Services

Each service the firm performs, with what is included, how the work runs and the questions sponsors ask most. On time, explained in plain language, and delivered in a form the finance team can use.

GASB 75 OPEB valuation and retiree medical consulting

GASB 74 and 75 OPEB valuations for governments: total and net OPEB liability, implicit subsidy, disclosures, funding and plan design, with audit support.

GASB 101 compensated absences valuation

Compensated absences liabilities under GASB 101 for governments, built from employee-level leave data with a person-level reconciliation for the auditors.

GASB 67 and 68 pension valuations

Pension reporting for single-employer, agent and cost-sharing public plans: total and net pension liability, schedules, employer allocations and journal entry support.

ASC 715 and IAS 19 pension and retiree medical accounting

Year-end and interim accounting valuations for defined benefit pension and retiree medical plans under ASC 715-30, ASC 715-60 and IAS 19, delivered on the auditors' timetable.

Pension funding valuations, Schedule SB and PBGC premiums

Minimum and maximum contributions under Section 430, Schedule SB and AFTAP certification signed by an Enrolled Actuary, PBGC premium filings and contribution planning.

Defined benefit plan termination actuary

Standard terminations managed from feasibility to Form 501: termination-basis valuation, PBGC filings, participant notices and elections, annuity provider review and final accounting.

Independent annuity provider review under IB 95-1

Documented insurer selection for pension risk transfers and plan terminations under DOL Interpretive Bulletin 95-1, with a written fiduciary report.

Cash balance plan design and actuarial services

Design, adoption and annual administration of cash balance plans for business owners and professional practices, tested with the 401(k) plan, with contribution planning for the CPA.

ESOP repurchase obligation studies and administration

Repurchase obligation projections for ESOP boards, annual administration including the 409(p) test, and a participant portal for statements and elections.

Retirement plan administration, compliance testing and Form 5500

Third-party administration for defined benefit, cash balance and defined contribution plans: testing, filings, participant calculations, plan documents and trust accounting.

Nonqualified and executive retirement plans

Valuation, accounting, design, funding and change in control analysis for SERPs, excess plans and deferred compensation under Sections 409A and 280G.

M&A benefits due diligence

Pension, retiree medical, multiemployer and executive plan exposures in a target, measured on the basis that matters for price, with findings written for the deal team.

Actuarial audits and second opinions

Independent review of another actuary's valuation, assumptions and methods for boards, auditors and sponsors who want to know whether the results can be relied on.

Fiduciary governance for retirement plan committees

Committee charters, calendars, decision records and documentation so a plan's fiduciary record is complete before anyone asks for it, with the firm's governance platform.

Total rewards optimization and workforce analytics

Conjoint-based measurement of what employees value across pay, retirement, health and time off, and the reward mix that raises perceived value at the same cost.

Every engagement includes a review by a second credentialed actuary before delivery. For the decisions that sit on top of this work, see the decisions we help clients make and advisory.