CORE COMPETENCIES
We provide government agencies with actuarial analysis of their financial liability in compliance with GASB Statement No. 75/74. The type of services we provide includes:
- Actuarial valuation and disclosures reports related to GASB 74 and 75 implementation
- OPEB plan design consulting
- Plan experience analysis
- Consulting on any technical issue related to GASB 75 including pre-funding future OPEB liabilities and/or strategically reducing future OPEB commitments without negatively impacting employee benefits.
HOW WE DIFFER
Hogue and Associates is highly experienced in the retiree healthcare field and uniquely focused 100% on small OPEB plans.
- In 1989, Dick Hogue established his consulting firm to provide cost efficient retiree healthcare related actuarial services to private sector employers.
- When GASB 45 was established fifteen years later Hogue and Associates began specializing in providing rural counties, towns, school districts, public universities and other public agencies with actuarial consulting services.
- In the past 30+ years Hogue and Associates has prepared “Other Postemployment Benefit” actuarial studies and valuations for hundreds of public and private sector employers throughout the United States.
100% of our work is actuarial consulting on small OPEB plans (i.e. financial reporting under GASB 75 and FASB ASC 715-60)
PAST PERFORMANCE
For 30 years our firm has provided OPEB consulting services to governmental agencies (GASB 75, previously GASB 45) and nonprofit / not for profit organizations (FASB ASC 715-60, previously FAS 106) throughout the United States. Below is a sample of the types of organizations we’ve worked with. over the years. Client references available upon request.
COMPANY INFORMATION
Owner: J. Richard Hogue
Established: 1989
Designations:
Fellow of the Society of Actuaries
Member of the American Academy of Actuaries
CONTACT INFORMATION
Hogue and Associates
Los Angeles, CA
818-366-9686
contact@hoguejr.com
http://www.hoguejr.com