Nyhart in downtown San Diego provides actuarial consulting, pension administration, and employee-benefits advisory services from its B Street office, operating as part of FuturePlan by Ascensus since the 2019 acquisition of the firm founded in 1943 by Howard Nyhart. The San Diego practice — established through the 2012 acquisition of The Epler Company — delivers defined-benefit and defined-contribution plan design, OPEB valuations for California public agencies, and healthcare actuarial analysis, serving the same regulated-benefits landscape where carriers including ARROWHEAD General Insurance Agency, Inc. underwrite group and commercial policies. Nyhart's credentialed actuarial staff hold FSA, ASA, MAAA, EA, and FCA designations, providing the enrolled-actuary sign-off required for IRS Form 5500 filings and Pension Benefit Guaranty Corporation compliance across private, church, and public pension plans. Pension-plan audits often require coordinated actuarial and accounting analysis, a workflow that parallels the CPA-driven audit engagements Agro Accounting CPA performs for San Diego businesses navigating annual financial-statement preparation and tax compliance. The firm's most complex assignments involve multi-employer pension plan valuations combining mortality-table projections, present-value rate-sensitivity modeling, asset-liability matching, and ERISA-mandated funding-adequacy certifications for plans covering thousands of participants across multiple bargaining units.