OCA Services

Independent, fee-for-service actuarial consulting and pension plan administration for public and private sector clients across 13 states.

Full Range of Services

Taft-Hartley / Multiemployer Pension Plan Services

  • Annual valuation services, including calculations of minimum required and maximum tax-deductible contribution levels
  • Preparation of Schedule MB for IRS Form 5500 filings
  • Calculation of withdrawal liabilities and PBGC premiums
  • Review of individual benefit calculations
  • Certification of "zone" under Pension Protection Act / MPRA
  • Consultation on implementation of Funding Improvement Plans and Rehabilitation Plans

Corporate Defined Benefit Consulting Services

  • Annual calculation of employer minimum required and maximum tax-deductible contribution levels
  • Preparation and filing of IRS Form 5500 series
  • Top-heavy and IRC 415 testing
  • Calculation of Pension Expense and related accounting disclosures under FASB ASC 715
  • Production of annual actuarial valuations and reports
  • Preparation of participant benefit statements
  • Calculation of PBGC premiums and filings

General Benefits Consulting and Modeling Services

  • Consultation on plan design and impact of proposed plan changes
  • Preparation of summary plan descriptions, plan documents, required amendments, administrative forms
  • Projection of future assets and liabilities on a cash flow basis; Monte Carlo simulations of projected future claims / returns
  • Audit support services and representation
  • Provision of services as expert witness on actuarial matters, QDROs

Other Post-Employment Benefits (OPEB) Actuarial Services

  • Preparation of OPEB actuarial valuation and annual reports
  • Calculation of implicit rate subsidy for covered populations
  • Preparation of disclosures associated with GASB statements No. 43/45 and No. 74/75, as well as those under FASB ASC 715

Defined Contribution Administration Services

  • Expertise in 401(k), 403(b), governmental 401(a) plans
  • Establishment and administration of Profit-Sharing, Money Purchase, and Employee Stock Ownership Plans (ESOPs)
  • Allocation of employer contributions, forfeitures, expenses, and investment income
  • Preparation of individual participant statements showing account activity
  • Production of master allocation listings and annual reports for plan trustees
  • Preparation and filing of IRS Form 5500 series

Public Pension Plan Consulting Services

  • Annual valuation services for both funding and accounting purposes
  • Preparation of disclosures associated with GASB statements No. 67 / 68
  • Review of benefit calculations and administrative consulting
  • Preparation of experience studies, assumption reviews, gain/loss analyses, and impact studies regarding proposed legislative changes or plan amendments
  • Preparation of annual reports, participant statements, election forms
  • Actuarial auditing services

Taft-Hartley / Multiemployer Health and Welfare Services

  • Certification of required information under the Affordable Care Act
  • Presentation of accounting disclosures under FASB ASC 965
  • Presentation of quarterly and annual actuarial projections
  • Analysis of claims and impact of stop loss insurance coverage

Actuarial Services for Self-Insured Health / Casualty Funds

  • Rate calculations for self-insured health groups
  • Preparation of reserve certification for insurance companies and self-insured pools
  • Specialized services for workers compensation and similar disability funds
  • Consultation and preparation of impact studies on proposed structural changes to plans and premiums

Serving Clients in 13 States

Our Little Rock, Arkansas headquarters serves public and private sector clients throughout the South, Midwest, and Southeast.

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Osborn, Carreiro & Associates, Inc.

Actuaries • Consultants • Analysts

The largest independent actuarial consulting firm in Arkansas, serving clients across 13 states.

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