Services

Hogue & Associates provides reports and actuarial consulting services. The following relates to our FASB ASC 715-60 services. Click here to jump down to our GASB 75 services.

OPEB actuarial consulting

Private sector employers reporting under FASB ASC 715-60

  • Actuarial valuation and disclosures reports
  • OPEB plan design consulting
  • Plan experience analysis

Our FASB ASC 715-60 reports contain all the actuarial information required for reporting under the accounting standard.

GASB actuarial consulting services

Government agencies reporting under GASB 75 (and GASB 74, if there is a trust established to pre fund the OPEB benefits)

  • 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

Our GASB 75 reports contain all the actuarial information required for reporting under GASB 75 (and GASB 74, if applicable)

To read more about OPEB healthcare benefits, read our post retirement primer.