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Publications
Read their latest work
Article
Dear Actuary: How will interest rate volatility affect my company’s pension plan?
02 January 2026 - by Jack Chmielewski
We discuss five proactive strategies defined benefit plans can use to help protect themselves from interest rate volatility.
Article
DB plan key considerations in anticipation of 2024 interest rate cuts
01 March 2024 - by Jack Chmielewski, Vanessa Vaag
With the U.S. Federal Reserve likely to start cutting interest rates in 2024, we discuss six ways defined benefit plan sponsors can prepare for the impact.
Article
Impact of infrastructure bill on defined benefit pension plans
08 November 2021 - by Jack Chmielewski, Dan Colby
What impacts could a proposal in the Senate infrastructure bill have on the future of defined benefit plans?
Article
Pension and OPEB underfunded status after Michigan PA 202
29 May 2018 - by Jack Chmielewski, Timothy J. Herman
This paper aims to help stakeholders of Michigan’s many local government pension and other post-employment benefit programs develop informed expectations around the range of outcomes that could result from the state treasurer’s decisions about actuarial assumptions as they relate to the Protecting Local Government Retirement and Benefits Act.
Article
GASB 73: Implementation and overview
16 August 2016 - by Jack Chmielewski
GASB Statement 73 is for accounting and financial reporting for pensions not within the scope of GASB Statement 68 and applies for employer fiscal years beginning after June 15, 2016.
