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Publications
Read their latest work
Article
ASOP 51: Summary and considerations for public plans
17 May 2022 - by Aaron Shapiro, Rebecca Ross
We provide an overview of the requirements of Actuarial Standard of Practice No. 51, and then look at how it has been implemented with pension plans.
Article
Potential effects of the COVID-19 pandemic and other mortality trends on corporate defined benefit plans
29 November 2021 - by Peter Thies, Rebecca Ross, Nick Carnaval
When it comes to pensions, how has COVID-19 affected the mortality assumptions for defined benefit plans?
Article
GASB 74/75: OPEB Expense and Balance Sheet Items
17 May 2018 - by Rebecca Ross
This article in the Governmental Accounting Standards Board Statement 74 and 75 miniseries discusses Other Postemployment Benefit expenses and balance sheet items.
Article
GASB 73/74/75: Timing considerations for compliance with new financial reporting rules
23 May 2016 - by Rebecca Ross
Changes in GASB Statements Nos. 74 and 75 are designed to standardize the way other postemployment benefits (OPEB) expense is calculated and displayed in order to enhance disclosure and facilitate decision-making.
