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Pensions Regulator Valuation Guidance

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The pensions regulator

The approach is acceptable to OSFI provided that total plan liabilities are not less than they would have been had the maximum going concern discount rate been applied to all categories of persons or groups. It is not necessary that a margin for adverse deviations be included in the actuarial report for each assumption or that each source of adverse experience be considered explicitly or separately. The Pensions Regulator Scheme funding.

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