Our Practice Areas

We do not sell pre-designed products or push our clients into generic solutions created for others.


Self-Funded Health Plans

Leif Associates assists large employers who maintain self-funded health benefit plans in designing cost-effective plans, monitoring claim and enrollment experience, performing financial projections, developing contribution rates, calculating reserve requirements, and performing special studies and projects.  We provide annual actuarial opinions for financial statements, and perform creditable coverage testing.

Health Insurance Companies

Leif Associates acts as an external actuarial department to assist with rate development, financial projections, plan design, regulatory filings, reserve calculations, actuarial opinions, and special studies. We provide actuarial services for commercial health insurance plans including dental and vision, as well as Medicaid capitated plans. We are experts in the requirements of the Affordable Care Act, including risk adjustment and rating requirements.

Association Health Plans

Leif Associates performs actuarial and underwriting services for association health plans and Multiple Employer Welfare Arrangement (MEWA) plans.  We develop and maintain rate models, perform financial projections, develop rate quotations for new groups, prepare renewal calculations for renewing groups, submit regulatory filings, perform special studies, calculate reserve requirements, and perform ongoing financial analysis.

High-Risk and Reinsurance Pools

Leif Associates provides actuarial services for high-risk pools and reinsurance pools in several states.  These pools are special programs for individuals who are unable to access health insurance in the commercial market due to their health status, immigration status, or the lack of options for appropriate coverage in their geographic area.  We develop rates, perform special studies, develop reserves, monitor emerging experience, and advise the governing boards.

Retiree Medical Plans

Leif Associates performs actuarial valuations in compliance with GASB 75 for governmental employers and FAS 106 for private employers.  The purpose of these valuations is to provide an estimate of the liability of the employer for existing retiree medical plans which will have payouts long into the future.  These liabilities must be reflected on the employer’s financial statements on an annual basis, along with the expense incurred in the current year.

Advanced Analytics

Leif Associates is adept at working with large databases, such as the Colorado All Payer Claims Database.  We perform analytical assignments using this and other large databases to help our clients achieve their objectives.  We also perform attribution calculations for alternative provider reimbursement methodologies and use several different risk adjustment models to develop risk scores for various populations and purposes.

Regulatory Rate Review

Leif Associates performs regulatory rate review for state insurance departments, assisting them with a determination of whether health insurer rate filings comply with state and federal requirements, are free of error, and result in rates that are not discriminatory, inadequate or excessive.  We also advise regulators on how to handle new requirements and unusual situations, and perform special studies as requested by the state.

Unique Actuarial Projects

Leif Associates welcomes the opportunity to perform unusual one-of-a-kind projects that fit our expertise.  For example, we recently determined the potential cost of putting a state’s resident undocumented uninsured immigrants into an existing health program.  Another unique project required us to develop a methodology for determining adoption assistance payments in a geographically equitable manner.

Consulting Services