Our Company

1-2 of 2

Pension and OPEB underfunded status after Michigan PA 20229 May 2018 - By Timothy J. Herman and Jack M. Chmielewski - Article

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.

GASB 73: Implementation and overview16 August 2016 - By Jack M. Chmielewski - Article

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.


  • Work at Milliman

    • “I was offered a chance to come in, shake things up, create something."
    Work at Milliman