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July Business Services
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Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
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Merkley Retirement Consultants
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The Pension Source
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BPAS
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Retirement Combo Plan Administrator Heritage Pension Advisors, Inc.
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Defined Benefit Specialist II or III Nova 401(k) Associates
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DWC ERISA Consultants LLC
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Compensation Strategies Group, Ltd.
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BPAS
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Nova 401(k) Associates
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Practice Note: Gain/Loss Analysis for Pension Plans (PDF)
Pension Committee of the American Academy of Actuaries 
Aug. 11, 2025 20 pages. "Actuaries use many assumptions when calculating the liability for a pension plan. The liability measurement depends heavily on those assumptions. A gain/loss analysis quantifies the financial effect of the difference between the plan's anticipated experience and actual experience for the previous year." MORE >> |
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