1) calculation date, report date and next valuation date
2) Describe source and verification of data regarding : members, plan provisions, assets, inluded date
3) Describe data regarding members and limitations
4) Describe tests applied for sufficiency and relibility of data
5) Describe assets, included market value and summary of asset major catogories
6) Describe plan provisions and identify definitive or virtually definitive amendments
7) Disclose subsequent envets, whether or not was taken into account
8) State type of each valuation undertaken by terms of engagements
9) Disclose any significant terms of engagement that are material to actuary's advice