Actuarial-Medical

RETIREE MEDICAL ACTUARIAL AND CONSULTING

The Epler Company helps clients to put a price tag on promises to pay health insurance on behalf of their retirees. We specialize in the following types of assignments:

FAS 106 Expense and Disclosure

Determine annual accrual expense under private-sector accounting standards (FAS 106) Prepare exhibits to be included in client's financial statement footnotes Interface with auditors to set actuarial assumptions and answer their questions Project future years' expenses and liabilities to assist in budgeting process Design and price cost-containment strategies for retiree medical plans

Public Entities - GASB 43 & 45

Determine accrual accounting expense and liabilities under GASB standards Project long-term cash flows for budgeting purposes Help district to manage its future retiree medical costs through plan design Work with district to select actuarial assumptions acceptable to all parties Present results of valuations to governing body, upon request Advise and consult with respect to collective bargaining aspects of retiree medical plans

PERS Feasibility Studies

Provide an independent estimate of the actuarial liabilities of benefits under PERS Determine the effects of settlements, curtailments, and special termination benefits