The funding of defined benefit pension plans is based on actuarial calculations of the plan’s defined benefit liabilities. Administrators of defined benefit plans are required to file actuarial valuation reports to establish the funding and contribution requirements for the plan in accordance with regulations made under the Pension Benefits Act.

Guidance - Actuarial Valuations

Guidance - Funding

Guidance - Transfer Values

Guidance – 2018 Funding Reform for Defined Benefit Pension Plans

Reports and Quarterly Updates