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Text of Revised ASOP No. 27: Selection of Economic Assumptions for Measuring Pension Obligations
Actuarial Standards Board Link to more items from this source
[Official Guidance]
July 22, 2020

Rev. Jun. 2020. "This standard applies to actuaries when performing actuarial services that include selecting economic assumptions to measure obligations under any defined benefit pension plan that is not a social insurance program ... This standard is effective for any actuarial report that meets the following criteria: (a) the actuarial report is issued on or after August 1, 2021; and (b) the measurement date in the actuarial report is on or after August 1, 2021."

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