Actuarial Consulting Services for Trusts and Estates

Blue Mountain Actuarial

Blue Mountain Actuarial is the business entity through which Edward Heintzberger provides actuarial consulting services to lawyers and CPA's in connection with trust and estate matters. The company provides:

  • Actuarial determination of partial interests in trusts and estates.
  • Valuation of lead and remainder interests in charitable trusts.
  • Partition of family trusts with many beneficiaries.
  • Self-canceling installment notes.

Experience

Edward Heintzberger is a Fellow of the Society of Actuaries and a member of the American Academy of Actuaries. He is also a co- founder of Heintzberger | Payne, a firm providing retirement plan administrative and investment advisory services since 1994.

Edward Heintzberger has 40 years of experience as a consulting actuary. He began his career with Watson Wyatt in San Francisco (now Towers Watson), and subsequently started the Watson-Wyatt Portland Office in 1980, where he served in various capacities including office management and lead consultant on major clients. In December of 1994, he left Watson-Wyatt to start The Heintzberger Company, which in 2007-2008 evolved into Heintzberger | Payne. Ed's experience includes work with employee retirement plans, both pension and 401(k) type plans, as well as family trust and estate matters. He has worked with both private and governmental employers. Ed is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA. He received his BA from the University of Wisconsin where he was elected to Phi Beta Kappa, and his MA from the University of Michigan in 1970.

Expertise

What can Blue Mountain Actuarial do for you?

  • Determine the value of a life estate that is diminished by the potential exercise of a 5x5 power. How are the IRS Section 7520 table values to be adjusted?
  • Calculate the actuarial present value of a 5x5 Power for gift and estate tax purposes.
  • Calculate a “net-net” gift for gift tax purposes.
  • Modify actuarial values produced by off-the-shelf software appropriate to fit a non-standard fact situation.
  • Sharkfin CLAT annuity schedules and coordination with trust document language.
  • Deferred annuities and SCIN’s.
  • Calculating the new annuity payment when a QPRT converts to a GRAT.
  • Actuarial aspects of terminating a NIMCRUT
  • Maximize IRC 2013 credits with optimal QTIP election
  • And much, much more.