Publication archives
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 (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 – 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 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 […]
New report finds that more Canadians should delay CPP payments
Submission: New Funding Framework for New Brunswick Defined Benefit Pension Plans
Research paper: The CPP Take-Up Decision – Risks and Opportunities
Standards of Practice – Pensions (Effective December 1, 2020) – Final
Final Standards – Amendments to Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (July 2020)
This revision to the standards will take effect at the same date as the previously announced changes to Section 3500, namely December 1, 2020. The ASB is not currently envisioning a further change to this effective date. As was previously […]