Charges and Fees

The following Actuarial Charges and Fees are effective for work products with computation dates (or signature dates) on or after March 1, 2005:

1. Annual Actuarial Reports - Per Report

$1.25 per participant ($200-$1,000 minimax)
Surcharge for Additional Exhibits
	Retiree Risk Pool - Each
		$1 per participant ($150-$500 minimax)

2. Monte Carlo Simulation - Per Report

a. Exhibit to Annual Actuarial Report
	$1.00 per participant ($150-$500 minimax)
b. Freestanding (Independent of Annual Actuarial Report)
	$1.25 per participant ($200-$1,000 minimax)

3. HSA Feasibility Study - Per Cost Analysis

When added to the requisite Annual Actuarial Report and Monte Carlo Simulation
	$1.25 per participant ($500-$2,000 per minimax)

4. Benefit Content Analysis

Simple	$400
Complicated	$800

5. Claim Reserves - Per Certification

	AICPA Standards
Size of Reserve	FAS 5	SOP 92-6
To $100,000	$400	$500
100,000 to 250,000	500	600
250,000 to 1,000,000	600	800
Over $1,000,000	750	1,000

6. State-Mandated Certifications Fee Reference

Reference	Fee
Florida FS§ 112.08	$800 (Includes electronic filing with DOI)
Iowa 509A	$500
Ohio	$300
North Carolina PEO	$750
New York	Customized
MEWAs	Customized

7. Expert Witness

$225 per hour plus out-of-pocket expenses

8. Customized Charges and Fees

The following actuarial studies are provided with Customized Charges and Fees:

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• GASB 43 and GASB 45 Computations
• Mental Health Parity Tests
• ADA Actuarial Equivalency Tests
• EEOC Retiree Health Benefit Parity Tests
• Managed Care Analyses (HMO cost parity, e.g.)
• IRC§419A Long Term Disability Reserves
• AICP FAS 106 and F AS 112 Computations
• Certain Workers' Compensation Claim Reserves