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Jessica Gardner

ASA, MAAA
Associate Actuary
Seattle, WA, US

Jessica Gardner is an associate actuary with the Seattle office of Milliman and joined the firm in 2012. She works on public, multiemployer, corporate, and retiree medical plans. She currently serves over 20 municipal plans in the Washington state fire and police systems.

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Experience

She has assisted clients with many aspects of defined benefit plans, including:

  • Actuarial valuations
  • Benefit calculations and statements
  • Government filings and financial reporting
  • Projections of costs
Publications

Read their latest work

Article

Public pension plan funding policy: Implications for revised Actuarial Standard of Practice No. 4

07 November 2023 - by Daniel Wade, Arthur Rains-McNally, Jessica Gardner
In public pension plan funding, amortization methods with short rolling periods better meet the intent of revised Actuarial Standard of Practice No. 4 (ASOP 4).
Article

Public pension plan funding policy: Effectiveness of amortization methods under stochastic returns

02 December 2022 - by Daniel Wade, Arthur Rains-McNally, Jessica Gardner
We explore, compare, and contrast various methods of amortizing liabilities and their impact on the contribution rates for public sector pension plans
Article

Public pension plan funding policy: Effectiveness of amortization methods under projected investment scenarios

10 January 2022 - by Jessica Gardner, Arthur Rains-McNally, Daniel Wade
We examine how various amortization methodologies react to the volatility inherent in investment markets.
Article

Public pension plan funding policy: Effectiveness of amortization methods under deterministic projections

01 June 2021 - by Daniel Wade, Jessica Gardner, Arthur Rains-McNally
Public pension funding policies have implications, so we present plan sponsors with a framework to understand their choice of amortization method.