Actuarial expert opinions, consulting and plan administration for occupational and professional pension schemes

GASSNER und Partner

StuttgartNew on Amplifa

1963Founded

ca. 30 employees (plus 3 partners)Employees

StuttgartLocation

Partnership, PR 28Legal form

About GASSNER und Partner

GASSNER und Partner is an owner-managed, independent consulting firm based in Stuttgart, specialising in actuarial expert opinions and consulting for occupational and professional pension schemes. Its range of services includes the calculation of pension provisions under § 6a EStG and § 253 HGB (BilMoG), valuations under IAS 19 (IFRS) and US-GAAP ASC 715, the valuation of support fund (Unterstützungskasse) obligations under § 4d EStG, the determination of the PSVaG contribution assessment basis, and expert opinions for pension funds (Pensionskassen), pension funds (Pensionsfonds), funeral benefit funds and professional pension schemes. Further focal points are the determination of benefits in individual cases, the adjustment review under § 16 BetrAVG, the administration of pension plans, and the design of articles of association, benefit plans and technical business plans. In-house developed software programs are used for all calculations. The partners and experts practise their profession on a freelance basis and are free of contractual ties and commission interests. Clients include companies, auditors, tax advisors, lawyers, and occupational and professional pension providers in Germany and Austria.

Site: Stuttgart
Processes: Actuarial expert opinions (pension provisions §6a EStG, §253 HGB/BilMoG, IAS, Valuation of support fund obligations (§4d EStG), PSVaG contribution assessment basis and short attestations, Expert opinions for Pensionskassen, Pensionsfonds, funeral benefit funds, professional pension, Long-term cost calculations and forward projections, Valuations in company purchases/sales (due diligence), restructurings, purchase-price annuities, Adjustment review of ongoing benefits (§16 BetrAVG), Expert opinions (IHK publicly appointed and sworn)
Materials: Pension provisions under § 6a EStG / § 253 HGB (BilMoG), IAS 19 / US-GAAP ASC 715, Support fund obligations (§ 4d EStG), PSVaG contribution assessment basis, Professional pension schemes, Pensionskassen, Pensionsfonds, funeral benefit
Certificates: Independent consulting free of commission interests, Publicly appointed and sworn experts (Chamber of Commerce/IHK), Responsible Actuary (BaFin approval)
Founded: 1963
Employees: ca. 30 employees
Industries: Occupational pensions (bAV), Professional pension schemes (Versorgungswerke), Pensionskassen and Pensionsfonds, Funeral benefit funds (Sterbekassen), Companies, auditors, tax advisors, lawyers, Companies (large, medium-sized, small), auditors, tax advisors,

01
Consulting and design of professional pension schemes
02
Actuarial valuation and preparation of expert opinions
03
Determination of benefits in individual cases
04
Plan administration and ongoing support

Service Areas and Methods

bAV-HGB

Pension provisions under § 6a EStG / § 253 HGB (BilMoG)

Calculation of provisions for annuity, instalment and lump-sum benefits as well as other personnel obligations.

IFRS

IAS 19 / US-GAAP ASC 715

Valuation of pension and personnel obligations under international accounting standards including disclosures.

Kasse

Support fund obligations (§ 4d EStG)

Determination of the permissible fund assets and tax-deductible contributions.

PSVaG

PSVaG contribution assessment basis

Determination of the contribution assessment basis and short attestations for direct and indirect pension obligations.

Professional pension schemes, Pensionskassen, Pensionsfonds, funeral benefit

Expert opinions on the provisioning reserve (Deckungsrückstellung), review of actuarial assumptions and surplus allocation.

Locations

Stuttgart

Headquarters/Office

Materials: Actuarial science, occupational pensions consulting

In-house developed software programs
Data portal gup-bav.de

Services

**Actuarial expert opinions**Expert opinions · Occupational pensions

**Occupational pensions consulting**Consulting · Companies and pension providers

**Plan administration**Administration · Pension plans

Inside the production

Industries

Occupational pensions (bAV)Professional pension schemes (Versorgungswerke)Pensionskassen and PensionsfondsFuneral benefit funds (Sterbekassen)Companies, auditors, tax advisors, lawyersCompanies (large, medium-sized, small), auditors, tax advisors,

Additional services

Actuarial expert opinions (pension provisions §6a EStG, §253 HGB/BilMoG, IASValuation of support fund obligations (§4d EStG)PSVaG contribution assessment basis and short attestationsExpert opinions for Pensionskassen, Pensionsfonds, funeral benefit funds, professional pensionLong-term cost calculations and forward projectionsValuations in company purchases/sales (due diligence), restructurings, purchase-price annuitiesAdjustment review of ongoing benefits (§16 BetrAVG)Expert opinions (IHK publicly appointed and sworn)Determination of benefits in individual cases (annuity, instalment and lump-sum benefits, pensionConsulting on all aspects of occupational pensionsDesign of articles of association, benefit plans, general policy terms (AVB), technical businessSalary conversion/deferred compensationConsulting on outsourcing/release of pension obligations (CTA, Pensionsfonds,Product comparisons and tendersAdministration of pension plansTraining events

Quality and Independence

The work is performed as freelance, independent expert and consulting activity free of commission interests. The partners are publicly appointed and sworn experts as well as responsible actuaries approved by BaFin.

Evidence	Stuttgart
Independent consulting free of commission interests
Publicly appointed and sworn experts (Chamber of Commerce/IHK)
Responsible Actuary (BaFin approval)

History

1963
Founding of the sole proprietorship by Werner Gassner, taking over the office of Dr. Schauffler
1978
Shared office with Dr. Bienert
1993
Conversion into a GbR; Hans-Dieter Oberer becomes a partner
1997
Conversion into a partnership (Partnerschaftsgesellschaft)
2001
Gerd Warnke becomes a partner
2002
Mr. Gassner retires as partner due to age
2003
Cooperation with Hewitt Associates, Wiesbaden (2003–2006)
2006
Cooperation with Towers Watson on cross-topic and cross-disciplinary tasks
2009
Dr. Gerhard May becomes a partner
2012
Mr. Oberer retires as partner due to age
2019
Mark Walddörfer becomes a partner
2020
Mr. Warnke retires as partner due to age
2026
Marco Mahling becomes a partner