Publication archives

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 […]

CIA Post-Employment Group Health and Dental Study 2007-09 (Experience tables)

CIA Post-Employment Group Health and Dental Study 2007-09 (Graduated tables)

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 […]