FAS 106 Valuations

Elucidor provides comprehensive Post-Retirement Medical Obligation reporting, as required under FAS 106 and FAS 158 as well as analysis and sensitivity testing of our clients’ obligations.

What We Provide

  • FAS 106, FAS 158 accounting calculations
  • Retiree Medical Plan design options and consulting
  • Sensitivity of the impact on post-retirement liabilities arising from changes in plan design

Benefits of Using Our Services

  • Client-oriented approach
  • Clear reports and analyses that are written in plain English
  • Fast turnaround times
  • Cost effective services
  • Advice from consultants with real-world experience managing operations, including managing programs for over 50,000 Medicare-eligible retirees
  • Estimate of the impact of the “Cadillac Health Plan” tax on company obligations

Our Tools

Retiree Medical DecisionMakerTM software is an interactive tool that allows employers to estimate quickly the effect of certain proposed plan changes on cash costs and FAS 106 expenses and liabilities.