Articles and documents addressing pension plans in Canada (both DB and DC pensions). The most popular Canadian DB (defined benefits) pensions papers are those which focus on pensions funding, pensions risk management, valuation methods and assumptions used by Canadian DB pension schemes. White papers on Canadian DC pensions issues covers a variety of topics, with opinion... divided of whether the level of Canadian pensions saving is adequate or sustainable. Reports which examine the costs of Canada's mutual fund-based retirement system have been well-liked. Globally, Canadian pension funds have been ahead of the game (comparatively) in view of their investment in infrastructure, and a case study examining the lessons learned for other pension funds investing in infrastructure has been one of our best papers. More recently, a survey of salaries for Canadian investment professionals (CFA Charterholders) has proved very popular.
This is Willis Towers Watson's latest annual Global Pension Assets Study. It covers 22 major pension markets which now total over US$41 bn in pension assets and account for nearly 70% of the GDP of these economies. The study examines the seven largest markets in more detail (US, UK, Switzerland, Netherlands, Japan, Canada,…
A common argument made to expand the Canada Pension Plan (CPP) is that it is cheap to administer. While many studies have cast doubt on this claim, why would a public pension plan be cheaper to administer than a private one? This paper examines the regulatory requirements among various types of public and private pension…
Business sentiment in this survey remains positive: the sales outlook is still healthy, despite some moderation. At the same time, capacity and labour pressures are becoming more apparent and are stimulating firms’ employment and investment plans.
Canadian pension funding regulations require two distinct types of valuations: a going concern valuation that presumes the plan will continue to operate and a solvency valuation that presumes the plan will wind up. This research report compares the results of these two types of valuations, to provide insight into the…
This educational note is intended to assist actuaries in the selection of appropriate mortality assumptions for pension plan valuations. The focus is on establishing best estimate mortality assumptions suitable for use in going concern valuations for funding purposes and actuarial valuations for accounting purposes when the…
As part of a sale or merger transaction involving a Canadian business, the parties can explore having the pension elements addressed by involving the CAAT Pension Plan, a modern defined benefit (DB) pension plan, as a way to de-risk a business's existing or legacy pension obligations or as a way to bring attractive and…
The Common Good Retirement Plan aims to strengthen retirement security of those working in Canada’s nonprofit and charitable sector, primarily through exploring the creation of a nationally portable, high-quality collective retirement plan for the sector. This paper advances the initiative by engaging with nonprofit sector…
