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  • Group Variable Annuity Pension Plan
    Group Variable Annuity Pension Plan In this article the author responds the current defined benefit pension plan concepts that are being challenged and presents his proposal for revised plan ...

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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
  • Actuarial Aspects of Cash Balance Plans
    Actuarial Aspects of Cash Balance Plans The purpose of this study is to provide the actuarial profession with a review of the actuarial aspects of cash balance retirement plans and original ...

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    • Authors: Thomas Lowman, LISA ANNE STORMONT
    • Date: Jul 2000
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Pensions & Retirement>Defined benefit plans
  • Response to comments on “Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)”
    Response to comments on “Model Legislation for Better Public Plan Governance (vs. Risk Disclosure)” A response to the comments on the paper. Pension plan governance;Employer contributions;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>Financial management; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Enterprise Risk Management>Risk measurement - ERM; Enterprise Risk Management>Strategic risks; Enterprise Risk Management>Systemic risk; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management; Public Policy
  • PBGC and the Current Economic Environment
    PBGC and the Current Economic Environment This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed ...

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    • Authors: Ronald Gebhardtsbauer, C David Gustafson, Thomas Lowman, Donald Segal
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Public Policy