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  • Group Variable Annuity Pension Plan
    Group Variable Annuity Pension Plan In this article the author responds the current defined benefit ...

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    • Authors: Thomas Lowman
    • Date: Mar 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Plan design
  • Pension Section News, September 2001, Issue No. 47
    .......27 page Capital Market Assumptions — A 2000 Update by Timothy C. Burns ................... ... opinions therefore carry some weight. According to the 2000 annual report from the Social Security trustees ...

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    • Authors: Gene M Kalwarski, Thomas Lowman, Ho Kuen Ng, Anna M Rappaport, Bruce Cadenhead, Peter R Hardcastle, Robert L Clark, John Riley, Linda Heacox
    • Date: Sep 2001
    • Publication Name: Pension Section News
  • Road to Improve Public Pension Funding
    unit credit might be far superior for a variable annuity plan even in the public sector? Certainly some ... practice (in- cluding things like use of old mortality ta- bles) and actuary shopping. Non-pension actuaries ...
    • Authors: Thomas Lowman
    • Date: Jan 2015
    • Competency: Strategic Insight and Integration>Influence decisions
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Public sector plans; Public Policy; Public Policy
  • SOA Hosts Symposium On Public Pension Plan Financing
    He estimated that the unfunded liability for all U.S. public plans under traditional methods is $0.9 ... to you is to bring intellectual honesty to the table. Respect your clients, but understand they need ...

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    • Authors: Thomas Lowman
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Public sector plans
  • Self Adjusting Pension Designs
    read my 2004 SOA article on a Group Variable Annuity Pension design, but start with Don’s). Yet at ... Retirement Funds proposal and the 2013 NCCMP variable annuity proposal give me hope. Possibly the NCPERS Secure ...

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    • Authors: Thomas Lowman
    • Date: Sep 2013
    • Publication Name: Pension Section News
  • Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)
    to accomplish this, the plan had to eliminate mortality improvement projections used in the prior valuation ... be plan design dependent (e.g., for a variable annuity plan, entry age normal funding is not a model funding ...

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    • Authors: Thomas Lowman
    • Date: Jan 2017
    • Competency: Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Pension Section News
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Public Policy
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