Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2024, and Applicable to Valuations with Effective Dates on or after March 31, 2024, and no later than June 29, 2024 – Educational Note Supplement

The Committee on Pension Plan Financial Reporting has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2024, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after March 31, 2024 (but no later than June 29, 2024).