Publication archives

Accounting Discount Rate Curve

The CIA retained the services of Fiera Capital to produce Fiera Capital’s CIA Method Accounting Discount Rate Curve on a monthly basis that can be used by sponsors to select the appropriate accounting discount rate to value pension and other […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2011

Educational Note—Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2010 and December 30, 2011

Educational Note – Financial Risks Inherent in Multi-Employer Pension Plans and Target Benefit Pension Plans

This document was archived on May 14, 2024.

Standards of Practice – Pension Plans (December 2010)

Educational Note – Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis

Educational Note – Determination of Best Estimate Discount Rates for Going Concern Funding Valuations

Final Standards: Standards of Practice – Practice-Specific Standards for Pension Plans

Educational Note—Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2009 and December 30, 2010

Revised Draft Educational Note – Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis