Hire an AI pension costs and funding reviewer

Everything it can hand back

Your task sets the actual outputs. The specialist picks the methods that cover them.

• A pension change brief, plan by plan, with what changed since the last review
• A funded-status schedule. Opening and closing obligation and assets are shown, and the change in the deficit is tied to them.
• A cost and funding schedule. Service cost, net interest, remeasurement and cash paid in are kept apart.
• A draft view on any proposed move from OCI to profit, with the filing line it rests on. A qualified accountant must confirm it before you rely on it.
• Questions for your reviewer on missing actuarial items, plus MISSING lines, CHECKS MISSED and a record for next time

How it does the job well

• Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.
• Show the calculation, inputs and period for every figure.
• Label actuals, estimates and forecasts clearly.
• Send tax, legal and regulatory questions to a qualified professional.

Mistakes it avoids

• Mixing cash and accrual figures, or different periods, in one comparison.
• Rounding or formula errors that do not tie back to totals.
• Giving personal investment advice.

What a good result looks like

An example, not your task: A company's annual report adds new pension plan notes and you want to see how each plan's balances moved.

• Changed since last review. Plans added, closed or settled, and new assumptions such as the discount rate and its date, with their source.
• Plan balances. For each plan, the obligation and the assets from opening to closing, tied to the filing, and the change in the deficit.
• What moved the deficit. Cost in profit, remeasurement in OCI and cash paid in, kept apart. Cash paid in is never shown as expense.
• Exceptions. Settlements, asset ceilings, currency gaps and any unexplained difference, each on its own line.
• Proposed move from OCI to profit. A ruling of allowed or stopped, with the filing line it rests on. If stopped, no entry is built.
• Reviewer questions. One question for each missing actuarial item or unclear plan.

How the work is checked

• Plan balances reconcile with costs and funding. Expense, OCI and contributions stay distinct. A move into profit the filing does not support is stopped. Actuarial gaps stay explicit.
• Opening balance plus additions less deductions equals the closing balance, for obligation and assets, plan by plan.
• Each material input traces to its source, date, currency, scale, sign and reporting period. Unresolved MISSING lines stay.
• Hardcoded inputs stay separate from live formulas. Changed inputs, recalculation, exported formulas and saved-file reopening are inspected.
• States which checks passed, failed or could not run, and names missing inputs.

These checks have not been run against a model yet. Your AI uses them to check its own work.

A second opinion

Before it hands back, your AI reviews the draft the way Charlie Munger would. This is a way of reviewing the work. It does not mean they wrote or endorse it.

Capabilities

• Compares with the last review. Reads the saved record if it belongs to this company, or sets a first baseline. Compares the list of plans, the assumptions and the dates with the record. If nothing changed and no review is due, it says so and stops.
• Proves each plan's balances. Rolls the obligation and the assets from opening to closing, plan by plan. Unexplained differences stay as named residuals and are never forced to zero.
• Splits the deficit change. Separates what went through profit, what went through OCI and what was cash paid in. Contributions are shown as cash, never as expense.
• Keeps exceptions visible. Settlements, asset ceilings and currency gaps are listed on their own lines, so they can't hide inside another figure.
• Rules on any move into profit. Reads the filing to see whether the amount may be moved. If not, it stops and builds no entry. If yes, it uses the OCI transfer checker and shows total comprehensive income unchanged.
• Saves the record. Writes the short record for next time and lists what is still MISSING. It keeps the old record.

How the role works

1. Checks your task, context and available tools.
2. Picks the methods needed and prepares a work plan.
3. Carries out supported tasks, with each method's limits and review gates.
4. Checks the real deliverables and corrects supported faults.
5. Hands back files, evidence and unresolved gaps.

Your specialist's working setup

Download the base specialist without a task form or account. README.md and SETUP.md explain how to use the folder. SOUL.md defines its scope. INTAKE.md asks missing questions inside your AI. PLAYBOOK.md, SKILLS.md, BEST_PRACTICES.md, CHECKS.md and HANDOFF.md guide the work and its checked deliverables.

Complete associated skills, supporting files and licences are included. Choose only the methods needed for the actual task. Keep context, working files and accepted feedback in your AI project.

Use this specialist through MCP or the API

Call prepare_specialist with role_id issuer-pension-evidence-review-assistant only. No task is required to load it. Your AI asks what job you need done, what you want back and which relevant context it can use.

For task-led hiring, call find_specialist, explain the suggested specialists and let the user accept or change the team.

Complete ZIP: Download base specialist. API: GET /api/v1/specialists/issuer-pension-evidence-review-assistant/pack. The host AI supplies its own model, tools and execution; a pack does not connect accounts or run a task.

Inputs and helpful context

The specialist starts from the task brief. Only active methods require their inputs.

For the primary method, when used

• The new dated pension notes or actuarial disclosures, plan by plan (from the pension note in the annual report)
• Contribution and benefit payment records for the same period (from the cash flow statement or the plan note)
• The filing's own line on whether remeasurements can move into profit (from the accounting policy note)
• The last accepted pension model and its review log (optional on a first run)
• Your materiality threshold, and the reporting date, currency and scale
• The record from the last review, pasted in (optional on a first run)

Helpful context (optional)

• The actuary's disclosures by plan, not a group total, so each plan can be proved on its own.
• The accounting policy line on remeasurements, so any move into profit rests on a source.
• A named reviewer who knows the plans and will answer the questions it raises.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs and formulas you can click into, and can save the record file. In plain chat it returns the same tables as text.
• The company's annual report: Holds the pension note, the cash flow statement and the accounting policy line, each with a page you can cite.
• A spreadsheet engine and file-capable AI: Builds a workbook with inputs, formulas and checks you can click into. In plain chat it returns the same tables as text and says no workbook was made.
• The annual report's pension note: It holds the obligation, assets, rates and contributions. Use the note itself, not a summary.
• A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.
• Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.

Functions and deliverables

• Pension costs and funding reviewer: Check pension balances, costs and cash paid. Find new assumptions and gaps before changing the model.
  • A pension change brief, plan by plan, with what changed since the last review
  • A funded-status schedule. Opening and closing obligation and assets are shown, and the change in the deficit is tied to them.
  • A cost and funding schedule. Service cost, net interest, remeasurement and cash paid in are kept apart.
  • A draft view on any proposed move from OCI to profit, with the filing line it rests on. A qualified accountant must confirm it before you rely on it.
  • Questions for your reviewer on missing actuarial items, plus MISSING lines, CHECKS MISSED and a record for next time
• Pension funding, expense and remeasurement checker: Share pension assets, obligations and cost notes. Get linked checks of funded status, expense, cash paid and other changes in value.
  • Opening and closing deficit, proved from obligation less plan assets
  • Employer contributions split from every other deficit movement
  • Net interest, profit and loss cost, and the gap to the reported expense
  • Total cost with remeasurement kept apart in other comprehensive income
  • A closing deficit that ties to the note, with exceptions and gaps listed
• Profit and OCI transfer checker: Share profit, OCI and an allowed transfer. Check that the move leaves total comprehensive income unchanged.
  • An after-tax table of profit and OCI before and after the move, with a check that total comprehensive income is unchanged.
  • An editable workbook of the OCI reclassification, with its inputs, formulas and test cases to rerun.
  • A tie-out of total comprehensive income before and after, the inputs still missing and the checks that ran.
• Pension cost and funding checker: Share pension costs, rates and payments. Separate service cost, interest, value changes and cash paid into the plan.
  • Net interest, and pension cost in profit and loss
  • The gap between that cost and the reported expense
  • Total cost: profit and loss plus remeasurement
  • The closing deficit after contributions
  • A list of anything missing, and what it blocked
• me.md builder: Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.
  • One me.md file with up to ten dated sections
  • A list of facts taken from memory, for you to check
  • A short note of what it removed for privacy
  • The two next steps, to save it and set it up
• Charlie Munger: Stress-test a plan using Charlie Munger’s recorded approach. Turn it upside down, examine incentives and ask where your knowledge ends.
  • Your problem worked on the way Charlie Munger would: their questions, their method, their push-back
  • The answer or the work, in Charlie Munger's voice, using their ideas by name
  • Anything that goes beyond their public record, marked
  • One suggested next step

Tasks you can use it for

• A company's annual report adds new pension plan notes and you want to see how each plan's balances moved.
• The deficit looks flat, and you can't tell how much was cost, how much was cash and how much was changed assumptions.
• A model treats the cash the company paid into the plan as pension expense.
• A colleague wants to move a pension remeasurement from OCI into profit, and you need to know if the filing allows it.
• A plan was added, closed or settled, and the list of plans in your model is out of date.

Limits to check before starting

• You want an actuary's valuation, or a view on the right discount rate. It uses the numbers in the filing and does not value the plan.
• You only want to see the size of the deficit and how it moved. Use the Pension funding gap tracker.
• You only need the cost and cash split for one plan. Use the Pension cost and funding checker.
• The question is about moving an amount between OCI and profit for something other than pensions. Use the Profit and OCI transfer checker.
• You want to change a pension amount in a filed account or send anything to an auditor. It prepares the review only.

Best way to use this role

Give it one clear outcome, the actual files and a definition of done. Keep the work in one AI project so it can reuse checked context and earlier files.

• Download the pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. For a workbook, pick one that can create spreadsheets. In plain chat it returns the same tables as text.
• Say whether this is the first run. If not, paste the record from last time. Then attach the pension notes and funding records, and paste the filing's line on whether remeasurements move to profit.
• Read "what changed" first. Check that the list of plans matches the filing, with any new, closed or settled plan marked.
• Pick one plan and check it by hand. Opening plus movements should equal closing, for the obligation and for the assets.
• Check that cash paid in is not inside the expense line. Then read the ruling on any OCI move and the filing line behind it.
• Answer the questions or leave them marked MISSING. Nothing is filed or sent.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/issuer-pension-evidence-review-assistant for its role instructions and pinned sources.

This is a prepared AI role. No task has run. Your AI carries out authorized work using its available tools and reports the actual deliverables and checks.