Hogue & Associates specializes in providing OPEB valuation reports and actuarial consulting services to private employers and government agencies offering retiree healthcare benefits, commonly known as OPEB benefits.
Our firm serves clients across the United States, leveraging remote office technology since the early 2000s to deliver cost-efficient actuarial consulting services nationwide. While we work with local clients in Los Angeles, CA, and Dallas, TX, the majority of our clients are based in the Midwest and East Coast regions. This approach allows us to bring personalized, high-quality solutions to organizations no matter their location.
Public sector
Government employers reporting under GASB 75 (and GASB 74, if there is a trust established to pre fund the OPEB benefits)
Our GASB 75 reports contain all the actuarial information required for reporting under GASB 75 (and GASB 74, if applicable)
- Actuarial valuation reports prepared as of the beginning of the two year valuation cycle
- Disclosures reports prepared as of the end of each of the two fiscal years within the two year valuation cycle
- OPEB plan design consulting
- Plan experience analysis
Private sector
Private employers reporting under FASB ASC 715-60
Our FASB ASC 715-60 reports contain all the actuarial information required for reporting under the accounting standard.
- Actuarial valuation and disclosures reports
- OPEB plan design consulting
- Plan experience analysis