Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2024, and Applicable to Valuations with Effective Dates on or after June 30, 2024, and no later than June 29, 2025 – Educational Note Supplement

The Committee on Pension Plan Financial Reporting has conducted its quarter-end review of group annuity pricing conditions as at June 30, 2024, and recommended to the Actuarial Guidance Council assumptions for hypothetical wind-up and solvency valuations with effective dates on or after June 30, 2024 (but no later than June 29, 2025).