Lawrence J. Sher FCA MAAA FSA EA

Partner, October Three LLC

Contact Information
October Three LLC
163 Madison Avenue
Suite 220
Morristown, NJ 07960
US
Phone: 212-804-6996
Email: lsher@octoberthree.com
Lawrence Sher, FCA, MAAA, FSA, EA is a Past President of the Conference of Consulting Actuaries and is also a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries and an Enrolled Actuary. He received his Bachelor’s Degree in Mathematics from Rutgers University in 1973. Mr. Sher has worked as a pension actuary for over 30 years, specializing in defined benefit plan issues. Since the early 1990s, he has been actively involved at his firms and in the U.S. actuarial and benefits professions with many aspects of cash balance and other hybrid defined benefit plans. He has given many speeches and published several articles on defined-benefit subjects, and has served as an expert on behalf of defendants in several prominent legal cases involving cash balance and other defined benefit plans in the US. He has been active in the actuarial profession, including vice-chair of the American Academy of Actuaries Pension Practice Council; member of the American Academy of Actuaries Pension Committee; member of the Pension Committee of the Actuarial Standards Board; member of the Enrolled Actuaries Committee; serving as President and on the Board and Executive Committee of the Conference of Consulting Actuaries; serving on the Board of the American Academy of Actuaries; serving on the Board and vice-chair of the Actuarial Standards Board.
CCA Member Since 1996
Cash Balance Accounting Workgroup
Corporate Qualified Plans Community Steering Committee
Webinar Committee
Annual Meeting Program Committee
Board of Directors
Budget and Finance Committee
Bylaws Review Task Force
Compensation Committee
Major Firms Task Force
Nominating Committee
Representatives to the Joint Discipline Council
Strategic Planning Committee
Welcome Committee for New Members
Young Leaders Council

Market-Based Cash Balance Plan Accounting 2023 CCA Annual Meeting (October 16, 2023)

Actuarial Equivalent Litigation Actuarial Equivalent Litigation Webinar (July 12, 2023)

Recent, New and Proposed ASOPs Affecting General Actuarial Practice Recent, New and Proposed ASOPs Affecting General Actuarial Practice Webinar (September 07, 2022)

ABCD: Recent Counseling and Disciplinary Experience and Trends ABCD: Recent Counseling and Disciplinary Experience and Trends Webinar (March 16, 2022)

Legal Issues and Regulatory Updates Legal Issues and Regulatory Updates Webinar (July 14, 2021)

Litigation and Legal Challenges in the World of Benefits Litigation and Legal Challenges in the World of Benefits Webinar (January 22, 2020)

Impact of Aging and Evolving Workforce on Retirement Programs Impact of Aging and Evolving Workforce on Retirement Programs Webinar (July 10, 2019)

De-risking Trends in Private and Public-Sector Retirement Programs De-risking Trends in Private and Public-Sector Retirement Programs Audio/Webcast (December 05, 2018)

Lifetime Retirement Income Lifetime Retirement Income Audio/Webcast (May 09, 2018)

Market Based Cash Balance & Variable Annuity Plans – Design & Operation 2017 CCA Annual Meeting (October 23, 2017)

Experience Analysis – Actuarial Method and Assumption Studies Experience Analysis – Actuarial Method and Assumption Studies Audio/Webcast (June 14, 2017)

Cash Balance: Current Issues with Market-Based Plans 2016 CCA Annual Meeting (October 25, 2016)

Regulatory Catch-All Regulatory Catch-All Audio/Webcast (March 09, 2016)

New Hybrid Regulations 2015 Enrolled Actuaries Meeting (April 14, 2015)

New Hybrid Regulations 2015 Enrolled Actuaries Meeting (April 13, 2015)

Discipline Process Overview Discipline Process Overview Audio/Webcast (April 01, 2015)

Hybrid Plan Update Hybrid Plan Update Audio/Webcast (January 14, 2015)

Alternative Derisking Through Plan Design 2014 CCA Annual Meeting (October 22, 2014)

Hybrid Plan Regulations - An Open Mike Discussion 2014 CCA Annual Meeting (October 22, 2014)

General Session: Ethical Dilemmas 2013 CCA Annual Meeting (October 23, 2013)

Cash Balance Plans for Large Companies 2013 Enrolled Actuaries Meeting (April 09, 2013)

Social Security and Healthcare Reform 2011 CCA Annual Meeting (October 24, 2011)

Cash Balance - Recent Developments 2011 Enrolled Actuaries Meeting (March 29, 2011)

Cash Balance - Recent Developments 2011 Enrolled Actuaries Meeting (March 29, 2011)

Hybrid Plan Regulations Hybrid Plan Regulations (December 01, 2010)

Actuarial Board for Counseling and Discipline: Practical Approaches 2010 CCA Annual Meeting (October 27, 2010)

State of the Union – A Dialogue with the Presidents 2010 CCA Annual Meeting (October 25, 2010)

The ASB and You: Something Old, Something New, Something Borrowed, Something Blue 2009 CCA Annual Meeting (November 03, 2009)

Serving the Interest of the Public 2009 CCA Annual Meeting (November 02, 2009)

Cash Balance and Hybrid Plans (Advanced Topics) 2009 Enrolled Actuaries Meeting (March 31, 2009)

Communicating Uncertainty 2008 CCA Annual Meeting (October 29, 2008)

Resurgence of Hybrid Plans: Does One Size Fit All? 2008 CCA Annual Meeting (October 29, 2008)

ASOPs for Pension Actuaries 2008 CCA Annual Meeting (October 27, 2008)

Professionalism - Part 3: Actuarial Communications 2008 Employee Benefits Spring Meeting (June 06, 2008)

Professionalism - Part 1: New Pension Actuarial Standards of Practice 2008 Employee Benefits Spring Meeting (June 06, 2008)

PPA Hybrid Plans: Where Do We Stand Now? 2008 Enrolled Actuaries Meeting (April 08, 2008)

Professional Standards Affecting Pension Actuaries 2008 Enrolled Actuaries Meeting (April 07, 2008)

New and Improved - ASOPs for Pension Actuaries New and Improved - ASOPs for Pension Actuaries (February 13, 2008)