Gallagher Benefit Services is one of the United States' leading employee benefit brokers and consultants with offices in more than 60 cities. It offers expertise and guidance in all areas of benefits planning, delivery and administration for a broad range of benefit services, including executive benefits and financial planning, actuarial, data analysis and benchmarking, retirement brokerage and consulting, benefits outsourcing and human resource services. The company is a subsidiary of Arthur J. Gallagher & Company, an international insurance brokerage and risk management services firm. It offers a wide range of services, including claims and information management, risk control consulting and appraisals, aimed at helping corporations and institutions reduce their cost of risk. The firm s risk management segment provides property and casualty claim third-party administration, loss control and insurance property appraisals. Its financial services segment manages investment portfolios that include tax investments, real estate partnerships, an alternative investment fund manager, notes receivable from investees and investment in an airplane leasing company that leases two cargo airplanes to the French Postal Service. The company also assists clients in employee health and welfare and retirement plans, including plan design, funding and administration. Gallagher Benefit Services maintains an office in Tacoma, Wash.