|
Nonqualified Benefit Liabilities for Post-Retirement Benefits (Including Split Dollar) |
| • | Calculations and Projections of Accounting under the following Methods: |
| º | FASB 87 |
| º | FASB 106 |
| º | FASB 109 |
| º | APB12 |
| • | Preparation of Actuarial Reports |
| • | Validation of Assumptions |
| • | Assumption Sensitivity Analysis |
| • | Audit Support |
|
| Nonqualified Benefit Asset Accounting |
| • | Calculations and Projections of Accounting under the following Methods: |
| º | COLI Accounting under FASB 85-4 |
| º | Mutual Fund "Available for Sale" Accounting under FASB 115 |
| º | Mutual Fund "Fair Value Accounting" under FASB 159 |
|
| Funding Analysis |
| • | Evaluation of the Performance of COLI policies vs. Liabilities |
| • | Insurance Products Comparative Analysis |
| • | Assumption Sensitivity Analysis |
| • | Examination of Funding Alternatives |
|
| Compliance |
| • | Reviews of Plan Documents for Purposes of Section 409A and/or DOL Compliance |
| • | Reporting of COLI Best Practices |
| • | Support for SEC Report Preparation |
|
| Benefit Design Consultation |
| • | Review of Corporate Objectives |
| • | Analysis of Appropriate "Types" of Benefits |
| • | Peer Group Analysis |
| • | Evaluation of Benefit Design Elements |
|
| Misc. |
| • | Calculations under Section 280G |
