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Services |
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Hanf Actuarial Inc. provides actuarial
and employee benefit consulting services with special emphasis on:
Postretirement Benefits Other
Than Pensions (OPEBs) Actuarial Valuations
Government Accounting Standard number 45
(GASB45) for public employee plans, Financial Accounting Standards number 106
(FAS106) for private single employer plans, or SOP92-6 for multiple employer
plans required accrual accounting for other post-employment benefits (OPEBs).
OPEBs include retiree medical, dental, housing, food and death benefits.
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| Hanf Actuarial Inc. is uniquely qualified to perform the actuarial
calculations required by these standards.
We provide the following services:
- Assistance in selecting actuarial
assumptions and methods.
- Calculations of annual required
contribution (ARC) under GASB45 or of the net
post-retirement benefit cost as required by FAS106.
- Calculation of disclosure items
required by GASB45, FAS106, or SOP92-6, including the
accumulated post-retirement benefit obligation and the effect of a 1%
change in the assumed health care cost trend rate.
- Multiple-year forecast of cost and
disclosure items.
- Consultation relative to the design
and funding of the plan.
OPEB Plan Consulting
Hanf Actuarial Inc. assists clients in
the design and funding of their post-retirement welfare benefits (medical, dental,
disability and life insurance).
Services including the following:
- Calculation of rates and reserves for
self-insured plans.
- Actuarial forecasts of claims and
demographics.
- Actuarial analysis of claims
experience.
- Design consultation.
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