ACTEX-RET301-Actuarial Topics for Canadian Retirement Plans - Notes - Topic 1

Sep 27, 2026

Uploaded by lugxt

Preparation manual for SOA RET101, RET201, and RET301 focused on retirement plan design, valuation, and actuarial topics for Canadian retirement plans. It follows the official syllabus and organizes study materials into clear topics, including mortality assumptions for pension plan actuarial valuations and mortality improvement research, plus related CIA education notes and guidance. It also highlights using accompanying flashcards for rapid review and emphasizes disciplined practice with past SOA questions to improve exam outcomes.

LanguageEnglish

CategoryExam

FormatPDF

Pages43

Reading Time1 h 48 min

AccessFree to download

NOTES

Topic 1

Selection of Mortality Assumptions for Pension Plan Actuarial Valuations

Mortality Improvement Research CIA Report

Mortality Improvements Research

Determination of Best Estimate Discount Rates for Going Concern Funding Valuations

Expenses in Funding Valuations for Pension Plans

ACTEX Learning ® Learn Today. Lead Tomorrow. Actuarial & Financial Risk Resource Materials Since 1972 Copyright © 2026, ACTEX Learning, a division of ArchiMedia Advantage Inc. ACTEX Learning® is a registered trademark of ArchiMedia Advantage Inc. No portion of this ACTEX Study Guide may be reproduced or transmitted in any part or by any means without the permission of the publisher. NOTES Welcome to your preparation journey for the SOA RET101-Retirement Plan Design / RET201 -Retirement Plan Valuation / RET301-Actuarial Topics for Canadian Retirement Plans. This manual follows the official syllabus and presents each topic in a clear, focused manner to help you master the material with confidence and clarity. To complement your study, a set of accompanying flashcards is available for quick reviews, reinforcing key concepts, and keeping your knowledge fresh on the go. While every effort has been made to ensure accuracy, I warmly welcome your thoughts, suggestions, or corrections at [actuarial613@gmail. com](actuarial613@gmail. com. Remember-steady)[. Remember-steady](actuarial613@gmail. com. Remember-steady) progress, disciplined practice, anda willingness to challenge yourself are the keys to success. As a final suggestion, practice is essential. Among the most common reasons for failure, not taking past exams seriously ranks as the number one issue. Candidates are strongly encouraged to attempt the relevant past-year questions published officially by the SOA to maximize their chances of passing. Best of luck with your studies! This page is intentionally left blank. Contents NOTES Topic 1 Selection of Mortality Assumptions for Pension Plan Actuarial Valuations CIA Education Note, Apr. 2026 Mortality Improvement Research CIA Report, Apr 2024 2024 Canadian Pensioner Mortality Research Project (Sections 1 and 8) Task Force Report on Mortality Improvement CIA Report, Mar 2026 Mortality Improvements Research CIA Education Note Supplement, May 2024 Determination of Best Estimate Discount Rates for Going Concern Funding Valuations CIA Education Note, Apr 2023 Expenses in Funding Valuations for Pension Plans CIA Revised Education Note, Jun 2023 Reflecting Increasing Maximum Pensions Under the Income Tax Act in Solvency, Hypothetical Wind-Up and Wind-Up Valuations CIA Revised Education Note, Dec 2023 Assumptions for Hypothetical Wind-Up and Solvency Valuations CIA Education Note, Sep 2025 CAPSA Guidance Solvency or Hypothetical Wind-Up Liabilities Based on Actual Life Insurance Company Annuity Quotation RET301-102-25 Financial Services Commission of Ontario Actuarial Guidance Note Determination of the Solvency Liability Adjustment RET301-100-25 v 1 3 11 15 21 25 35 43 47 53 57 Topic 2 CIA Consolidated Standards of Practice Section 1000-1700 Jan 2026 CIA Consolidated Standards of Practice Section 3100-3500 Guidance on Events Occurring After the Calculation Date of an Actuarial Opinion For a Pension Plan CIA Education Note May 2024 Guidance on Selection and Disclosure of Plausible Adverse Scenarios CIA Educational Note, Apr 2023 Section 3500 of the Practice-Specific Standards for Pension Plans-Pension Commuted Values (Subsection 3570) CIA Education Note Apr 2023 Section 3500 of the Practice-Specific Standards for Pension Plans-Pension Commuted 61 63 73 87 93 101 Values (Other than Subsection 3570) CIA Educational Note, May 2023 109 Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis CIA Educational Note, Apr 2023 121 Topic 3 125 Handbook of Canadian Pension & Benefit Plans (17th Edition) by Morneau Shepell Chapter 5: Design, Registration and Administration of Pension Plans 127 Chapter 8: Registration of Pension Plans Under the Income Tax Act and Taxation of Retirement Savings 139 Chapter 13: Supplementary Pension Arrangements 147 Chapter 14: Other Retirement Income, Savings, and Deferred Comp

FAQs

Which SOA retirement courses does this manual support?

It supports preparation for SOA RET101-Retirement Plan Design, RET201-Retirement Plan Valuation, and RET301-Actuarial Topics for Canadian Retirement Plans.

How is the study material organized to help with learning?

The manual follows the official syllabus and presents each topic in a clear, focused manner, with a structured contents section and accompanying flashcards for quick reviews.

What practice approach does the manual recommend for improving exam success?

It emphasizes disciplined practice and strongly encourages attempting relevant past-year SOA questions published officially.

Sep 27, 2026

Uploaded by lugxt