Commuted Value

April 6, 2020

Commuted Values for Target Pension Arrangements

Editor’s Note:  This commentary was written before the April 6, 2020 announcement by the Actuarial Standards Board of the decision to delay the implementation for the […]
January 28, 2020

Final Changes to the Pension Commuted Value Standard

Editor’s Note:  This commentary was written before the April 6, 2020 announcement by the Actuarial Standards Board of the decision to delay the implementation for the […]
January 3, 2020

Looking Back on 2019, and Looking Ahead in 2020

It is again that time of year, when pension plan sponsors take stock of their experience in 2019 and make plans for 2020. What happened in […]
January 29, 2019

Pension Commuted Values Revisited

It seems that actuaries like nothing more than debating exactly how to calculate a commuted value for a member of a defined benefit (DB) pension plan […]
January 4, 2019

Ringing in the New Year in 2019

Being early January 2019, it is the time of year when many plan sponsors pay closer attention to the funded status of their plans and start […]
August 16, 2017

New Commuted Value Standards – The Fair Value of a Pension

  As Actuaries, early in our careers we learn the concept of a commuted value. This is the lump-sum payment paid to terminating (and sometimes retiring) […]