Scope sheet
finbryn.com
Actuarial
Pension asset-liability and cash flow studies
Finbryn provides asset-liability and cash flow studies for defined benefit sponsors: benefit payments, funded status, contributions and PBGC premiums projected under rate and return paths, on assumptions agreed with the plan's actuary. Checked 2026-10-16 against IRS Notice 2026-57: adjusted segment rates of 4.75, 5.25 and 5.89 percent for 2027 plan years.
What is included
- Liability and benefit payment projection by year
- Funded status and contribution paths under rate and return scenarios
- Expense and cash flow forecast for the budget
- PBGC premium projection by plan year
- Summary pack for the investment committee, with assumptions listed
The process
- 1.
Gather the plan data
Collect the latest valuation, census, asset statement, investment policy and the PBGC premium filing.
- 2.
Agree the assumptions in writing
Confirm discount rates, mortality, retirement patterns and the scenarios with the plan's actuary before running anything.
- 3.
Project liabilities and benefit payments
Build the year-by-year payment stream and the obligation under each funding and accounting basis.
- 4.
Run the rate and return scenarios
Apply the shifts the committee wants, holding the assumptions list fixed.
- 5.
Add contributions, premiums and expense
Layer the minimum contribution schedule, PBGC premiums and the accounting expense on each path.
- 6.
The plan's actuary reviews
The plan's actuary reviews assumptions and output; a funding certification is signed by the enrolled actuary.
- 7.
Deliver the pack to the CFO and committee
Provide dollar tables, the assumptions list and a one-page summary of what moves.
Software
Microsoft Excel, Python, R
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed October 2026