on or after December 31, 2021, and no later than December 30, 2022

This educational note provides guidance on assumptions to be used for hypothetical wind-up and solvency valuations for 2022. It confirms the initial guidance for 2022 assumptions that was provided in the educational note supplement issued on January 18, 2022. This […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2021, and Applicable to Valuations with Effective Dates on or after December 31, 2021, and no later than December 30, 2022

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2021, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]

Member’s paper: Going Concern Discount Rate for Pension Plans with High Asset Allocation to Bonds

Due to the increased importance of going concern valuations in the funding of Canadian pension plans, there is an increased emphasis on the assumptions used for these valuations, including the going concern discount rate. This paper addresses considerations when selecting […]