عنوان مقاله [English]
: Actuarial valuation is one of the main tools for the performance measurement of pension funds which is envisaged the current and future situation of them alongside with financial statements. It is recommended before making decisions about pension funds especially in case of the pension merger. It is also obvious that the reporting of the actuarial valuation including funding reports facilitate the process of pension merger and the decision-making process. Merging which is usually proposed during the financial crisis, support the pension funds and reduce longevity risk. It is adopted by officials and government to handle the financial crisis. The consequences of merging range from administrative, managerial and legal one to psychological one. Managerial and actuarial aspects not only are related together but also have remained unknown. This paper review the other countries experience and practices and develop the framework for pension merger based on the review. This framework with assertion about actuarial duties and activates is broken down into three stages; before, during and after the merger process.