Description: This presentation shows results obtained from a mortality study based on Canadian pensioners data available from records of the Canada Pension Plan and Quebec Pension Plan as of December 31st, 2008. From Actuarial Research Clearing House

Description: The presenters will provide an update on discount rates developed from the expected return on assets used in going concern pension funding. They will include recent research on discount rates being used for U.S. public sector plans, U.S. Multiple Employer Pension Plans, and Ontario and British Columbia plans. A discussion of the emerging regulatory framework in Canada and the U.S. and changes to ASOP 4 and 27 will also be covered. Components of discount rates such as expenses and margins (PfADs) will also be covered.