Stephen Kowalski

FSA, EA, MAAA

Enrolled Actuary

Little Falls, NJ, US

Steve Kowalski is an enrolled actuary at the Little Falls, New Jersey, office of Milliman. He joined the firm in 2022.

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Experience

Steve has experience producing actuarial funding and accounting valuations for qualified, nonqualified, public sector, postretirement, and postemployment benefits plans. In addition, he has experience with plan redesign, funding and accounting projections, and experience studies. He specializes in valuation and projection calculations for both corporate and public sector plans.

Additional responsibilities include government filings, nondiscrimination testing, retirement benefit calculations, and employee benefit statements. His clients include corporate and public sector organizations.

Professional Designations

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

Education

BS, Risk Management, The Pennsylvania State University

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Publications

Read their latest work

Article

How multi-year forecasting helped a corporation manage risk for its pension plan

29 July 2025 - by Stephen Kowalski, Vicki Mazzie

We show how multiyear forecasting to model contribution requirements helped a corporation manage risk for its DB plan.

Article

Actuarial impact of SECURE 2.0 on single employer DB plans

20 March 2023 - by Stephen Kowalski, Lynn Yu, Nina Lantz

We review three provisions of SECURE 2.0 that will impact single employer defined benefit plans.

Article

Surprises in the Senate’s EARN Act and RISE & SHINE Act proposals: Technical amendments for single-employer DB pension plans

11 November 2022 - by Charles J. Clark, Stephen Kowalski, Lynn Yu

We analyze the proposed EARN and RISE & SHINE Acts' potential effects on the security of participants accrued benefits in single-employer defined benefit pension plans.

Stephen Kowalski

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Experience

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Read their latest work

How multi-year forecasting helped a corporation manage risk for its pension plan

Actuarial impact of SECURE 2.0 on single employer DB plans

Surprises in the Senate’s EARN Act and RISE & SHINE Act proposals: Technical amendments for single-employer DB pension plans

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Stephen Kowalski

Experience

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