Publication archives
Submission to the Direction des commissions parlementaires: Comment on Bill 68 submitted by the CIA to the Québec Committee on Public Finance
The decline of Defined Benefit (DB) plans is such that, today, fewer than 10% of Canadian private sector workers participate in them. Bill 68 aims to allow for the establishment of target benefit pension plans; a tool that could be […]
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2020, and Applicable to Valuations with Effective Dates Between September 30, 2020 and December 30, 2020
The Committee on Pension Plan Financial Reporting (PPFRC) conducted its quarter-end review of group annuity pricing conditions as at September 30, 2020. It determined that a revision to its previous guidance regarding assumptions for hypothetical wind-up and solvency valuations is […]
The Impact of Longevity Annuity Provision on Canadian Retirement Income Planning
Educational Note – Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (Subsection 3570)
The purpose of this educational note is to provide guidance to actuaries for determining commuted values for pension plans that are covered under Subsection 3570. A separate educational note has been prepared for the balance of Section 3500. Input from […]
Educational Note – Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (other than subsection 3570)
The purpose of this educational note is to provide guidance to actuaries for determining commuted values for pension plans that are not covered under subsection 3570. A separate educational note has been prepared for subsection 3570. This educational note was […]
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2020, and Applicable to Valuations with Effective Dates Between June 30, 2020 and December 30, 2020
The Committee on Pension Plan Financial Reporting (PPFRC) conducted its quarter-end review of group annuity pricing conditions as at June 30, 2020. It determined that a revision to its previous guidance regarding assumptions for hypothetical wind-up and solvency valuations is […]