Appendix E

Membership Data

Analysis of Membership Data

The actuarial valuation is based on membership data as at December 31, 2019, provided by Transit Windsor.

We have applied tests for internal consistency, as well as for consistency with the data used for the previous valuation. These tests were applied to membership reconciliation, basic information (date of birth, date of hire, date of membership, gender, etc.), pensionable earnings, credited service, contributions accumulated with interest, and pensions to retirees and other members entitled to a deferred pension. Contributions, lump sum payments, and pensions to retirees were compared with corresponding amounts reported in financial statements. The results of these tests were satisfactory.

If the data supplied are not sufficient and reliable for its intended purpose, the results of our calculation may differ significantly from the results that would be obtained with such data. Although Mercer has reviewed the suitability of the data for its intended use in accordance with accepted actuarial practice in Canada, Mercer has not verified or audited any of the data or information provided.

Plan membership data are summarized below. For comparison, we have also summarized corresponding data from the previous valuation.

	31.12.2019	31.12.2018
Active Members
Number	43	57
Total annual accrued frozen pension	$207,051	$308,718
Average annual accrued frozen pension	$4,815	$5,416
Average years of continuous service	27.3	27.3
Average age	56.6	57.0
Accumulated contributions with interest	$724,228	$1,109,271
Deferred Pensioners