It depends what you mean by those types of risks. In New Brunswick, we had an accrual-based budget and accrual estimates. There was a period of time, believe it or not, in the early 2000s when pension plans were making large returns. I remember one year when the pension plan in New Brunswick made a 20% return, and it was essentially a fully funded plan.
On May 10th, 2016. See this statement in context.