Services

Hogue & Associates provides OPEB valuation reports and actuarial consulting services. We serve private employers and government agencies that offer retiree healthcare benefits to their employees, also known as OPEB benefits.

We consult with private and government sector employers throughout US. How does a small firm like us accomplish this? We’ve utilized remote office technology since the early 2000s allowing us to provide cost efficient actuarial consulting services to organizations nationwide. We have local clients in Los Angeles, CA and Dallas, TX however a majority of our clients are located in Midwest and East Coast states.

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

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