KMS Actuaries provides a full-array of defined benefit and defined contribution services to both private and public sector entities.  Our services include the following:

Retiree Medical Programs

With the implementation of Statement No. 45 of the Governmental Accounting Standards Board (GASB 45), cities, towns, regional school districts and other governmental entities are generally required to complete an actuarial valuation of their postemployment benefits (OPEB) provided to retirees and beneficiaries at least every other year if their program covers at least 200 members.  For entities with fewer than 200 members, the requirement is completion of a valuation every third year.

We have provided GASB 45 valuation services to many cities, towns, regional school districts, counties and enterprise units.  In addition, we provide OPEB valuations for private companies under SFAS 106.

Defined Benefit Plans

Seeking the services of a qualified actuary with a fresh perspective to perform the next valuation of your Defined Benefit Retirement Plan?  We have the experience and expertise, working with a wide range of retirement plan clients and issues.  In addition to valuation services, we offer the the following:

Massachusetts Chapter 32 Retirement Systems

ERISA Qualified

Non-Discrimination Testing

Governmental Retirement Plans
Annual reporting (5500, Schedule SB)

FAS87, FAS88, FAS132R, FAS158

Plan Terminations

Defined Contribution Plans

Qualified and Non-Qualified
New Comparability Plans
Annual Reporting
Compliance Testing

Qualified Domestic Relations Orders

We have assisted individuals and attorneys in valuing private, military and governmental retirement plan benefits in divorce and drafting Qualified Domestic Relations Orders (QDROs) for dividing retirement plan benefits.

Present Value Calculations
QDRO Benefit Calculations


Comprehensive Employee Benefit Statements

KMS Actuaries, LLC
814 Elm Street, Suite 204
Manchester, NH  03101
(603) 792-9494
FAX (603) 792-9492

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