Make the right decisions.

Which benefits can I use to retain my employees long-term? How can I ensure they are well taken care of in retirement? And which concepts are also financially beneficial for my company? Intelligent employee benefits provide the answers to all three—but these topics can be complex. Our experts can simplify complicated pension systems for you. With our guidance, you will understand the long-term effects of your current benefit decisions and stay informed about new and upcoming legislative changes.

Have company pension schemes already been established in your company but your employees don’t really appreciate what’s on offer? With our support, you can firmly integrate your pension offerings into the company, ensuring they are accepted. If you have questions about accounting and financing, we’ll guide you through all available options in accordance with regulations and the current capital market situation. We are also happy to manage legally compliant communication with your employees.

Our actuarial team, in collaboration with our legal competence centre, guides you through the entire pension process, including:

• Introduction
• Review
• Modernisation
• Harmonisation
• Design and implementation of pension schemes across all relevant channels

We also provide transparent product and provider comparisons in the following areas:

• Financing via trust solutions (CTA)
• Reinsurance policies
• Insurance-based implementation channels

Get an overview of your pension obligations.

Pension commitments serve as a reward for your employees’ loyalty and dedication. They offer an attractive pension scheme while protecting employees against financial risks. But what do pension obligations mean for your company’s accounting? What is their cash value? How do they impact your balance sheet? We help you convert pension obligations into balance sheet values, optimizing your financial approach while ensuring seamless communication with auditors and tax inspectors.

Actuarial balance sheet values are constantly changing due to demographic developments, fluctuations in interest rate environments and evolving pension commitments. We analyse these changes and work with you to develop tailored financing and structuring options for your pension fund.

We prepare actuarial (balance sheet) reports in accordance with German and international accounting standards (IFRS/US GAAP) for companies, foundations, public and church organisations, occupational pension funds, death benefit funds and provident funds.

Our reports cover:

• Pension obligations, including the calculation of the assessment basis for the Pensionssicherungsverein (PSV aG)
• Partial retirement obligations
• Anniversary obligations
• Obligations from long-term work accounts
• Aid obligations
• Obligations from early retirement or leave of absence
• Death benefit obligations
• Purchase price annuity obligations
• Obligation to pay transitional allowances
• Pension adjustment obligations in accordance with section 16 BetrAVG
• Provident fund obligations (authorised fund assets and contributions)
• Pension funds and pension fund obligations
• VBL countervalue calculations

Additional Services We Offer:

• Risk assessment and evaluation through business analysis
• Long-term and short-term forecasts
• Valuations for M&A (Due Diligence)
• Comparative analysis of pension plans
• Budget and liquidity planning (cash flow management)
• Severance payment calculations
• Determination of values for transfers
• Pension equalisation calculations and processing of inquiries from family courts
• Reorganisations calculations