Welcome

Hogue & Associates provides cost-efficient OPEB actuarial services. We specialize in actuarial consulting within the post-retirement healthcare and related fields. Our focus is FASB ASC 715-60 and GASB 73/74/75 actuarial valuations. We provide actuarial valuation reports and other services for all forms of organizations across the United States. Contact us to learn more about our cost-efficient OPEB actuarial consulting services. Our approach was developed to meet the needs of small to medium-sized businesses and government agencies.  

FASB ASC 715-60 and GASB 73/74/75 are the accounting standards related to post-retirement healthcare and other non-pension benefit plans. FASB ASC 715-60 and GASB 73/74/75 define how the expense for post-retirement healthcare and other non-pension benefits must be reported for financial statement purposes. The cost of post-retirement healthcare benefits needs to be accrued generally over the employee’s working lifetime. We perform the actuarial valuations to determine the information required for reporting under FASB ASC 715-60 and GASB 73, 74 and 75.