Educational Note – Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (Subsection 3570)

Publication date: 13-08-2020

Version: Archived

Language available: Bilingual

Download publication

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 some members of the designated group on the revised commuted value standard was solicited in the development of the note. In addition, the content of this educational note was based on questions submitted to the Committee on Pension Plan Financial Reporting (PPFRC) after the release of the revised Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values on January 24, 2020.

Categories: Practice

Types: Educational notes

Topics: Pensions

Pages: 15

Format: PDF

Accession no.: 220123

Other versions

Newest

Educational Note: Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (Subsection 3570)

11-05-2023