Publication archives

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2018, and Applicable to Valuations with Effective Dates Between March 31, 2018 and December 30, 2018

Member’s Paper: Key Factors for Explaining Differences in Canadian Pensioner Baseline Mortality

In this paper, we further the research published by the Canadian Institute of Actuaries in the Final Report of Canadian Pensioners’ Mortality study, CPM, (2014), and consider new factors that explain differences in Canadian pensioner baseline mortality. We explore many […]

Research paper: A Hierarchical Credibility Approach to Modelling Mortality Rates for Multiple Populations

Member’s Paper: Selecting Discount Rates for Assessing Funded Status of Target Benefit Plans

For the purpose of determining the going concern funded status of a defined benefit pension plan, the current actuarial practice is to determine the liabilities of the plan using a discount rate based on the expected investment return from the […]

Submission to the Public Sector Accounting Board – Employment Benefits: Discount Rate Guidance in Section PS 3250

Final Standards – Revisions to Subsection 3260 of the Practice-Specific Standards for Pension Plans – Reporting: External User Report; Advice on the Funded Status or Funding of a Pension Plan

Standards of Practice – Pensions (Effective March 1, 2019)

Educational Note—Assumptions for Hypothetical Wind-Up and Solvency Valuations with Effective Dates between December 31, 2017 and December 30, 2018

Submission: Consultation Paper – Pension Benefits Act Review

Submission to the Ontario Ministry of Finance: Proposed Changes to Pension Benefits Guarantee Fund (PBGF) Assessments