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Public Pension Funding Index, 3rd quarter 201611 November 2016 - By Rebecca A. Sielman - Article

The estimated funded status of the largest U.S. public pension plans improved by $48 billion from the end of June through the end of September as measured by the Milliman 100 Public Pension Funding Index.

2016 Public Pension Funding Study06 October 2016 - By Rebecca A. Sielman - Article
This study explores the funded status of the 100 largest U.S. public pension funds.2015 Public Pension Funding Study30 November 2015 - By Rebecca A. Sielman - Article

This study explores the funded status of the 100 largest U.S. public pension funds.

2014 Public Pension Funding Study30 October 2014 - By Rebecca A. Sielman - Article

Public pension plan funding up slightly for the year; actuarially determined contribution rate sensitivity to investment volatility continues.

2013 Public Pension Funding Study13 November 2013 - By Rebecca A. Sielman - Article
29 plans lowered their interest rate assumptions, which increased their accrued liabilities and lowered their funded ratios.2012 Public Pension Funding Study15 October 2012 - By Rebecca A. Sielman - Article
The 100 largest public pensions face a funding deficit of $1.193 trillion.Pucker up: Three reasons to KISS your defined benefit plan assets01 October 2010 - By Rebecca A. Sielman - Article
The DB plan is alive and well: The trick is to keep it simple.Case study: Planning for a plan termination19 April 2010 - By Rebecca A. Sielman - Article
Milliman helps a company develop a strategy to handle its frozen pension plan, and put it on track to terminate the plan in 2012.GASB 45: A wake-up call for public plan sponsors01 November 2009 - By Rebecca A. Sielman and Roscoe Haynes and Steven P. May - Article

On its face, complying with the Governmental Accounting Standards Board's Statement 45 (GASB 45) is not that difficult. Employers in the public sector must obtain an actuarial valuation of their other than pension postemployment benefits (OPEBs) at two or three

Accounting transparency and the public sector: The political and philosophical costs of GASB 4501 May 2007 - By Bill J. Thompson and Rebecca A. Sielman - Article

An accounting rule affecting thousands of public entities across the country—from state and local governments, school districts, and police and fire departments to county hospitals, community colleges and state universities, as well as many other tax funded public institutions and


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