Practice Note

Selecting and Documenting Mortality Assumptions for Pensions

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Publish Date:

01/19/2023

Category:

Policy & Research

Topics:

Actuarial Standards, Public Policy, Retirement

Pension Committee public policy practice note, Selecting and Documenting Mortality Assumptions for Measuring Pension Obligations, updating a 2015 practice note, revised to reflect updated Actuarial Standards of Practice (ASOPs), including changes in ASOP No. 35 that are effective for actuarial reports issued on or after August 1, 2021, and when the measurement date in such report is on or after August 1, 2021.