A.V. Powell & Associates conducts more than 150 comprehensive ASOP#3 actuarial studies each year. Our experience, which is the most extensive among actuarial consultants, provides us with sufficient data to develop comparative benchmarks for key actuarial, demographic, and operating statistics. Since 1999 we have generated quartiles for 26 key statistics with the source data based on results of our clients’ comprehensive actuarial studies. These benchmark comparisons are a unique component for our current year client reports that enables us to objectively rank their actuarial performance in perspective with their peers.