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Actuarial Services

Lang, Lang & Co., CPA's works closely with Block Consulting Actuaries, Inc. in Manhattan Beach, CA in order to provide a broad range of actuarial consulting and valuation services with respect to Defined Benefit Pension Plans and other Employee Benefit Programs. Rick Block, the Founder Block Consulting Actuaries Inc., is considered one of the foremost experts in the Retirement and Actuarial Field and he routinely speaks at ASPPA, IRS and other educational programs. Among some of the services offered are:
  • Minimum Funding Standard Account. Preparation of the actuarial valuation report including a determination of the minimum funding requirements for such year under Section 412 of the Internal Revenue Code.

  • Determination of Maximum Deduction. Preparation of the actuarial valuation report including a determination of the amount of deductions available for federal income tax purposes under Sections 419 and 419A of the Internal Revenue Code.

  • Determination of Accrued Benefit and Vesting. A determination of the accrued benefit and its present value each of the participants and the vested percentage to which such participant is entitled under Section 411 of the Internal Revenue Code.

  • Maximum Benefit for Each Participant. A determination of the maximum benefits available to participants under Section 415 of the Internal Revenue Code.

  • Top-Heavy Minimum Benefit Calculations. For plans which are "top-heavy" (60% or more of the benefits belong to "Key Employees"), a determination of the minimum benefits and vesting for non-Key employees under the plan for the year.

  • FAS 87 and 88 Calculations. For plans and/or sponsors subject to certified audit, a determination of the actuarial valuation of plan obligations, and the net periodic pension expense for the year under FAS 87. In the event of a curtailment, window benefit, or partial termination, a determination of the change in obligation and the recognizable expense attributable to such event.
  

Pension Plan Design Pension Plan Admin Actuarial Services Accounting and Tax