Services › Private Pension Valuations
Independent, fee-for-service actuarial valuations for private-sector defined benefit pension plans. Trusted by employers across Arkansas, Texas, Louisiana, Tennessee, Kentucky, Alabama, Mississippi, Florida, Indiana, Oklahoma, Ohio, and West Virginia.
Sponsoring a private-sector defined benefit pension plan means navigating a complex web of federal funding requirements, GAAP accounting standards, and PBGC obligations. Osborn, Carreiro & Associates provides independent actuarial valuations that give plan sponsors the accurate, defensible numbers they need — without the overhead of a large national firm.
Our credentialed actuaries — each a Fellow or Associate of the Society of Actuaries and a Member of the American Academy of Actuaries — have decades of experience serving private employers ranging from single-participant executive plans to large multiemployer arrangements. Because we are a fee-for-service firm, we never sell investment products or accept commissions. Our only interest is delivering accurate, independent actuarial work.
We serve private pension plan sponsors throughout the South, Midwest, and Southeast, including clients in Arkansas, Texas, Louisiana, Tennessee, Kentucky, Alabama, Mississippi, Florida, Indiana, Oklahoma, Ohio, and West Virginia. Whether your plan is a traditional final-average-pay formula, a cash balance design, or a frozen legacy plan, our team has the experience to handle it.
The Pension Protection Act of 2006 and subsequent IRS guidance impose strict minimum funding requirements on single-employer defined benefit plans. Our actuaries calculate the minimum required contribution, prepare Schedule SB for the Form 5500, and advise on funding policy strategies — including use of credit balances, quarterly contribution requirements, and at-risk plan rules. We also calculate PBGC variable-rate premiums and assist with premium filings, helping plan sponsors in Texas, Florida, Ohio, and across our service territory minimize unnecessary PBGC costs.
Public and private companies sponsoring defined benefit plans must recognize pension obligations on their balance sheets and disclose net periodic benefit cost under ASC 715. Our team prepares the full suite of ASC 715 disclosures — projected benefit obligation, accumulated benefit obligation, net periodic pension cost, corridor amortization, and sensitivity analyses — coordinating directly with your auditors to meet financial statement deadlines. We serve employers in Arkansas, Louisiana, Tennessee, Kentucky, Indiana, Oklahoma, Alabama, Mississippi, and West Virginia with the same responsiveness as our local clients.
Osborn, Carreiro & Associates provides private pension valuation services to employers in the following states. Our Little Rock, Arkansas home office serves clients remotely and on-site throughout the region.
AR
Arkansas
TX
Texas
LA
Louisiana
TN
Tennessee
KY
Kentucky
AL
Alabama
MS
Mississippi
FL
Florida
IN
Indiana
OK
Oklahoma
OH
Ohio
WV
West Virginia
Arkansas & Texas: Our largest client base spans Arkansas and Texas, where we serve private employers of all sizes — from closely held businesses with executive pension plans to mid-size manufacturers with legacy defined benefit obligations.
Louisiana, Mississippi & Alabama: Gulf Coast employers face unique workforce and benefit challenges. We provide timely, accurate valuations that help plan sponsors in these states meet IRS and PBGC deadlines without disruption.
Tennessee, Kentucky & Indiana: Manufacturing and healthcare employers throughout the mid-South and Midwest rely on our independent actuarial opinions for annual funding and accounting purposes.
Florida, Ohio, Oklahoma & West Virginia: From Florida's diverse employer base to Ohio's industrial sector, Oklahoma's energy industry, and West Virginia's legacy plans, we bring the same depth of expertise to every engagement.
We are a fee-for-service firm. We do not sell investment products or accept commissions — ever. Our actuarial opinions are unbiased.
You speak directly with a credentialed actuary, not a junior analyst. Our principals are personally involved in every engagement.
Large enough to handle complex plans. Small enough to avoid the overhead and impersonal service of national consulting firms.
Contact us to discuss your plan's needs. We serve private pension plan sponsors in Arkansas, Texas, Louisiana, Tennessee, Kentucky, Alabama, Mississippi, Florida, Indiana, Oklahoma, Ohio, and West Virginia.