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Provisions for Adverse Deviations in Going Concern Actuarial Valuations
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Provisions for Adverse Deviations in Going Concern Actuarial Valuations

This research paper expands on the 2013 results of a Canadian Institute of Actuaries’ paper on Provisions for Adverse Deviations in Going Concern Actuarial Valuations of Defined Benefit Pension Plans, by including information on variations in hypothetical wind-up funding levels and by examining differences in required PfADs attributable to differences in plan design.

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Provisions for Adverse Deviations in Going Concern Actuarial Valuations

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