An actuary and expert witness with more than 45 years of experience, this expert focuses on actuarial audits, insurance valuation, and financial analysis across insurance companies and employee benefit systems. They have provided consultation, deposition, and courtroom testimony as an actuarial expert witness for over 15 years, with work involving insurance, pension plans, and financial valuation matters.

Their actuarial practice includes several core areas of analysis. A substantial portion involves actuarial audits for public and private entities, including mutual, stock, and fraternal insurance companies, as well as health and welfare plans, self-funded plans, private and public pension plans, state insurance departments, and the Internal Revenue Service. Their work includes preparation of reserve estimates, rate reviews, and plan design modifications, along with evaluation of financial assumptions and underwriting structures used in insurance and benefit programs. Additional expertise includes determining fair market value of insurance companies and blocks of business, including valuations related to mergers, acquisitions, demutualization, and multiple employer welfare arrangements.

Their experience also encompasses regulatory and compliance-related actuarial analysis. This includes providing testimony, commentary, and opinion to the National Association of Insurance Commissioners on actuarial issues such as Actuarial Opinion and Memorandum Regulation and the development of the 2001 CSO Mortality Table, as well as analysis of proposed insurance regulations and their financial impact. Their work in dispute-related matters includes preparation of expert reports and evaluation of actuarial issues in cases involving insurance policies, healthcare plans, and financial transactions, as reflected in documented litigation matters involving both plaintiffs and defendants.

The expert holds a Bachelor of Science in Mathematics with a minor in Business and Economics. Credentials include Associate of the Society of Actuaries and Member of the American Academy of Actuaries. Professional involvement includes participation with the National Alliance of Life Companies and contributions to actuarial guidance and publications associated with the American Academy of Actuaries.