Evaluating and estimating the liability associated with claims that have been incurred but not yet paid is imperative in order to understand and manage the financial status of a risk-bearing entity. HCAS provides periodic and year-end estimates of claims incurred by not paid (IBNP) to health plans, risk-bearing provider groups and self-funded employer groups. We support our clients in performing year-end actuarial opinions of statutory and GAAP reserves.