Gabriel Roeder Smith & Co.

Gabriel, Roeder, Smith & Company, established in 1938 and located in Southfield, Mich., provides a variety of actuarial and benefit consulting services. The company serves more than 500 public and private clients through the United States, including retirement systems, employers, employee organizations, government agencies, attorneys, and accountants. It merged in 1995 with Kruse, O'Connor & Ling, a consulting firm located in Florida. Gabriel, Roeder, Smith & Company also offers joint consulting services I alliance with Watson Wyatt & Company. The company also offers a variety of consulting services, including actuarial valuations and audits, gain and loss analysis, experience studies and actuarial projections. It also offers defined benefit and contribution plan design, deferred compensation plan design, hybrid plans, excess benefit plans and comparative studies.