Nicholas Carnaval

Nicholas has pension and employee benefit experience, including reviewing actuarial valuation reports and associated funding calculations for single-employer, multiple-employer, and multiemployer pension plans. In addition, he has assisted in plan redesign, plan de-risking, funding, and accounting projections, experience studies, nonqualified plan analyses, and plan terminations.

Nicholas has valuation experience with qualified, nonqualified, postretirement, and post-employment benefit plans under U.S. GAAP (FASB ASC Subtopics 715-20, 715-30, 715-60, and 712-10) and international (IAS19) accounting standards.

His responsibilities also include reviewing government filings, employee benefit statements, retirement calculations, and nondiscrimination testing.