About Hogue & Associates

id=”h-hogue-and-associates”>Hogue and Associates

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Hogue & Associates provides cost-efficient OPEB actuarial services to private and government sector employers. We specialize in OPEB actuarial valuations within the post retirement healthcare and related fields.  Our approach was developed to meet the needs of small to medium-sized businesses and government agencies.

In 1989, we began specializing in the post retirement healthcare area (OPEB) and now spend more than 75% of our time performing either FASB ASC 715-60 or GASB 75 OPEB actuarial valuations. The balance of our time is spent providing actuarial consulting to other healthcare related fields.

J. Richard Hogue, FSA

J. Richard Hogue, or as he likes to be called, Dick has over 30 years’ experience helping employers comply with the FASB and GASB accounting standards related to retiree healthcare and life insurance plans. He is a Fellow of the Society of Actuaries and a Member of the American Academy of Actuaries. His clients include private and government sector employers across the United States with a primary focus on small to medium size groups.

Dick is a firm believer that the best way to select a professional consultant is to seek opinions from current and former clients. To this end, he always encourages those interested in obtaining his services to call any of his clients and provides a list of contact information for selected clients in this regard.


The fact that a firm like Hogue & Associates, with a single office, is able to provide actuarial and consulting services to organizations nationwide is only possible because of advancements made in communication and other technologies over the past few centuries.