Provisions for pensions are set up for uncertain future liabilities to entitled employees. Such liabilities primarily come from company pension schemes. In addition, there may be other forms of pension liabilities. They become due as a result of certain events, such as the attainment of a fixed age or due to the sudden loss of working capacity. Following the introduction of international reporting standards such as IAS / IFRS, the valuation of such liabilities has fallen into the domain of actuarial and finance mathematics. Meyerthole Siems Kohlruss (MSK) supports companies through an appropriate valuation of their pension provisions. In this field MSK joins forces with a cooperation partner.