JGGASTON.COM

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JGGtools

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. JGGtools - Web Based Tools for your Planning. Calculate your Retirement Income Replacement Ratio. Calculate your Estimated US Social Security Benefit. US Social Security is based on covered earnings paid to you during your working lifetime. For detailed information on US Social Security go to www.ssa.gov.

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About J.G. Gaston & Associates

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. JG Gaston and Associates was established in 1987 in Atlanta, Georgia to provide actuarial and benefit consulting services. The firm was founded to provide responsive, professional services to small and mid-sized organizations that face unique plan design and legal requirement issues.

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Our People

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. J Gregory Gaston, President. Began his actuarial career with Johnson and Higgins in 1979, where he attained his enrollment under the Joint Board for Enrolled Actuaries and became a Member of the American Academy of Actuaries. David McCullough, Jr., Vice President - Actuarial Development. Zach Nieland - Associate Actuary. Kristen Litchford - Associate. Amy J Gaston, Director, Corporate Secretary.

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401(k) Safe Harbor Plans

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. 401(k) Safe Harbor Plans. A 401(k) safe harbor plan is a defined contribution plan that may consist of three components:. Employee 401(k) elective salary deferrals;. Safe harbor employer contributions; and. Discretionary profit sharing contributions. For 2013, compensation in excess of $255,000 may not be considered for purposes of determining plan contributions. Following is an illustration of ...

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Cash Balance Plans

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. Why provide a guaranteed investment return for my employees? The following is an illustration of a cash balance plan installed on top of an existing 401(k) profit sharing plan. Ratio of Pirincipal to Employee.

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Plans

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. Traditional Defined Benefit Pension Plans. Cash Balance Retirement Plans. Post-Retirement Medical Plans and OPEBs. Defined Contribution Retirement Plans.

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GASB 43 & 45

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. GASB 43 and 45 Actuarial Valuation Services. I What is GASB 43 and 45? The Government Accounting Standard Board (“GASB”) issued Statements 43 and 45 in 2004. GASB 43/45 require local and state governments and public agencies to recognize the value of. II How are OPEBs recognized? III When was compliance with GASB 43 and 45 required? Compliance with GASB 43/45 is based on the annual revenues of the g...

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J.G. Gaston & Associates, Inc.

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. JG Gaston and Associates is an actuarial consulting firm located in Asheville, North Carolina. Our practice areas include actuarial consulting services for:. Defined benefit retirement plans,. Including cash balance plans. Post retirement medical and other post employment benefit plans ("OPEBs"). Personal actuarial retirement forecasting, and. Account balance retirement systems, such as.

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Defined Contribution Plans

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. Defined Contribution Plans provide for a fixed or discretionary contribution to an account balance maintained on behalf of each employee. Plans with a 401(k) employee savings. An example of a defined contribution plan is as follows:. Annual compensation: Ranges from $29,000 to $38,000. Years of service at age 65 retirement: 10 years. Contribution formula: 3.0% of an employee's compensation. Which wo...

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Defined Beneift Plans

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JG Gaston and Associates, Inc. Actuarial Consulting Services for Business, Government, and the Individual. Defined Benefit Plans provide a retiremnent benefit payable as a lifetime annuity. Benefits are often a function of a participant's final average compensation and their years of employment or years of participation. While some plans offer a lump sum upon retirement, in lieu of the annuity form of benefit, the plan must express its benefit in the form of a lifetime annuity. Years of service: 10 years.