Health & Life Insurance Actuaries | Lewis & Ellis Inc.

Auditor Support

Actuaries that have your back

You’re an independent auditor, and intimately familiar with professional accounting standards. But do you speak “actuarial”?  L&E has an expert team of actuaries to support your audit projects in several different areas.

Property & casualty insurance

We review the loss and loss adjustment reserves established by the audited entity.  L&E actuaries have provided similar audit support as part of our state regulatory practice, where we assist state insurance departments in their financial examinations.  L&E actuaries also estimate the loss reserves for several insurance companies and self-insured corporations.


We help you render an opinion on the reasonableness of your client’s determination of its contingent benefit liabilities.  L&E actuaries have intimate knowledge of FASB Statements 87, 88, 112, 132(R) and 158.  Depending on the scope of your review, we can do as little as reviewing the plan actuary’s methods and assumptions, or as much as a complete replication of the valuation.

Other Post-Retirement Benefits

L&E actuaries have significant experience with assessing the liability associated with post-retirement medical, dental or vision benefits, as well as post-employment salary continuation, severance, and other supplemental benefits.  We are very familiar with the requirements of FASB ASC 715-60 as well as GASB 74 and GASB 75.

Life Insurance

L&E actuaries will verify that the reserves carried are sufficient to meet the future obligations when they are needed.  L&E has significant knowledge of various life insurance products, ranging from final expense / pre-need coverages to high face amount level term insurance and universal life contracts. 

Health Insurance

L&E establishes liabilities for several types of accident and health (A&H) product, including hospital-surgical, managed care, major medical, disability (short term and long term), Medicare supplement, long term care, and critical illness. Our experts sample and perform independent calculations of all claim liabilities, claim reserves, and policy reserves to confirm that the audited entity meets all regulatory and actuarial standards.


Consultants to Contact


“Tanner LC counts on Lewis & Ellis to provide actuarial expertise to support our audit work. We are extremely pleased with their professional and timely assistance.”

-- Darin Leonard, Audit Director, Tanner LC