We consult on various plan issues, and prepare actuarial valuations of defined benefit retirement plans for public agencies, such as:
- Social Security replacement plans for part-time and temporary employees
- Valuation and design of plans to meet PEMHCA eligibility requirements
- Financial statement reporting and disclosure information under Governmental Accounting Standards Board Statements No. 25 & 27 and Statements 67 and 68. Annual and biennial actuarial valuations
- Analysis of the impact of new GASB Statements 67 & 68 and assistance with transition
- Audits of actuarial valuations and experience studies and review of GASB 68 actuarial information
- IRS Section 415 limit actuarial testing
- Benefit calculations, plan design, and document review
- Experience studies and review of experience studies
- Supplemental Plan valuations and design
- Analysis of plan changes or projected plan costs including effects of a new tier or PEPRA formulas
- Provide actuarial cost studies and testimony at public meetings to comply with Governmental Code Section 7507
- Help employers develop a funding policy
Contact Bartel Associates to discuss your own pension plans.