Stephanie Sent
ASA, EA, MAAA
Principal & Consulting Actuary
Seattle, WA, US
Stephanie Sent is a principal and consulting actuary with the Seattle office of Milliman. She joined the firm in 2004.
Experience
Stephanie has 30 years of experience in employee benefits. Her specific area of expertise is the pension field, with a particular emphasis on large and medium-sized clients. She has assisted clients with many aspects of defined benefit plans, including actuarial valuations, projections of costs, plan design, plan administration, financial reporting and expense calculations under FASB ASC Topic 715, and nondiscrimination testing for both defined benefit and cafeteria plans. Additionally, Stephanie has experience performing postretirement medical valuations.
Publications and Presentations
- Minimum and Maximum Funding
- ASC Topic 715 Accounting Issues
- Phased Retirement
- PPA Min/Max Funding for Single Employer Plans
- PPA-Lessons Learned; What Plan Sponsors Need to Know
- Late Retirement Overview of Post-NRA Defined Benefit Calculations
- Lump-sum Project Case Study
- IRS Substitute Mortality Tables
- Sustainable Income Plan Q&As
- Plan Design Alternatives
Professional Designations
- Associate, Society of Actuaries
- Member, American Academy of Actuaries
- Enrolled Actuary, ERISA
- Fellow, Conference of Consulting Actuaries
Education
- BS (<em>magna cum laude</em>), Applied Mathematics, Western Washington University
- MS, Mathematics, Western Washington University
Publications
Read their latest work
Article
How the American Rescue Plan Act of 2021 can impact corporate pension plans: Four case studies
16 April 2021 - by Ryan Cook, Rex Barker, Ryan Rowland, Stephanie Sent
We present four case studies to show how the American Rescue Plan Act of 2021 can impact corporate pension plans.
Article
Navigating retirement risks
18 December 2018 - by Kelly Coffing, Ryan Cook, Micah Darnall, Bret Linton, Bruce R. Mitton, Sarah Murray, Arthur Rains-McNally, Stephanie Sent
The retirement benefit is an important component of the benefits package, but most retirement plans are falling short.
Article
Updated mortality tables for DB plan lump-sum payments starting in 2018
27 October 2017 - by Stephanie Sent