Actuarial Pension Valuations Expert Witness

AREAS OF EXPERTISE 

• Pension Actuarial Services    Northeastern University, Boston, MA
• Retirement Plans
• QDROs

EDUCATION

Northeastern University, Boston, MA
Bachelor of Arts – Mathematics
Credits for Masters Degree in Actuarial Science

PROFESSIONAL AFFILIATIONS

• Associate – Society of Actuaries – 1978 to Present
• Member – American Academy of Actuaries – 1978 to Present
• Enrolled Actuary – 1976 to Present

PROFESSIONAL SKILLS

Expert Witness

Focusing on the provision of expert witness services for litigation support involving valuation of payment schemes contingent upon survival (lost wages, trust settlements, life estate and remainder interests, alternate payee and participant pension and survivor benefit valuations, etc.).  Providing support to attorneys in the analysis, drafting, and implementation of domestic relations orders for qualified, non-qualified, and governmental pension and savings programs.  Testifying in state and federal courts on pension issues regarding plan design/redesign and divorce valuations and distributions.

Pension Actuarial Services

Providing independent actuarial consulting services, including annual actuarial valuations and administration for disparate plans (qualified and church; single and multi-/multiple employer), and financial reporting for post-retirement pension and health programs.  Providing actuarial expertise in support of investment advisory services to single and multi-employer pension plan clients, primarily through asset/liability studies and modeling.

Technical Skills

Design, write, and maintain FORTRAN actuarial valuation computer programs; rewrote and maintained Excel spreadsheets analyzing historical returns under alternative asset allocations; designed, wrote, and maintained asset reconciliation system (for summary of any number of individual accounts for consolidated reporting (Form 5500)), automated benefit calculations and distribution paperwork for terminating participants, and time accounting consolidation for billing; liaison to provider of commercial actuarial and recordkeeping software.  Created life expectancy calculation spreadsheet for single and joint life survival analysis.

EMPLOYMENT HISTORY

A PRIVATE COMPANY, Maine and New York, 1994 – present
Sole Proprietor

A PRIVATE COMPANY, LLC, Fairport, NY, 2008 – 2011
Benefits Consultant

Walker Associates, Inc., Portland, ME. 1988-1994
Actuarial Consultant

Employee Benefit Services, Inc., Portland, ME, 1981-1988
Vice President and Actuarial Consultant

Union Mutual Life Insurance Company, Portland, ME, 1974-1981
Actuarial Consultant

The Connell Company, Waltham, MA, 1972-1974
Actuarial Student

SEMINARS AND PANELS

• Panelist – Maine State Bar Association, Sophisticated Financial Issues in Family Law
• Panelist – Maine State Bar Association, Difficult Valuation Issues in Divorce
• Panelist – Maine State Bar Association, Economic Aspects of Divorce
• Instructor – Chartered Financial Consultant Seminar, Retirement Plan Distribution Planning
• Panelist – Maine State Bar Association, Family Law Continuing Education – Pensions as Marital Property
• Instructor – The American College, Pensions and Other Retirement Plans