Publication archives
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2020, and Applicable to Valuations with Effective Dates Between March 31, 2020 and April 29, 2020 and Between April 30, 2020 and December 30, 2020
Educational Note—Assumptions for Hypothetical Wind‐Up and Solvency Valuations with Effective Dates between December 31, 2019 and December 30, 2020
This document replaced document 219030 This document was replaced by document 221026 This document was archived October 14, 2025
Revised Educational Note: Alternative Settlement Methods for Hypothetical Wind-Up and Solvency Valuations
Research paper: Classification of risk sharing in pension plans
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 […]
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