Practice Note

Selecting and Documenting Pension Assumptions Other Than Discount Rate and Investment Return

Download
Publish Date:

06/04/2025

Category:

Policy & Research

Topics:

Public Policy, Retirement

The Academy’s Pension Committee released a practice note providing information to actuaries on current and emerging practices in the selection and documentation of certain actuarial assumptions for measuring obligations of defined benefit pension plans. A revision of the June 2023 version, it incorporates material from another Academy practice note covering mortality assumptions.