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Information related to Department of Energy administration, human resources, training, procurement, and related topics.

Clarity in Numbers, LLC (Clarity), a national actuarial consulting practice, provides custom solutions to solutions to closely-held, not-for-profit, government, privately-held , and publicly-traded employers who offer retirement, healthcare and other employee benefits. Clarity actuarial services include: Clarity’s core benefit consulting services include: Healthcare: Other Post-Employment Benefits (OPEB), or retiree medical and Active Health and Welfare plans Retirement: Qualified defined benefit pensions; Qualified defined contribution plans, including IRC section 401(k) and 403(b; Defined benefit/defined contribution combinations (Cash Balance Plans) for professional service organizations; Nonqualified executive plans, including Supplemental Executive Retirement Plans (SERPs) and IRC 457 defined benefit and deferred compensation. Clarity consults on the funding of pension obligations and financial statement accounting for qualified and nonqualified retirement programs under Financial Accounting Standards Board (FASB) No. 35, No. 87, No. 88, No. 132, No. 158 (FASB 35, FASB 87, FASB 88, FASB 132, FASB 158), International Accounting Standards No. 19 (IAS 19), and Governmental Accounting Standards Board (GASB) No. 25 and No. 27 (GASB 25 and GASB 27). Clarity provides health actuarial and Other Post-Retirement Benefits (retiree medical) services including financial statement accounting for qualified and nonqualified OPEBs under FASB 106, FASB 158, GASB 43, GASB 45, SOP 01-2, and SOP 92-6. Actuarial valuation assistance: IRS cash funding requirements and FASB or IASB accounting for plan and employer balance sheet disclosures and income statement expense development. Administration outsourcing: benefit calculations; complex calculation issues such as Qualified Domestic Relation Orders, age 70-1/2 calculation issues, and death/disability calculations; participant notices; benefit statements; Compliance issues related to: responding to auditors; installation and ongoing maintenance of plan documents, amendments or Summary Plan Description (SPD); government filings including IRS Form 5500 and PBGC premium filings.

Defense Business Board

Accounting Research Manager (ARM) is a comprehensive financial reporting knowledgebase that provides materials designed to help solve your most pressing issues.

The Academic and Business Research Institute's journals and conferences support the research and publication needs of business and education faculty. AABRI's 15 peer-reviewed, Cabell's listed journals accept submissions in education, ethics, technology and all business fields.

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