Mr. Lohmann has been providing pension actuarial advice in Tokyo since 1990. Originally brought to Japan as the Senior Actuary of Towers Perrin (TPF&C) in Japan, Mr. Lohmann began his private practice in 1991. Since that beginning, Lohmann International Associates has served major international organizations primarily in matters dealing with their Japanese Pension plans.
Mr. Lohmann has served organizations from Australia, Canada, Finland France, Germany, Japan, Singapore, Switzerland, the U.K. and the U.S.
He is the author of several articles and has made presentations relating to actuarial science and employee benefits, including (published letters of a technical nature are also included here):
Lohmann, Leslie John. "Will the Real Full Funding Limitation Please Stand Up." Pension Journal, Premier Issue 1985. Explained that, contrary to the belief of many practitioners at the time, the full funding limitation found in IRC 412 differed significantly from the full funding limitation found in IRC 404.
Lohmann, Leslie John. "Observations of a North American Actuary." FIAJ Journal, translated and published volume 5 (July), 1991. Presented to Tokyo pension research group in February, 1991. Discusses the differences in actuarial pension practices between Japan and North America.
Plumley, Peter P. "An Actuarial Analysis of the AIDS Epidemic As it Affects Heterosexuals." Transactions of the Society of Actuaries, Vol. XLIV, pp 402-407 - Discussion of statistical errors in Mr. Plumley's paper.
Lohmann, Leslie John. "Pension Plan Valuation Data In-House." HR/PC, February, 1994. Provides pragmatic guidance for improving external consultant efficiency.
Lohmann, Leslie John. "Away From Home; Expatriate Benefits." Contingencies, November/December 1994. A primer on expatriate benefits as they apply to actuaries.
American Chamber of Commerce in Japan, September 19, 1994. Outline of Social Security issues for American expatriates. Included Japanese Social Security, American Social Security and tax issues.
Canadian Chamber of Commerce in Japan, September 27, 1994. Outline of Social Security issues for Canadian expatriates. Included Japanese Social Security, Canadian Social Security and tax issues.
American Chamber of Commerce in Japan, May, 1995. A Consumer's Guide to Prices in Japan . Major contributor throughout.
American Chamber of Commerce in Japan, May 23, 1995. Expatriate benefits - COLA and Housing. An explanation and clarification of expatriate compensation issues.
American Chamber of Commerce in Japan, September 6, 1995. Visa Issues. Organized and participated in a presentation designed to assist Americans in Japan.
Canadian Institute of Actuaries, December 1, 1995. Expatriate benefits. Presented the major perquisites used to protect employees and their employers in overseas assignments.
Lohmann, Leslie John. "The Japanese Double Whammy." Contingencies, January/February 1996. A preliminary description of one of the areas of double taxation for Expatriate employees and a rough gauge of its cost to employers.
Enrolled Actuaries Meeting, March 19, 1996. International Benefits. FASB 87, special cultural issues and the major perquisites used to protect employees and their employers in overseas assignments.
Chuo Coopers & Lybrand (Tokyo Office), April 25, 1996. FASB SFAS No. 87. Technical actuarial issues of interest to international auditors; the valuation process, Projected Unit Credit and actuarial assumptions.
New Zealand Society of Actuaries Meeting, November 1, 1996. Panelist on session dealing with actuarial computing.
Lohmann, Leslie John. "Prefunding CPP/QPP Would be a Pretense". The Bulletin, September 1996. A letter suggesting that microeconomic principles cannot be extrapolated to macroeconomic situations using Canada national retirement systems as an example.
Lohmann, Leslie John. "Lemmings on the northern route". The Actuary, November 1996. An editorial suggesting that "individually realistic assumptions" are not realistic.
Lohmann, Leslie John. "A Skewed View of Japanese Mortality Rates." Contingencies, May/June 1997. An analysis of recent Japanese population mortality tables including a detailed comparison of worker mortality in Japan and the U.S.
Canadian Institute of Actuaries, June 13, 1997. Non-traditional Areas of Practice. Panelist.
KPMG Peat Marwick (Tokyo Office), June 26, 1997. FASB SFAS No. 87. Technical actuarial issues of interest to international auditors; the valuation process, Projected Unit Credit and actuarial assumptions.
Canadian Chamber of Commerce in Japan, July 16, 1997. "Pension Plan Profits." Guest Speaker Program discussing the requirements to maximize retirement plan deductions in Japan.
Conference of Consulting Actuaries, October 6, 1997. Consulting in Foreign Lands. Panelist.
Moscow meeting of the Russian Actuarial Society (Actuarial science: theory, education and implementation), October 29, 1997. "Book Reserve Plans in an Inflationary Environment."
Canadian Institute of Actuaries, June 19, 1998. Best Estimate Assumptions. Panelist.
Society of Actuaries, June 22, 1998. Consulting challenges in the Pacific Rim. Panelist.
Lohmann, Leslie John. "Experiences Far and Away: Consulting in Japan." Contingencies, July/August 1998. A business travelogue for actuaries interested in working independently in non-English speaking environments.
Lohmann, Leslie John. "Defined Contribution Plans: Are They Needed in Japan?" Nenkin Suurinin (if in English - The Pension Actuary), December 1999. An article suggesting that the existing private retirement plan system in Japan serves Japanese quite well.
Certified Pension Actuaries (Japan), March 16, 2000. Presentation discussing my article on defined contribution plans.
Lohmann, Leslie John. "Protecting the Private Pension Promise" Symposium on Aging, cosponsored by the Canadian Institute of Actuaries in May, 2000. An article suggesting that the existing private retirement plan system requires changes to insolvency law in order to more adequately protect participants' rights.
Canadian Institute of Actuaries, May 1, 2000. Panelist - presenting symposium article Protecting the Private Pension Promise.
Lohmann, Leslie John. "Message to Japan: Beware the Defined Contribution Plan" Contingencies, July/August 2000. Cover article discussing the demerits of DC plans in an environment such as Japan.
Conference of Consulting Actuaries, October 30, 2000. Individual presentation - "Best Practice" - The Influence of Global Consulting.
New Zealand Society of Actuaries, November 10, 2000. Individual presentation - Protecting the Private Pension Promise. Arguments for abandoning the "gratuity model" of defined benefit plan entitlement.
Lohmann, Leslie John. "Corporate Retirement: Is 401(k) for You?" The Canadian, Winter/Spring 2001. A primer on making the proposed Japanese defined contribution system work for an employer.
Lohmann, Leslie John. "Protecting the Private Pension Plan Promise," Translated into Japanese (by Masaaki Ono, FIAJ) for Mizuho Pension Report, May 2001 (no. 24). An updated article supporting the "wage model" of pension security.
Canadian Institute of Actuaries, June 18, 2001. Protecting the Pension Interests of Participants. Facilitator/Presenter.
Lohmann, Leslie John. "ERISA - For Japan?," Translated into Japanese (by Masaaki Ono, FIAJ) for Mizuho Pension Report, August 2001 (no. 27). A discussion of the merits of improving the existing Japanese retirement plan laws rather than revising them to mimic U.S. Pension Law.
Lohmann, Leslie John. "Japanese Retirement Plans," The American Chamber of Commerce in Japan Journal, November 2001. Letter describing pension plan portability as it applies to Japan and a comparison to the US.
American Chamber of Commerce in Japan, May, 2002. Living in Japan - 13th Edition. Major contributor throughout. Author of the foreword and Chairperson, Living in Japan Book Committee.
New Zealand Society of Actuaries, November 14, 2002. Individual presentation - Defined Contribution Schemes; Should Employers or Countries be Permitted to Sponsor Them?. A paper and presentation suggesting that DC Schemes/Plans should always be individual.
Japanese Society of Certified Pension Actuaries, October 8, 2003. Individual presentation - Cultural differences appearing in pension systems between the US and Japan (Translated to Japanese). Identification of some of the reasons for the differences appearing in the two systems.
Society of Actuaries, October 27, 2004. GLOBAL PERSPECTIVES ON RETIREMENT SYSTEMS AND THE AGING POPULATION. The Ugly, the Bad and the Good; an evaluation of recent changes in Japan. 119PD - Panelist/Moderator.
Lohmann, Leslie John. "Rationalizing the Security and Ultimate Delivery of Promised Private Retirement Plan Benefits; The Missing Asset," PENSION FUNDING SYMPOSIUM. . Suggests that the missing element in retirement plan security is recognition in ERISA and other pension law that retirement plan benefits are deferred pay for current performance.
Society of Actuaries, July 2005. PENSION FUNDING SYMPOSIUM. Rationalizing the Security and Ultimate Delivery of Promised Private Retirement Plan Benefits; The Missing Asset. Session 2, author and speaker.
Pacific Rim Actuaries Club, September 15, 2005. Featured speaker.
Lohmann, Leslie John. "The Sins of Our Fathers" Pension Section News, January, 2006, Issue No. 60. Briefly traces the influences of Minimum Cash Surrender Value laws in insurance and their affects on retirement plan legislation.
Mr. Lohmann maintains the following professional credentials:
On a personal level, Mr. Lohmann is married to Shiyoko 紫洋子 (nee Ouchi 大内) and has one daughter, Aiyanna 綺奈 Celestine who was born February 5, the same day, only 7 years later on the other side of the international date line, that her cousin, Les' nephew and Godson Harold was born.