Kenneth K. Lining FCA MAAA EA MSPA MBA

Senior Consulting Actuary, Gallagher Benefit Services, Inc.

Contact Information
Gallagher Benefit Services, Inc.
300 S. Riverside Plaza
Suite 1500
Chicago, IL 60606-6637
Phone: 312-803-7391
(312) 718-6083 (312) 803-7391 Ken joined the Gallagher retirement consulting team in July 2019 with over 30 years of employee benefits experience providing actuarial and consulting services to plan sponsors of various sizes up to as many as 100,000+ participants. He consults with clients in a variety of industries, and partners with them to develop and implement retirement programs that are consistent with their strategic business and human resource objectives. For the 10 years prior to joining Gallagher, Ken worked for Aon Consulting, Inc. in their Retirement and Investment practice. His primary responsibilities for corporate clients include the calculation and presentation of the annual cash funding and accounting results that are included in their annual reports and SEC filings as appropriate. He also assists these clients with the review and selection of actuarial assumptions, working with their auditors, budgeting, cost allocations, required certifications, government filings, strategic plan design analyses, and pension de-risking projects. Ken earned his Bachelor of Science degree in Mathematics and Computer Science from Ball State University and his Master of Business Administration degree from Baldwin Wallace University. He is a Fellow of the Conference of Consulting Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary. Ken specializes in: • Pension de-risking analysis and implementation • Asset/liability modeling studies for cash funding and accounting P&L • Funding and GASB reporting for public plans • Management presentations • DB/DC plan design analysis • Cash Balance and Variable Annuity Benefit plans • Due diligence reviews for mergers and acquisitions • M&A integration • Divestures and Spinoffs • Non-Discrimination Testing


CCA Member Since 2003
Corporate DB/DC Retiree Medical FAS106

505 - Understanding Corporate Financial Statements (Proxy & 10K) 2024 Enrolled Actuaries Conference (March 12, 2024)

Accounting for Special Events 2023 Enrolled Actuaries Conference (May 03, 2023)

ASC 715 Overview 2022 Enrolled Actuaries Conference (May 02, 2022)

Working with Auditors 2021 Enrolled Actuaries Conference (May 05, 2021)

IFRS vs. US GAAP Accounting 2020 CCA Virtual Annual Meeting (October 19, 2020)

Accounting for Special Events 2019 Enrolled Actuaries Meeting (April 08, 2019)

Working with Auditors 2018 Enrolled Actuaries Meeting (April 10, 2018)

IFRS vs US GAAP 2018 Enrolled Actuaries Meeting (April 09, 2018)

Hot Topics in Accounting 2017 Enrolled Actuaries Meeting (April 03, 2017)

Working with Auditors – Current Issues 2016 Enrolled Actuaries Meeting (April 11, 2016)

IAS 19R 2015 Enrolled Actuaries Meeting (April 14, 2015)

IAS 19R – Lessons Learned 2014 Enrolled Actuaries Meeting (March 26, 2014)

IAS 19 2013 Enrolled Actuaries Meeting (April 10, 2013)

Pension Relief Act (PRA) for Single ER Plans 2012 Enrolled Actuaries Meeting (March 28, 2012)

Impact of Installment Acceleration Rules 2011 Enrolled Actuaries Meeting (March 29, 2011)