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Valuation Reports

Under pension regulations, the Fund Actuary must conduct a valuation of the Cornwall Pension Fund every three years.

This is known as a triennial valuation.

Cornwall Pension Fund's actuary is Hymans Robertson.

The purpose of the actuarial valuation is for the Fund to determine:

  • the expected cost of providing the benefits built up by members at the valuation date. This is known as the “liabilities”;
  • compare this against the funds held by the Fund (known as the "assets");
  • an appropriate plan for making up any shortfall (if assets are less than liabilities);
  • the contributions needed to cover the cost of benefits that active members will build up in the future; and
  • the contributions needed to cover other costs incurred in running the Fund.

Please find below the valuation reports:

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