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We provide personalized service in pension valuation as well as preparation of Qualified Domestic Relations Orders (QDROS) for Family Law/Domestic Relations attorneys. We specialize in the valuation of retirement assets, particularly in the determination of the “marital portion” of such assets, and the preparation of QDROs for the division of retirement benefits. QDROs can apply to IRAs, 401(k) plans, 403(b) plans, 457 plans, or defined benefit plans. We are familiar with a wide variety of local plans, such as the City of Jacksonville Police and Fire Pension Fund, CSX, Blue Cross Blue Shield, Mayo Clinic, UPS, as well as federal, state, and local government plans, including Military Retirement, Civil Service Retirement System (CSRS), Federal Employees Retirement System (FERS), Railroad Retirement Board, and the Florida Retirement System (FRS).


Years Experience

Our Experts


Richard Tierney


Michael J. Tierney

Michael J. Tierney

A consulting actuary specializing in pensions and other employee benefits. He serves as an advisor to management in both the public and private sectors, and supervises a staff with actuarial, technical compliance, communication and computer expertise that assists in the design, pricing and administration of employee benefit plans.

Actuarial Accreditations

Associate in the Society of Actuaries. Mr. Tierney studied for and took actuarial exams sponsored by the Society of Actuaries. He successfully completed the required examinations to become an Associate in the Society of Actuaries in 1967.

Member, American Academy of Actuaries. Membership in the American Academy of Actuaries requires three years’ experience in responsible actuarial work, as well as passing the required exams. Mr. Tierney was accepted as a member in 1976.

Enrolled Actuary (IRS). Mr. Tierney was licensed to practice actuarial science in dealings with the Internal Revenue Service by the Joint Board for the Enrollment of Actuaries, becoming an Enrolled Actuary in 1976.

Richard M. Tierney, Esq.

Richard has been working with the actuarial firm of Actuarial Concepts, Inc. for 20 years as a retirement benefit specialist, performing over 1,000 valuations and drafting over 500 Domestic Relations Orders (DROs) for the division of those benefits in Family Law/Dissolution actions.

Richard has performed valuations and prepared DROs for corporate pension plans such as CSX, Citigroup, Blue Cross Blue Shield, Prudential, Comcast, UPS, FedEx, Publix and Baptist Health, as well as public pension plans such as the United States Military, Federal Employees Retirement System, Civil Service Retirement System, Thrift Savings Plan, Federal Railroad Retirement, the Florida Retirement System and the City of Jacksonville Retirement System. Richard also has analyzed and apportioned all types of plan benefits that include both pre- and post-marital portions, taking into account withdrawals and loans that may or may not be marital.

Of the hundreds of cases for which Richard has performed valuations or DROs, only a very few have required testimony at trial; most disputes over benefits are resolved by stipulation.

Richard has been an active member of the Florida Bar since 1996. Richard graduated from the University of Florida in 1992 with a BS in Journalism and went on to Stetson University College of Law, where he earned his Juris Doctor with honors in 1996.

Cases/courts for which RMT has recently testified:
Callon v. Callon (1998), 4th Circuit, Duval County, FL. Testified April 2014
Pryce-Jones v. Pryce-Jones (2015), 7th Circuit, St. Johns County, FL. Testified March 2017
Olson v. Olson (2017), 4th Circuit, Duval County, FL. Testified May 2017