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Section PS 3250: “Shared-Risk” Retirement Benefit Arrangements

  • PSAS - PSAB Image

Apr 21, 2015

Some jurisdictions have amended, or are planning to amend, legislation allowing retirement benefit arrangements described as “shared-risk” plans. At its May 2014 meeting, the Group discussed the classification of retirement benefit arrangements with shared-risk characteristics.

This submission focuses on measurement of the accrued benefit obligation for shared-risk plans presuming that they are classified as defined benefit plans.

Review the report.

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