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