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Glenn D. Bowen, FSA, EA, MAAA

Principal, Consulting Actuary
Wayne, PA, US

Tel: +1 610 9758051

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Professional Designations

  • Fellow, Society of Actuaries
  • Enrolled Actuary, ERISA
  • Member, American Academy of Actuaries


  • BS, Civil Engineering, University of Delaware
  • MS, Civil Engineering, University of Delaware

Current Responsibility

Glenn is a principal and consulting actuary with the Philadelphia office of Milliman. He joined the firm in 2001.


Glenn worked as a civil engineer for seven years prior to entering the actuarial profession in 1996. He is experienced in the actuarial valuation of pension and welfare benefits, as well as benefit calculations and statements and government filings. Special projects have included strategic funding analyses, early retirement windows, and plan design studies. Recent assignments include actuarial audits of three multi-billion-dollar public retirement systems, executive benefit studies, and cost projection models.

Presentations and Publications

Glenn authored the papers below to assist clients in understanding the effects of the low interest rate environment and underperforming assets on their pension cost. He published New GASB Rules for OPEB (Other Postemployment Benefits Finalized) to alert public employers to the pending impact of the new retiree healthcare accounting requirements.

Selected Bibliography

  • Back to the Benefits Basics: DB or not DB – That is the Question (Benefits Quarterly, 2007, with Alan Perry)
  • Taking Stock of Option Expensing (Contingencies, 2006)
  • New GASB Rules for Other Postemployment Benefits Finalized (Milliman Periscope, 2004)
  • How Fit is Your Funding Policy? (Milliman Benefits Perspectives, 2003)
  • Potential Year-End FAS132 Issues (client publication, 2001, 2002)

Professional Activities

Glenn serves on Milliman's Employee Benefits Steering Committee. He is a frequent speaker on employee benefits topics, having addressed many groups, including:

  • American Academy of Actuaries
  • American Institute of Certified Public Accountants
  • Government Finance Officers Association
  • National Association of State Comptrollers
  • Pennsylvania Association of Public Employee Retirement Systems
  • Pennsylvania Association of School Business Officials
  • Pennsylvania State Association of County Controllers


  • Instructor, Society of Actuaries' "Applied Modeling" examination seminar
  • Member, American Academy of Actuaries Employee Stock Option Valuation Task Force
  • Work at Milliman

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