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Name of Public Authority: Public Service Pension Plan Corporation (Newfoundland and Labrador) Registered Pension Plan Name: Public Service Pension Plan 1. Actuarial Method:The actuarial method is the “projected unit credit actuarial cost” method. 2. Assumptions: Effective Date: April 30, 2017 a) Economic Assumptions: i. Interest Rate 6.00% ii. Inflation Rate 2.25% iii. YMPE Growth Rate 3.00% iv. Salary Growth Rate 3.75% v. Rate of Increase under ITA 3.00% vi. Rate of Indexing of Pensions in pay 1.2% b) Demographic Assumptions i. Mortality Table CPM RPP 2014 Public Sector Mortality Table CPM‐B mortality improvement rates, pension size adjustmentfactors of 1.08 for males and 1.01 for females ii. Gender Split Unisex (65% female, 35% male) iii. Proportion with Spouse 85% iv. Age difference between spouses Male is 3 years older than female v. Retirement age> Old provisions1 > New provisions 50% at the earlier of age 55 with 30 years of service or age 60 with 5 years of service. Remai
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