Revised Instruction Guide for Actuarial Reports

OSFI has posted the revised Instruction Guide for the Preparation of Actuarial Reports for Defined Benefit Pension Plans (Guide), as well as the Replicating Portfolio Information Summary (XLSX, 63 KB) (RPIS) return on OSFI's website. The Guide updates the previous one published in March 2014 to generally reflect further clarification of OSFI's position regarding alternative settlement methods, additional disclosure requirements, and additional references to legislation and professional guidance.

A guide to completing the RPIS, which is a new return to be completed with any actuarial report required to be filed that uses a replicating portfolio, will be posted shortly. Please direct any filing questions to