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 have been introduced since 1 January 2010 with regard to the following subjects: 

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

Note that...
  • Some of these new funding rules have effect before 1 January 2010, for example, those pertaining to pension plans in the municipal and university sectors, which have effect from 31 December 2008.
  • A municipal sector pension plan is a plan where the employer is a municipality, a body referred to in section 18 of the Act respecting the Pension Plan of Elected Municipal Officers This link will open in a new window. or a municipal housing bureau. 
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