William D. Winningham
EA, MAAA
Consulting Actuary
St. Louis, MO, US
Bill Winningham is a consulting actuary with the St. Louis office of Milliman. He joined the firm in 1997.
Experience
Bill's area of expertise is defined benefit actuarial work, including both pension and other postretirement benefits. He manages the production of the actuarial calculations for valuations, cost studies, liability projections, experience studies, and actuarial audits. His clients include corporate, public, and multiemployer plans. He has served on several advisory committees at Milliman, including Milliman's GASB 67/68 and GASB 74/75 task forces.
Publications and Presentations
GASB 67/68 and 74/75: Depletion date projections.
Professional Designations
- Enrolled Actuary, ERISA
- Member, American Academy of Actuaries
Education
- B.S. Actuarial Science from the University of Illinois
Publications
Read their latest work
Article
GASB 74/75: Depletion date projections
23 June 2016 - by William D. Winningham
This article focuses on the determination of a plan’s depletion date, the projected point in the future (if any) when plan assets are no longer sufficient to satisfy benefit obligations.
Article
GASB 67/68: Depletion date projections
19 March 2014 - by William D. Winningham
This article explores the requirement to calculate a depletion date and how the depletion date impacts the plan’s total pension liability (TPL).