Huw Gareth Phillips, 56Cortlandt Manor, NY

7617138, Nov 10, 2009

May 27, 2005

11/140279

Jason S. Gladden - McKinney TX, US
Steven J. Gould - Dover MA, US
William B. Gulliver - Stamford CT, US
Huw G. Phillips - Hartsdale NY, US
Michael F. Pollack - Stamford CT, US
Aaron Weindling - Philadelphia PA, US

Towers Perrin Forster & Crosby, Inc. - Philadelphia PA

G07B 17/60
G06F 17/60

705 30, 705 1

Intra-year benefit plan financial valuation for a client's post-retirement benefit plan comprises collecting intra-year capital market data during a time period between a first actuarial valuation and a second actuarial valuation, converting the intra-year capital market data to intra-year client-specific data based on client assumptions, and calculating an updated financial valuation for the benefit plan based on the intra-year client-specific data, benefit plan data, and the client assumptions. The updated financial valuation can comprise an updated forecast financial valuation based on the intra-year client-specific data and future client assumptions. The updated financial valuation can be calibrated based on actual client-specific data reflecting experience between the time of the first actuarial valuation and the updated financial valuation. The intra-year client-specific data can provide a basis for a hypothetical forecast analysis based on hypothetical data provided by the client.