Taft-Hartley/Multiemployer Pension Plan Services

  • Annual valuation services, including calculations of minimum required and maximum tax-deductible contribution levels

  • Preparation of Schedule MB for IRS Form 5500 filings

  • Calculation of withdrawal liabilities and PBGC premiums

  • Review of individual benefit calculations

  • Certification of "zone" under Pension Protection Act / MPRA

  • Consultation on implementation of Funding Improvement Plans and Rehabilitation Plans


Corporate Defined Benefit Consulting Services

  • Annual calculation of employer minimum required and maximum tax-deductible contribution levels
  • Preparation and filing of IRS Form 5500 series
  • Top-heavy and IRC 415 testing
  • Calculation of Pension Expense and related accounting disclosures under FASB ASC 715
  • Production of annual actuarial valuations and reports
  • Preparation of participant benefit statements 
  • Calculation of PBGC premiums and filings


General Benefits Consulting and Modeling Services

  • Consultation on plan design and impact of proposed plan changes

  • Preparation of summary plan descriptions, plan documents, required amendments, administrative forms

  • Projection of future assets and liabilities on a cash flow basis; Monte Carlo simulations of projected future claims / returns

  • Audit support services and representation

  • Provision of services as expert witness on actuarial matters, QDROs


Other Post-Employment Benefits (OPEB) Actuarial Services

  • Preparation of OPEB actuarial valuation and annual reports

  • Calculation of implicit rate subsidy for covered populations

  • Preparation of disclosures associated with GASB statements No. 43/45 and No. 74/75, as well as those under FASB ASC 715.


Defined Contribution Administration Services

  • Expertise in 401(k), 403(b), governmental 401(a) plans

  • Establishment and administration of Profit-Sharing, Money Purchase, and Employee Stock Ownership Plans (ESOPs)

  • Allocation of employer contributions, forfeitures, expenses, and investment income

  • Preparation of individual participant statements showing account activity

  • Production of master allocation listings and annual reports for plan trustees

  • Preparation and filing of IRS Form 5500 series


Public Pension Plan Consulting Services

  • Annual valuation services for both funding and accounting purposes

  • Preparation of disclosures associated with GASB statements No. 67 / 68

  • Review of benefit calculations and administrative consulting

  • Preparation of experience studies, assumption reviews, gain/loss analyses, and impact studies regarding proposed legislative changes or plan amendments

  • Preparation of annual reports, participant statements, election forms

  • Actuarial auditing services


Taft-Hartley/Multiemployer Health and Welfare Services

  • Certification of required information under the Affordable Care Act

  • Presentation of accounting disclosures under FASB ASC 965
  • Presentation of quarterly and annual actuarial projections
  • Analysis of claims and impact of stop loss insurance coverage


Our Services

Actuarial Services for Self-Insured Health / Casualty Funds

  • Rate calculations for self-insured health groups

  • Preparation of reserve certification for insurance companies and self-insured pools

  • Specialized services for workers compensation and similar disability funds

  • Consultation and preparation of impact studies on proposed structural changes to plans and premiums