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.
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
Publications
Read their latest work
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.