Sarah works with private and public employers, assisting clients with many aspects of defined benefit plans, including pension and postretirement actuarial valuations, plan and assumption studies, asset-liability studies, cost projections, and nondiscrimination testing. Other areas of experience with defined benefit plans include plan administration and design, plan mergers, drafting amendments, and government filings.
Sarah has presented on topics such as ERISA 4010 filings, funding strategies for defined benefit plans, and funding relief legislation.
Recent projects include:
- Projecting plan costs using a changing expected return assumption based on a dynamic asset allocation policy
- Performing purchase accounting calculations due to a corporate merger
- Performing plan studies to compare alternative plan design options
