The Committee on Pension Plan Financial Reporting (PPFRC) issues this supplement to provide members with additional information and details on the analysis done for guidance issued for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2021, and Applicable to Valuations with Effective Dates on or after March 31, 2021 and no later than December 30, 2021.
