Pension Plans

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.


202​​2 Bartel Associates, LLC

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