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07/21/2026 | Company Pension Schemes
1 min reading time

Review of the 2018 G HEUBECK GUIDELINES for the period from 2016 to 2024

The report on the findings addresses questions regarding the relevance and general applicability of the HEUBECK GUIDELINES 2018 G (RT 2018 G) in the valuation of employers’ pension and other employee benefit obligations.

Overview

The review covers the period from 2016 to 2024. Overall, the working group concludes that, from an actuarial perspective, an update to RT 2018 G is not currently absolutely necessary.
Since developments in the post-pandemic years cannot yet be reliably estimated, the RT 2018 G tables continue to meet the requirements for a best estimate for the measurement of pension obligations in employers’ balance sheets.

Approval

The earnings report was approved by the Pension Committee on July 20, 2026, and was additionally confirmed by the IVS Executive Board on July 20, 2026.

Content

  • Introduction
  • Überblick
  • Verabschiedung

Downloads

Review of the 2018 G HEUBECK GUIDELINES for the period from 2016 to 2024 (GER) ( PDF )
Marc-Henning Busch
marc-henning.busch​@aktuar.de +49 (0) 221 912 554-224

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