GH-FV-U Experience Rated Refunds

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    Brian Dowdall
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    I’m struggling understanding and memorizing the CIA Educational Note formulas regarding experience rated refund liabilities.  The CIA seems to use different nomenclature which is making it very difficult for me to understand this.  What’s worse, I’m annoyed that this “U.S.” exam has this conceptually difficult (for me, at least) Canadian material on it.  Wouldn’t it be nice if the Canadian exam tested Canadian material and the U.S. exam tested U.S. material?  A boy can dream.  Rant over.

    Does anyone have any tips regarding trying to understand these Canadian ERR liability formulas?

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