Heath Merlak

Consultant and Actuary

heath.merlak@nyhart.com
| (618) 288-4995

Qualifications or certifications: Fellow of the Society of Actuaries, a Fellow of the Conference of Consulting Actuaries, and is an Enrolled Actuary

Alumni: University of Illinois at Urbana-Champaign, B.S. Actuarial Science

Heath Merlak consults on numerous retirement issues that face companies and public entities to maximize the value of their plan for all stakeholders. He has worked with numerous plan sponsors to design defined benefit and defined contribution plans, determine sustainability of existing retirement plans, and evaluate options for frozen pension plans.

Having more than 17 years of experience working with a diverse range of plans and clients, Heath brings the experience clients need to effectively manage their retirement programs to benefit both the plan sponsor and plan participants.

Prior to joining Nyhart, Heath worked at the international consulting firm Hewitt Associates (now known as Aon Hewitt).

Based in St. Louis, Heath consults to a variety of clients throughout the country.

Heath is married and has three children. In his spare time he enjoys attending his children’s activities and playing golf.

Areas of expertise

Defined Benefit Plans, Pension, Plan Termination, Plan Design, Pension Sustainability Studies, Frozen Pension Plan Management.

Ask Nyhart articles written by Heath:

What is a cash balance plan?
A cash balance plan is a type of a defined benefit pension plan. It is commonly referred to as a hybrid plan since it is a defined benefit plan but [...]
How do international accounting standards differ from U.S. accounting standards for pension plans?
Some of the primary differences between U.S. GAAP and international accounting (IFRS) for pensions include: Funding method: U.S. GAAP requires the use the projected unit credit funding method, which matches [...]
When will the U.S. begin using international accounting standards for pension plans?
The Securities and Exchange Commission (SEC) is considering whether to incorporate the International Financial Reporting Standards (referred to as IFRS) for U.S. companies. The objective of these international standards is [...]
What are the steps required to terminate a pension plan?
A lot of thought goes into the decision to terminate a defined benefit pension plan. The plan’s actuarial consultant can provide important information and advice throughout this analysis. Once the [...]
How does a pension plan affect my company’s year-end balance sheet?
The funded position of the pension plan gets reflected in the year-end balance sheet. The balance sheet impact is essentially the market value of assets in the trust compared to [...]

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Heath Merlak

Consultant and Actuary

Areas of expertise

Ask Nyhart articles written by Heath:

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