Jessica Gardner

ASA, EA, MAAA

Associate Actuary

Seattle, WA, US

1 206 513 2017

Jessica Gardner is an associate actuary at Milliman and joined the firm in 2012. She works on multiemployer health and welfare plans, with prior experience in defined benefit pension plans and retiree medical plans.

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Experience

Her work includes multi-year cost projections, contribution rate and IBNR claim reserves calculations, benefit design modeling, and vendor rate analysis.

Publications and Presentations

Multiemployer health and welfare fund statistics: 2024 report.
Public pension plan funding policy: Effectiveness of amortization methods under deterministic scenarios.
Public pension plan funding policy: Effectiveness of amortization methods under projected investment scenarios.
Public pension plan funding policy: Effectiveness of amortization methods under stochastic returns.

Professional Designations

Associate, Society of Actuaries
Enrolled Actuary
Member, American Academy of Actuaries

Education

BA, General Studies, University of Idaho

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Publications

Read their latest work

Article

Multiemployer health and welfare fund statistics: 2025 report

19 February 2026 - by Michael Halford, Jamison Ruben, Devin Shaver, Jessica Gardner

Taft-Hartley plans: Our analysis of the latest available data shows net assets rose in 2023, buoyed by strong investment returns and contribution increases.

Article

Multiemployer health and welfare fund statistics: 2024 report

05 March 2025 - by Michael Halford, Reza Vahid, Devin Shaver, Jessica Gardner

Net assets decreased overall due to lower investment returns and higher expense growth, according to our annual study of multiemployer health and welfare plans.

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.

Jessica Gardner

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Experience

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Read their latest work

Multiemployer health and welfare fund statistics: 2025 report

Multiemployer health and welfare fund statistics: 2024 report

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

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

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

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

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CHOOSE A LOCATION AND LANGUAGE

Jessica Gardner

Experience

Read their latest work

Multiemployer health and welfare fund statistics: 2025 report

Multiemployer health and welfare fund statistics: 2024 report

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

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

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

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

CHOOSE A LOCATION AND LANGUAGE