Lutz Specht
Partner, Pensions and Actuarial Services
Company Pension Scheme Actuary Services
Executive summary
Practice areas
- Valuation of pension obligations according to HGB/EStG (German GAAP), IFRS and US GAAP
- Valuation of jubilee and partial retirement obligations according to HGB/EStG, IFRS and US GAAP
- Actuarial forecasts
- Consulting in the area of company pension plans
Industry expertise
- Civil servant pensions
- Pension funds
- Direct pension commitments
- Lifetime work accounts
- Support funds
- Various company pension schemes for a broad range of clients in different branches
- Preparation and review of actuarial reports
- Supporting and consulting international audits and Due Diligence
Additional information
- Member of the German Association of Actuaries (DAV)
- Member of the Institute of Actuarial Experts (IVS)
- Member of the IDW Working Group on Pension Obligations in HGB Financial Statement