Funding rules for defined benefit pension plans

Are you an actuary who must prepare an actuarial valuation that meets the requirements of the Supplemental Pension Plans Act?

This section provides information on applying the funding rules that were amended or had effect on 1 January 2010 with regard to the following subjects: 

• Actuarial valuation frequency 
• Pension plan assets 
• Actuarial deficiencies 
• Special amortization payments and amortization payments 
• A pension plan's degree of solvency 
• Valuating a pension plan amendment 

It also outlines the points to consider when preparing your next actuarial valuation.