Our Services

Providing Defined Benefit and Defined Contribution Services

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

Retiree Medical Plans

KMS provides actuarial services relating to retiree medical plans, or other postemployment benefits (OPEB), to cities, towns, regional school districts and other governmental entities. Entities are generally required to complete an actuarial valuation of their postemployment benefits (OPEB) provided to retirees and beneficiaries at least every other year.

We have provided GASB 45, GASB 74 and GASB 75 valuation services to many cities, towns, regional school districts, counties and enterprise units. In addition, we provide OPEB valuations for private companies under ASC 715.

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

GASB 67 and GASB 68 Financial Statement Disclosures

ERISA Qualified


Non-Discrimination Testing

Governmental Retirement Plans

Annual reporting (5500, Schedule SB)

Plan Terminations


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