About
Experienced (30+ years) and widely recognized consulting actuary, benefits and…
Articles by John
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Understand Your Purpose and Act With Purpose
Understand Your Purpose and Act With Purpose
I was quoted in an article about retirement plan benchmarking in which I suggested that retirement plan sponsors who…
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Five Years Ago, I Said That Talent Management Was a Challenge. Today, it is Worse
Five Years Ago, I Said That Talent Management Was a Challenge. Today, it is Worse
It was almost five years ago that I wrote about the talent crunch with a focus on hospitals. Little did I know that…
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Why Would We Ever Create a New Plan to Do Exactly What an Existing Plan Already Does?
Why Would We Ever Create a New Plan to Do Exactly What an Existing Plan Already Does?
I think my title is self-explanatory. Suppose you have a perfectly good employee benefit plan, in this case, a…
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If CFOs Are Worried About Benefit Costs, Why Are They Leaving Avoidable Pension Costs on the Table?
If CFOs Are Worried About Benefit Costs, Why Are They Leaving Avoidable Pension Costs on the Table?
This morning's lead article in the Wall Street Journal's CFO Journal says that CFOs are concerned about benefit costs…
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Coronavirus Crisis as a Catalyst: Change the Way You Look at Your Rewards Structure
Coronavirus Crisis as a Catalyst: Change the Way You Look at Your Rewards Structure
I saw these words this morning: "Your brain isn't resistant to change; it is lazy." Can we extend that? Is your…
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Coronavirus and Your Retirement Prospects
Coronavirus and Your Retirement Prospects
If you're like most Americans, you probably plan to retire one of these days. If you're not in that category, you may…
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Fixing Retirement Inequality
Fixing Retirement Inequality
Just last week, I suggested that retirement inequality is nearing an apocalypse. It's an awfully strong statement to…
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When Your Deal Involves a Pension
When Your Deal Involves a Pension
Corporate deals abound perhaps like never before. Mergers, acquisitions, consolidations -- call them what you will.
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S&P Implies Hospital Pension are Not a Problem -- I'll be the Judge
S&P Implies Hospital Pension are Not a Problem -- I'll be the Judge
I read two excellent articles on the same topic recently. Both Rebecca Moore for Plan Sponsor and Jack O'Brien for…
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Do We Have a Retirement Crisis? Of Course We Do.
Do We Have a Retirement Crisis? Of Course We Do.
Do we have retirement crisis in the US? Showing my age and with apologies to Messrs. Rowan and Martin, you bet your…
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Activity
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An insightful article from The Wall Street Journal highlights a significant limitation in the lifetime income illustrations now required on 401(k)…
An insightful article from The Wall Street Journal highlights a significant limitation in the lifetime income illustrations now required on 401(k)…
Liked by John Lowell
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I don't generally post personal items on LinkedIn. In fact, I make a point of almost never doing it. That said, the linked podcast goes to my whole…
I don't generally post personal items on LinkedIn. In fact, I make a point of almost never doing it. That said, the linked podcast goes to my whole…
Shared by John Lowell
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The return-to-office debate may be missing the bigger issue: managers. New research from Hilton finds employees value office time more when it helps…
The return-to-office debate may be missing the bigger issue: managers. New research from Hilton finds employees value office time more when it helps…
Liked by John Lowell
Experience
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Education
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Licenses & Certifications
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Enrolled Actuary
Joint Board for the Enrollment of Actuaries
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Associate of the Society of Actuaries
Society of Actuaries
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Fellow of the Conference of Consulting Actuaries
Conference of Consulting Actuaries
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Member of the American Academy of Actuaries
American Academy of Actuaries
Publications
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Dodd-Frank Section 953(b): Why it is a Legislated Disaster
Bloomberg Finance LP
See publicationDodd-Frank Section 953(b), sometimes known as the pay ratio rule, will be a nightmare for many issuers if and when the SEC regulates it and requires compliance. The article explores the complexities and strategies for compliance.
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Moving From a DB Executive Retirement Plan to a DC Executive Retirement Plan - Part One
Aon
Brief Description: This article examines a major plan change and the context that is unique to nonqualified plans. With many companies changing their primary company sponsored
retirement vehicles from defined benefit structures to defined contribution structures, we discuss the tax, accounting, regulatory, and design factors that should be considered and evaluated in order to design and implement necessary changes in
nonqualified plans. Because of the vast nature of this subject, this is…Brief Description: This article examines a major plan change and the context that is unique to nonqualified plans. With many companies changing their primary company sponsored
retirement vehicles from defined benefit structures to defined contribution structures, we discuss the tax, accounting, regulatory, and design factors that should be considered and evaluated in order to design and implement necessary changes in
nonqualified plans. Because of the vast nature of this subject, this is the first of a four-part series. Part 1 discusses the current environment for company-sponsored retirement plans.Other authors -
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Moving From a DB Executive Retirement Plan to a DC Executive Retirement Plan - Part Two
Aon
This article examines a major plan change and the context that is
unique to nonqualified plans. We offer help to companies that are changing their primary company-sponsored retirement vehicles from defined benefit structures to defined contribution structures by discussing the tax, accounting, regulatory, and design factors to consider in designing and implementing necessary changes to nonqualified plans. Because of the vast nature of this subject, this is the second of a four part series…This article examines a major plan change and the context that is
unique to nonqualified plans. We offer help to companies that are changing their primary company-sponsored retirement vehicles from defined benefit structures to defined contribution structures by discussing the tax, accounting, regulatory, and design factors to consider in designing and implementing necessary changes to nonqualified plans. Because of the vast nature of this subject, this is the second of a four part series. Part 2 discusses IRC §409A factors.Other authors -
Honors & Awards
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2023 EBN Excellence in Benefits Award
Employee Benefit News
2023 honoree by Employee Benefit News for Excellence in Benefits. This is for work that recognizes the necessity of income sufficiency in retirement and the development of solutions to solve that problem in a highly personalized manner.
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Most Outstanding Volunteer
Conference of Consulting Actuaries
Given to the CCA member who contributes the most to the organization through volunteer activities.
Recommendations received
31 people have recommended John
Join now to viewMore activity by John
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A student reading below grade level and a student reading above grade level are handed the same text every day. One of them checks out before page…
A student reading below grade level and a student reading above grade level are handed the same text every day. One of them checks out before page…
Liked by John Lowell
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Thanks to LA Business First for the recognition. Honored to begin serving as Co-Office Managing Partner. I’ve benefited tremendously from the…
Thanks to LA Business First for the recognition. Honored to begin serving as Co-Office Managing Partner. I’ve benefited tremendously from the…
Liked by John Lowell
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I am thrilled to share that I have joined McDermott Will & Schulte as a partner in the Employee Benefits and Executive Compensation group! I am…
I am thrilled to share that I have joined McDermott Will & Schulte as a partner in the Employee Benefits and Executive Compensation group! I am…
Liked by John Lowell
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I felt compelled to post this article from James Van Bramer at PLANSPONSOR. The focus is on giving participants access to retirement plan money now…
I felt compelled to post this article from James Van Bramer at PLANSPONSOR. The focus is on giving participants access to retirement plan money now…
Shared by John Lowell
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We had the privilege of representing our clients at the Third Circuit Court of Appeals yesterday. Now we wait for a decision.
We had the privilege of representing our clients at the Third Circuit Court of Appeals yesterday. Now we wait for a decision.
Liked by John Lowell
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This glut of portfolio companies is a big problem for Private Equity. Kensington Park Capital is well positioned to help PE firms sell these…
This glut of portfolio companies is a big problem for Private Equity. Kensington Park Capital is well positioned to help PE firms sell these…
Liked by John Lowell
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Pro2Learn
𝗧𝗿𝗲𝗮𝘀𝘂𝗿𝘆 𝗮𝗻𝗱 𝗜𝗥𝗦 𝗜𝘀𝘀𝘂𝗲 𝗡𝗲𝘄 𝗦𝗮𝗳𝗲 𝗛𝗮𝗿𝗯𝗼𝗿 𝗚𝘂𝗶𝗱𝗮𝗻𝗰𝗲 𝗳𝗼𝗿 𝗥𝗲𝘁𝗶𝗿𝗲𝗺𝗲𝗻𝘁 𝗣𝗹𝗮𝗻 𝗔𝗱𝗺𝗶𝗻𝗶𝘀𝘁𝗿𝗮𝘁𝗼𝗿𝘀 The U.S. Department of the Treasury and the Internal Revenue Service have released updated safe harbor explanations for retirement plan administrators, aligning required participant disclosures with tax law changes enacted after August 6, 2020. 𝗞𝗲𝘆 𝗵𝗶𝗴𝗵𝗹𝗶𝗴𝗵𝘁𝘀 𝗶𝗻𝗰𝗹𝘂𝗱𝗲: • Separate safe harbor explanations for Roth and non-Roth accounts • Clarification of the 10% additional tax on early distributions • Updates to required minimum distribution (RMD) rules, including provisions affecting surviving spouses • Adjustments reflecting the increased age for RMD commencement Plan administrators may tailor these safe harbor explanations to their specific plan design. For example, plans that do not permit after-tax employee contributions may omit the related sections. #RetirementPlans #IRSUpdates #TaxCompliance #ERISA #CPA #FinancialProfessionals #PlanAdministrators #RMDs #Pro2Learn
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BenefitsLink
What prudent plan sponsors must understand about the Executive Order and fiduciary risk management; The strategic advantage (and compliance risks) of S corporation ESOPs; The Roth mandate mess: AICPA asks for clarity on SECURE 2.0 catch-up contributions; ... and more -- BenefitsLink Retirement Plans Newsletter, August 12 https://lnkd.in/gD7z3iuu
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Cedar Mountain Consulting
Common Form ADV issues we see raised in SEC examinations include: 🔹 Disclosures that no longer reflect the adviser’s current investment strategies or client base 🔹Conflicts disclosures that do not align with actual practices 🔹Inconsistencies between Form ADV, internal policies and procedures, and marketing materials 🔹Boilerplate risk disclosures that lack firm-specific detail 🔹Inaccurate calculation or reporting of RAUM 🔹Incorrect responses to Item 9 (Custody), including failure to recognize custody in arrangements Identifying these gaps early can reduce exam friction later. If any of these sound familiar, now may be a good time to take a closer look. #formadv #regulatorycompliance #secexams #privatefunds #investmentadviser
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