Scott has over 20 years of experience in pension plan consulting and has worked with governmental and corporate plan sponsors to effectively manage their pension and retiree medical programs. As a consulting actuary, he assists clients with actuarial valuations, experience studies, liability and contribution projections, legislative impact analyses, plan administration, and financial reporting.
Scott’s clients include large state and municipal retirement systems as well as private sector plan sponsors. In these roles, Scott frequently delivers public presentations to Retirement Boards, elected officials, and other stakeholders. Scott’s recent projects include:
Stochastic analysis of funding strategy outcomes for a large governmental retirement system
Experience studies covering economic and demographic valuation assumptions for multiple governmental plans
Analysis of proposed legislative changes for state-wide retirement systems
Plan design consulting for corporate plan sponsors, including analysis of risk-sharing cash balance or variable benefit formula plans
Consulting on de-risking strategies for corporate plan sponsors
Financial reporting under U.S. GAAP, international (IFRS), and governmental (GASB) accounting standards
Publications and Presentations
In addition to regularly presenting for his own clients in both public venues and corporate environments, Scott is also an experienced presenter at conferences and continuing education seminars. Recent presentations have included:
"Public Education Challenges and Actuarial Consequences." 2025 NCTR Annual System Directors' Meeting.
"Surplus Considerations for Public Pension Plans." Webinar for American Academy of Actuaries, December 2024.
"Oregon PERS Update" at 2024 Oregon Association of School Board Officials Conference
"PERS Update" at 2022 Oregon Society of CPAs Governmental Accounting & Auditing Conference
“Creative Strategies from State Plans” at 2021 National Institute on Retirement Security Annual Conference
“Managing Retirement Risk” at 2018 Milliman client conference
“Innovative Plan Design” at 2017 Mid-Sized Retirement & Healthcare Plan Management Conference
“GASB 68 Panel” at 2016 Oregon Society of CPAs Governmental Accounting & Auditing Conference
Professional Designations
Fellow, Society of Actuaries
Member, American Academy of Actuaries
Enrolled Actuary under ERISA
Education
BS, Mathematics, Linfield College
BS, Economics, Linfield College
Affiliations
Member, American Academy of Actuaries' Public Plan Committee
08 July 2025 - by Kyle Hughes, Michael J. Peatrowsky, Scott Preppernau
With flexible plan designs and other unique features, cash balance plans are helping small-business owners and highly paid professionals save for retirement.
