About SAGE

Sage Pension Resources specializes in the actuarial design and administration of employer sponsored pension plans including the determination of ERISA required cash contributions and the financial statement pension accounting treatments under FASB ASC 715.  We provide advice to plan sponsors regarding the selection of plan assumptions and actuarial methods and help our clients with future plan liability projections and plan freezes and terminations.  

Sage Pension actuaries have a particular emphasis in the design of Cash Balance Pension Plans working in tandem with 401(k) Plans for professional groups such as physicians.  We also assist clients involved in corporate transactions, pre-close due diligence, post-close benefit plan assimilation and integration.   

Sage Pension Resources was founded in 2008 by Mike F. Morhun.  As an actuary with over 30 years of employee benefits experience, Mike consults with and helps clients on various retirement issues including creative retirement plan design and cash funding strategies.  Mike has worked with clients ranging from the closely held family businesses, for-profit and non-for-profit private employers to government entities.