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

Group: Actuarial Guidance Council

Publication date: 27-04-2023

Version: Current

Language available: Bilingual

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This educational note is intended to assist actuaries in the selection of an appropriate best estimate discount rate for a going concern funding valuation of a pension plan.

Educational notes on the same subject were originally issued on December 21, 2010, and December 7, 2015. This educational note has been updated to reflect the changes to Part 3000 effective December 1, 2022.

Categories: Practice

Types: Educational notes

Topics: Pensions

Pages: 12

Format: PDF

Accession no.: 223077

Other versions

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

07-12-2015

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

21-12-2010