Vicki Mazzie

FSA, EA, MAAA

Principal & Consulting Actuary

Albany, NY, US

Vicki Mazzie is a principal and consulting actuary with Milliman’s Albany, New York office. She joined the firm in 1994. Vicki’s clients include hospitals, for-profit companies, insurance companies, public entities, and higher education institutions.

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Experience

Vicki’s areas of expertise include plan design, funding, pension accounting, benefit adequacy, and compliance with ERISA and related regulations for defined benefit plans, as well as accounting and funding valuations for retiree medical plans. She consults with plan sponsors with respect to pension de-risking, mergers, nondiscrimination testing, and nonqualified plans. Her expertise in pension and retiree medical accounting includes FASB ASC Subtopics 715 and 965, SSAP 92 and 102, GASB 67, 68, 74, and 75, and IAS 19.

Publications and Presentations

Vicki serves on Milliman’s Corporate Strategic Planning Group and Milliman’s Group Annuity Purchase Services Team and contributes to Milliman publications.

Professional Designations

Fellow, Society of Actuaries
Enrolled Actuary under ERISA
Member, American Academy of Actuaries

Education

BS, Mathematics, State University of New York, Binghamton

Affiliations

Member, Society of Actuaries’ Retirement Section Communications Team

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Publications

Read their latest work

Article

How multi-year forecasting helped a corporation manage risk for its pension plan

29 July 2025 - by Stephen Kowalski, Vicki Mazzie

We show how multiyear forecasting to model contribution requirements helped a corporation manage risk for its DB plan.

Article

Benefits alert: “Partial Plan Termination” relief for qualified 401(k), 401(a) defined contribution plans and defined benefit pension plans in the Consolidated Appropriations Act, 2021

29 December 2020 - by Bret Linton, Vicki Mazzie, Vanessa Vaag

In addition to annual funding for the federal government and provisions on economic stimulus necessitated by the COVID-19 pandemic, the Consolidated Appropriations Act, 2021, enacted on December 27, includes temporary relief from the minimum vesting standards tax rules for employer-sponsored retirement plans- both defined contribution and defined benefit pension plans.

Article

Benefits Alert: Coronavirus distributions consideration for DB Plans under the CARES Act

29 April 2020 - by Bret Linton, Vicki Mazzie, Vanessa Vaag

The Coronavirus Aid, Relief, and Economic Security Act permits a “qualified individual” to certify to the employer that they qualify to elect a coronavirus-related distribution.

Article

Impact of COVID-19 on your pension plan: Rehiring retirees in healthcare and other essential businesses

30 March 2020 - by Vicki Mazzie

While many non-essential businesses are closing temporarily due to government requirements, even leading to staff layoffs in some cases, essential employers in some regions are experiencing the need to increase staffing levels or putting plans in place to do so in the coming weeks or months.

Article

Plan design changes improve retirement income and flexibility in defined benefit plan

19 September 2017 - by Vicki Mazzie

Milliman helps a company update retirement options for more flexibility.

Article

Case study: Funding GASB 45 ARC reduces risk of lost grant funding for public authority

27 October 2011 - by Vicki Mazzie

The implementation of GASB 45 resulted in a significant increase to the payroll benefits budget for a public authority that included its annual required contribution (ARC) in the budget.

Vicki Mazzie

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Experience

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Read their latest work

How multi-year forecasting helped a corporation manage risk for its pension plan

Benefits alert: “Partial Plan Termination” relief for qualified 401(k), 401(a) defined contribution plans and defined benefit pension plans in the Consolidated Appropriations Act, 2021

Benefits Alert: Coronavirus distributions consideration for DB Plans under the CARES Act

Impact of COVID-19 on your pension plan: Rehiring retirees in healthcare and other essential businesses

Plan design changes improve retirement income and flexibility in defined benefit plan

Case study: Funding GASB 45 ARC reduces risk of lost grant funding for public authority

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Vicki Mazzie

Experience

Read their latest work

How multi-year forecasting helped a corporation manage risk for its pension plan

Benefits alert: “Partial Plan Termination” relief for qualified 401(k), 401(a) defined contribution plans and defined benefit pension plans in the Consolidated Appropriations Act, 2021

Benefits Alert: Coronavirus distributions consideration for DB Plans under the CARES Act

Impact of COVID-19 on your pension plan: Rehiring retirees in healthcare and other essential businesses

Plan design changes improve retirement income and flexibility in defined benefit plan

Case study: Funding GASB 45 ARC reduces risk of lost grant funding for public authority

CHOOSE A LOCATION AND LANGUAGE