Bureau of Deferred Retirement

Pension Impact Assessment

01. Assessment basis

The Bureau assesses any retirement expectation brought to its attention, including expectations not previously communicated to the person expected to support them.

02. Supporting evidence

Record the assumed retirement date, anticipated lifestyle, and the point at which another holder’s continued participation became a material assumption. A statement that everyone knew is insufficiently specific.

03. Attribution

Distinguish observed consequences from consequences attributed to the nearest visible transaction. Where this distinction cannot be established, mark the assessment Further Consideration Required.

04. Findings

Retirement expectations identified: ______________________________ Supporting assumptions: ______________________________ Estimated delay: ______________________________

05. Bureau annotation

An assessment records an expectation. It does not establish that the expectation was reasonable. Reasonableness is reviewed by a separate office.

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