Our services

Five areas of expertise, one standard.

From valuations under international accounting standards to the full administration of your pension fund: flexible, individual and practicable solutions, delivered by a multidisciplinary team of actuaries, mathematicians, lawyers and IT professionals.

IAS 19 · ASC 715 · IPSAS 39

International accounting standards

Valuation of the obligations arising from company pension plans and of the expense to be recognised in the income statement, using the Projected Unit Credit method — our core business.

• Valuations under IAS 19, IFRS for SME, IPSAS 25/39, US GAAP ASC 715 as well as EITF 03-04 and FRS 17 using the Traditional Unit Credit method
• Swiss GAAP FER 16 · HGB § 253 Swiss standards and German commercial law (IDW RS HFA 30, Bundesbank discount rate methodology)
• Actuarial assumptions and duration support in setting the discount rate — monthly AA yield curves at allea.ch/discount-rates
• Sensitivity analyses and risk-sharing models parameter impact, optimisation of obligations and employer costs
• Global actuary worldwide consolidation of pension obligations

Art. 52e BVG/LPP

Pension fund expert reviews and consulting

As certified pension fund experts, we support pension funds and their boards of trustees over the long term.

• Expert reviews under Art. 52e BVG/LPP periodic reviews, compliance of fund regulations, recommendations on the technical interest rate
• Monte Carlo simulations asset/liability projections over 5 to 40 years, risk analysis
• Swiss GAAP FER 26 valuations annual accounts under Swiss standards
• Remedial measures concrete proposals in case of underfunding
• Mergers & acquisitions pre- and post-transaction advice

ALM · ESG

Asset-liability studies (ALM)

Joint modelling of your assets and liabilities to inform the investment strategy — in full independence: no manager selection, no controlling.

• Asset-liability analysis Monte Carlo modelling over 5 to 40 years, demographic structure, risk capacity
• Optimisation of the investment strategy quantified recommendations for the board of trustees, simulation of alternative strategies
• Ongoing ALM monitoring quarterly or half-yearly updates of the projections, identification of deviations
• Sustainability and ESG impact of ESG approaches on the risk-return profile
• Proprietary tools simulation models developed and maintained in-house

FER 26 · FR/DE/IT/EN

Pension fund administration

Reliable and responsive administration, from the simplest to the most complex arrangements, in four languages.

• Technical & administrative management for all types of pension funds
• Benefit statements personalised and detailed
• Swiss GAAP FER 26 accounting preparation of the annual accounts
• Case handling joiners and leavers, retirements, disability, death, home-ownership withdrawals, divorces
• Administration software developed in-house, built for complex requirements

BVG · BVV 2 · nFADP

Legal advice

Specialised legal support in the second pillar, for pension funds and employers.

• Regulatory compliance review of fund regulations (BVG, BVV 2, FZG), monitoring of legal developments
• Legal drafting pension fund regulations, statutes, affiliation contracts, legal opinions
• Liquidations support in partial or total liquidations, distribution plans
• Review of strategic contracts asset management, reinsurance, administration
• Data protection nFADP implementation, records of processing activities