Education:
B.A., Yale University, summa cum laude, honors with exceptional distinction in mathematics, 1969.
M.A., Yale University, mathematics, 1969.
M.Phil., Yale University, mathematics, 1973.
Ph.D., Yale University, mathematics, 1974.
Thesis: Infinitary Forcing for Languages with the Q-Quantifier: Fefferman Vaught Theorems for Infinitary Forcing.
Academic Honors: Woodrow Wilson Fellow
National Science Foundation Fellow
Prize Teaching Fellowship (Yale University)
Phi Beta Kappa
Professional Organization and Credentials:
Fellow, Society of Actuaries (1976--)
Chartered Risk Enterprise Analyst (CERA) (2009--)
Vice President, Education & Examination (2007–08)
Vice President, Pensions (2006–07)
Board of Governors (1997–2000); Operations Committee (1997–2000)
Pension Section Council (1991-94), Vice-Chair (1992-93), Chair (1993–94)
FAS 106 Task Force (1993-99), Co-chair (1993–99)
Pension Finance Task Force (jointly sponsored with the Am. Academy of Actuaries) (2002–11), Chair (2002–04)
Discipline Committee (2000–05)
Retirement Practice Advancement Committee (1992–2004), Chair (1997–2000)
Non-Mortality Decrement Task Force (2000–04)
Jointly Administered Examinations for Enrollment of Actuaries Committee (1978–79)
Part 4 Examination Committee (1979–80)
Fellow, Conference of Consulting Actuaries (1985--)
Intersector Committee (1992–94)
Member, American Academy of Actuaries (1979--)
Vice President, Pensions (2009-11)
Board of Directors (2003–2006)
Pension Practice Council (1993–94, 1997–2011), Vice Chair (2000–03, 2005–09), Chair (2009-11)
Pension Committee (1994–2010)
Multiemployer Plans Committee (2021--)
Defined Benefit Revitalization Task Force (2003–04)
Washington Forum Planning Committee (2002)
Strategic Planning Task Force (1997–98)
Tax Reform Work Group (2006–09)
Executive Committee (2009-11)
Personnel and Compensation Committee (2009-11)
Recipient Jarvis Farley Award for lifetime service to the profession (2013)
Fellow, American Society of Pension Professionals and Actuaries (Member since 1996; Fellow 2014--)
Joint Discipline Council of US Actuarial Profession
Member of pool of potential members for discipline hearings and appeal panels (2013--17)
Discipline panel member (2013)
Member Funding Reform Advisory Task Force (2006-2008)
Member, National Academy of Social Insurance (2009--)
Member, State of New Jersey Pension and Health Benefits Commission (2014-2017)
American Benefits Council (formerly known as Association of Private Pension and Welfare Plans)
Retirement Savings Committee (1991-1997)
Retirement and Investment Policy Committee (1999–2011)
Retirement Income Task Force (1997–2011)
ERISA Industry Committee
Pension Funding Task Force (2004–06)
Retirement Security Committee (2003–11)
Board of Delegates (2008–11)
Enrolled Actuary (1979-)
Chartered Life Underwriter (1977-)
Actuarial Standards Board General Committee (2002–04)
Employment:
Ethan E. Kra Actuarial Services, LLC, 2011—
Litigation support and expert witness; strategic advice with respect to multiemployer plan liabilities; evaluation of liabilities and assets of benefit programs in mergers and acquisitions; analysis of financing strategies for executive and long term benefit obligations; consulting with respect to employee benefits in captive insurance companies; advice to executives on benefit elections; valuation of benefits in divorce.
Mercer, 1977--2011
1994-2011: Chief Actuary-Retirement, with responsibilities in the areas of design and funding of pension and group insurance benefits, structuring and funding of non-qualified pension benefits years and the proper accounting for expense of employee benefits.
Internal positions included:
- Chair, Actuarial Resource Network
- Chair, New York Region Professional Standards Committee
- Member, Global Retirement Professional Affairs Committee
Principal (1984-1989); Managing Director (1989--2011); designation subsequently changed from Managing Director to Senior Partner.
Prudential Insurance Company of America, 1973-77.
Actuarial program, including assignments in long and short term disability insurance (3/76–4/77); group pensions (8/74–2/76); group insurance systems and aviation reinsurance.
Yale University, 1971-73.
Prize Teaching Fellow, 1972-73
Teaching Fellow, 1971-72
Speeches and Lectures:
"M&A Transactions: Employee Benefit Traps for the Unwary", panelist on a webinar sponsored by the ABA Joint Committee on Employee Benefits.
"Professionalism in Theory and Practice", panelist at the 2017 Conference of Consulting Actuaries Annual Meeting.
"The Actuary as an Expert Witness", instructor on ASPPA College of Pension Actuaries webinar.
"Determination Letters – A New Era", panelist at the 2016 Enrolled Actuaries Meeting.
"Ethics in Action", panelist at the 2014 Conference of Consulting Actuaries Annual Meeting.
"Professionalism: Ethics", speaker on audiocast of the Conference of Consulting Actuaries.
"The Consulting Actuary as Expert Witness", instructor at Conference of Consulting Actuaries Seminar.
"Unwelcome Media Attention: Sensationalism or Substance?", panelist at the 2012 Conference of Consulting
Actuaries Annual Meeting.
"Growing Older, Working Longer: Legal and Actuarial Issues of Phased Retirement", panelist on Bloomberg BNA
Webinar.
"Potential Approaches for Making Defined Benefit Plans More Appealing", speaker at the 2012 ABA Joint Committee
on Employee Benefits, Treasury/IRS Technical Session.
"Rules governing Employee Benefits: What is Working & What Can Be Done to Improve the System? Defined Benefit
Plan Focus (PBGC Rules, Funding Rules, Hybrid Plan Rules)", speaker at the 2012 Joint Committee on Employee
Benefits, ABA, AICPA, ACEBC and the Section of International Law Employment Committee Government Invitational.
"Ethics", panelist at 2012 Enrolled Actuaries Meeting.
"Late Breaking Developments", panelist at 2011 Conference of Consulting Actuaries Annual Meeting.
"2011 Pension Symposium – A Call to Action", panelist at symposium.
"Late Breaking Developments", panelist at 2011 Enrolled Actuaries Meeting.
"Late Breaking Developments", panelist at 2010 Conference of Consulting Actuaries Annual Meeting.
"PPA – Where are We Now?", panelist at the 2010 Enrolled Actuaries Meeting.
"Late Breaking Developments", panelist at 2009 Conference of Consulting Actuaries Annual Meeting.
"Measuring Public Pension Liabilities – The Contrasting Views Discussion", panelist at 2009 Society of
Actuaries Public Pension Finance Symposium.
"Annual Check-up and Late Breaking Developments", panelist at 2009 Enrolled Actuaries Meeting.
"Funding Policy: Beyond Minimum", panelist at 2009 Enrolled Actuaries Meeting.
"PPA - Practical Plan Application", panelist at the 2008 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", panelist at the 2008 Conference of Consulting Actuaries Annual Meeting.
"Cash Balance Plan Litigation – What’s Been Settled & What’s Up in the Air", panelist at the
ERISA Fiduciary ExecuSummit.
"Variable Annuity Plans", panelist at the ASPPA Advanced Actuarial Conference.
"The Future of the Defined Benefit System: Are Defined Benefit Plans an Endangered Species", panelist at
the ASPPA Advanced Actuarial Conference.
"PPA 3 – So Close and Yet So Far", panelist at the CCA/SOA 2008 Employee Benefits Spring Meeting.
"Late Breaking Developments", panelist at the CCA/SOA 2008 Employee Benefits Spring Meeting.
"Pension Volatility", panelist at General Session at 2008 Enrolled Actuaries Meeting.
"PPA: Benefit Restrictions", panelist before Employee Benefits Committee, Association of the Bar of the City of New York "Late Breaking Developments", panelist at the 2007 Conference of Consulting Actuaries Annual Meeting.
"Financial Economics Part 2: Making it Real", moderator at the jointly sponsored SOA/CCA Employee Benefits Spring Meeting.
"Financial Economics Part 1: Learning the Ropes" panelist and moderator at the jointly sponsored SOA/CCA
Employee Benefits Spring Meeting.
"Pension Symposium: The Future is Here – So What Does That Mean?", panelist at the 2007 Enrolled Actuaries
Meeting.
"Late Breaking Developments", panelist at the 2007 Enrolled Actuaries Meeting.
"General Session 1: PPA Pension Funding Rules", panelist at the 2007 Enrolled Actuaries Meeting.
"Pension Reform: What You Need to Know and What You Need to Do", panelist on Corporate Treasurers
Council webcast.
"Late Breaking Developments", panelist at the 2006 Conference of Consulting Actuaries Annual Meeting.
"Pension Funds in Crisis – Next Generation Plan Design: What Will It Look Like for Generation X and Y?",
panelist at Strategic Research Institute Conference.
"Pension Reform: What You Need to Know and What You Need to Do", panelist at the Association of Financial Professionals Annual Conference.
"Are Defined Benefit Plans an Endangered Species?, panelist at OPERS 5th Annual Investment Forum.
"Pension Accounting Reform & the Future of Defined Benefit Plans – Did the Markets, the Accounting or the
Funding Rules Cause the Pension Crisis?", panelist at Strategic Research Institute Conference.
"General Session 1 – Pension Funding Reform", panelist at the 2006 Enrolled Actuaries Meeting.
"Late Breaking Developments", panelist at the 2005 Conference of Consulting Actuaries Annual Meeting.
"Addressing the Financial Risks from Retirement Systems Seminar: Changing Our Focus: Consulting about Risk",
panelist at the 2005 Society of Actuaries Spring Meeting.
"2005 Pension Symposium – Pension Funding Reform", speaker at the symposium co-sponsored by the American
Academy of Actuaries, the American Society of Pension Professionals & Actuaries and the Society of Actuaries.
"Practicing Professionalism", panelist at the 2005 Enrolled Actuaries Meeting.
"Education 2005: Update from the Pension Perspective", panelist at the 2004 Society of Actuaries Annual
Meeting.
"Pension Funding Proposals", panelist at the 2004 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", panelist at the 2004 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", panelist at the 2004 Society of Actuaries Annual Spring Meeting.
"The Great Unknown: Q & N/A’s", panelist at the 2004 Enrolled Actuaries Meeting.
"Late Breaking Developments", panelist at the 2003 Conference of Consulting Actuaries Annual Meeting.
"The Great Controversy Symposium: Employer Perspective (Part 1)", moderator and panelist at the SOA
Symposium, "The Great Controversy: Current Pension Actuarial Practice in Light of Financial Economics".
"Late Breaking Developments", panelist at the 2003 Society of Actuaries Annual Spring Meeting.
"Rulings and Regulations Update", panelist at the 2003 Enrolled Actuaries Meeting.
"Q and N/A", panelist at the 2002 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", panelist at the 2002 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", panelist at the 2002 Society of Actuaries Annual Meeting.
"Does the Syllabus Prepare Us for the Jobs of the Future?", panelist at the 2002 Society of Actuaries
Annual Meeting.
"Rulings and Regulations Update", panelist at the 2002 Society of Actuaries Annual Spring Meeting.
"New Mortality Tables on Pension Plans", panelist at the 2002 Enrolled Actuaries Meeting.
"Rulings and Regulations Update", panelist at the 2002 Enrolled Actuaries Meeting.
"Is That Your Final Answer?", panelist at the 2001 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments – Wass Up!", panelist at the 2001 Conference of Consulting Actuaries Annual
Meeting.
"Does ERISA Bias Lead to Equity Investment?", panelist at the Society of Actuaries 2001 Annual Spring Meeting.
"Late Breaking Developments Part 2: Court Cases", moderator at the Society of Actuaries 2001 Annual Spring
Meeting "Effective Use of Pension Surplus", panelist at the 2001 Enrolled Actuaries Meeting.
"Funding Retiree Welfare Benefits", panelist at the 2001 Enrolled Actuaries Meeting.
"Rulings and Regulation Update", panelist at the 2001 Enrolled Actuaries Meeting.
"Late Breaking Developments", panelist at the Conference of Consulting Actuaries 2000 Annual Meeting.
"Déjà vu All Over Again – Q & N/A’s", panelist at the Conference of Consulting Actuaries 2000 Annual
Meeting.
"Financing Voluntary Nonqualified Deferred Compensation Plans", presenter at Financial Executives Institute
National teleconference.
"Late Breaking Developments and Rulings", panelist at the Society of Actuaries 2000 Annual Spring Meeting.
"Discussion of IRS Gray Book and PBGC Blue Book", panelist at 2000 Enrolled Actuaries Meeting.
"Rulings and Regulations Update", panelist at 2000 Enrolled Actuaries Meeting.
"Q & NA’s – Gray Areas", panelist at 2000 Enrolled Actuaries Meeting.
"Reopening the Great Debate: ERISA Funding", panelist at the Society of Actuaries 1999 Annual Meeting.
"Dial 10-10-GATT for Pension Plan Mortality", panelist at the Society of Actuaries 1999 Annual Meeting.
"Q & NA’s", panelist at the Conference of Consulting Actuaries 1999 Annual Meeting.
"Late Breaking Developments", panelist at the Conference of Consulting Actuaries 1999 Annual Meeting.
"Overview of Deferred Compensation Plans", panelist at 1999 Non-Qualified Executive Retirement Programs Conference sponsored by International Business Communications.
"Pension Rulings and Regulations Update", panelist at the Society of Actuaries 1999 Annual Spring Meeting.
"Discussion of Gray Book Questions and Answers", panelist at 1999 Enrolled Actuaries Meeting.
"Rulings and Regulations Update", panelist at 1999 Enrolled Actuaries Meeting.
"Tales of Terror – Ethics, Actuaries, the ABCD and the Law", speaker at the Conference of Consulting Actuaries 1998 Annual Meeting.
"Pension Rulings and Regulations Update", panelist at the Society of Actuaries 1998 Annual Meeting.
"Technical Concerns: Late-Breaking Pension Developments", panelist at the Society of Actuaries 1998 Annual Spring Meeting.
"Discussion of Gray Book Questions and Answers", panelist at 1998 Enrolled Actuaries Meeting.
"Postretirement Welfare Benefits", panelist at 1998 Enrolled Actuaries Meeting.
"Exercising Professional Judgment – An Exercise in Futility", panelist of General Session #1 of the 1998 Enrolled Actuaries Meeting.
"Questions and Answers with the Experts", panelist at Conference of Consulting Actuaries 1997 Annual Meeting.
"So what’s New?—Late Breaking Developments", panelist at Conference of Consulting Actuaries 1997 Annual Meeting.
"Financing Executive Deferred Compensation with Life Insurance—Does It Make Economic Sense When the Insurance Company Doesn’t Run the Numbers?", panelist at the American Bar Association’s 1997 Annual Meeting.
"Split Dollar Life Insurance – The True Economics (Pre TAM/PLR)", panelist at the American Bar Association’s 1997 Annual Meeting.
"Trends & Issues in Non-Qualified Pension Plans", speaker at the Financial Executives Institute sponsored by the Committee on Investment of Employee Benefit Assets.
"Pension Simplification – Defined Benefit Issues", panelist at the Society of Actuaries 1997 Annual Spring Meeting.
"Approaching the Decision Making Process: How to Compare the Alternatives", panelist at 1997 Non-Qualified Executive Retirement Programs Conference sponsored by International Business Communications.
"Employee Benefits in Captives", panelist at 1997 Captives Insurance Operations Conference.
"Post-Retirement Welfare Benefits", panelist at 1997 Enrolled Actuaries Meeting.
"Exercising Professional Judgment – An Exercise in Futility?", panelist at 1997 Enrolled Actuaries Meeting.
"Gray Book Questions and Answers", speaker at 1997 Enrolled Actuaries Meeting.
"Small Business Job Protection Act of 1996 (Pension Simplification???)", panelist of General Session #1 at 1997 Enrolled Actuaries Meeting.
"Basics of Funding Retiree Medical", panelist at Conference of Consulting Actuaries 1996 Annual Meeting.
"Plan Qualification/Registration Issues for Multinational Sponsors", moderator and panelist at the Society of Actuaries 1996 Spring Meeting.
"SFAS 106/112 for the ’Know it All’", co-chair and speaker at Society of Actuaries May 1996 seminar.
"Employee Benefit in Captives" speaker at 1996 Captive Insurance Operations Conference sponsored by the Hartford Institute on Insurance Taxation.
"Non-Qualified Executive Compensation" chair and moderator for Center for Business Intelligence seminar; spoke on "Integrating Non-qualified Plan Objectives to Attract & Retain Key Employees" and "Funding and Securing Non-Qualified Supplemental Executive Benefit Programs".
"Gray Book Questions and Answers", speaker at 1996 Enrolled Actuaries Meeting.
"Pick your iq", speaker at 1996 Enrolled Actuaries Meeting.
"415 Limitations After GATT - Revenue Ruling 95-29" speaker at 1996 Enrolled Actuaries Meeting.
"How to Calculate Federal Insurance Contributions Act Tax on Supplemental Executive Retirement Plans", moderator and speaker at the Society of Actuaries 1995 Spring Meeting.
"Employee Benefits and U.S. Captives", speaker at the 33rd RIMS Annual Conference.
"Employee Benefits in Captives" speaker at Tenth Anniversary Captive Insurance Operations Conference.
"Pick Your i", speaker at 1995 Enrolled Actuaries Meeting.
"Pension Aspects of GATT", speaker at the Employee Benefits Group Inc.
"Financing Corporate Liabilities", speaker at Benefit and Financial Strategies after OBRA, seminars sponsored by CIGNA.
"Why Aren’t More Captives Writing Employee Benefit Coverage?", speaker at 21st Annual Captive Insurance Companies Association, Inc. Conference.
"Post-Retirement Welfare Benefits", speaker at 1994 Enrolled Actuaries meeting.
"Employee Benefits", speaker at 1994 Conference on Offshore Captive Insurance Operations sponsored by the Center for Tax Education and Research.
"Employee Benefits in a Captive Insurance Company?", speaker at joint Mercer/Marsh & McLennan client seminars.
"Retirement Programs for Law Firm Partners", speaker, Symposium on Employee Benefits.
"FAS 106 Technical Issues", speaker and co-chair at Society of Actuaries Seminar.
"FAS 106 Consulting Issues", speaker and co-chair at Society of Actuaries Seminar.
"Post Retirement Welfare Benefits - Funding", panelist at 1993 Enrolled Actuaries Meeting.
"Cash Balance Plans" moderator at Society of Actuaries Seminars.
"FAS 106 Strategies and the Impact on Executive Compensation", speech at Healthcare Issues Confronting Corporate America, Client Forum sponsored by Chase Manhattan Bank.
"Funding and Financing Retiree Health: Who Should Pay and How?", speech at Post-Retirement Health Care Benefits sponsored by Institute for International Research.
"Post Retirement Health Benefit Funding", moderator and speaker at the Society of Actuaries 1992 Spring Meeting.
"Post-Employment Welfare Benefits - Funding", moderator and speaker at 1992 Enrolled Actuaries Meeting.
"Permitted Disparity", presentation to Practising Law Institute.
"Funding & Insured Funding Vehicles for Retiree Health", speech at The First Annual Pension and Employee Benefits Conference sponsored by Pensions and Investments.
"Funding and Financing Retiree Medical Benefits: Cost Effective Strategies", speech at Post-Retirement Health Care Benefits seminar sponsored by Institute for International Research.
"Audience Dialogue with the IRS", moderator at the Society of Actuaries 1991 Spring Meeting.
"Message from the IRS", moderator at the Society of Actuaries 1997 Spring Meeting.
"Funding Alternatives for Post-Employment Welfare Benefits", speeches at Post Retirement Health Care seminars sponsored by Fidelity Investments Institutional Services.
"Funding Alternatives for Post Employment Benefits", speaker and moderator at 1991 Enrolled Actuaries Meeting.
"Integrating Retirement Plans into Estate Planning", speech to Tax & Estate Planning Council of Nassau County.
"Post-Retirement Medical Benefits: A Look at FASB Requirements and New Strategies for Controlling Costs", speaker at Mercer seminars.
"Post-Retirement Medical Benefits vs. Pension Benefits: Contrast in Asset/Liability Issues", speech at Asset Liability Management for Pension Funds sponsored by the Institute for International Research.
"What’s New in Retiree Medical Funding Vehicles", speech at Post Retirement Medical seminar sponsored by Institute for International Research.
"Mergers and Acquisitions", speech to the New York County Lawyers Association.
"Mergers and Acquisitions, Employee Benefit Issues", speech to New York Metro Area Chapter - ISCEBS.
"The Funding and Financing of Retiree Medical Benefits", speech at Benefits News Analysis seminar on Managing Post-Retirement Medical Benefits.
"Applications for Post Retirement Medical Obligations", speech at Morgan Stanley seminar on ESOP Strategies and Implementation Issues.
"Pre-funding vs. Pay-as-you-go: Viable & Innovative Financing Options", speech at Institute for International Research seminar on Designing & Funding Cost-effective Employee Benefit Plans.
"Changing Perspectives Which Motivate Asset - Liability Management: What Are the True Liabilities and How Do They Affect Matching?", speech at the second Annual Meeting on Asset/ Liability Management for Pension Funds sponsored by the Institute for International Research.
"Funding Executive Benefits", discussion leader for the Financial Executives Institute Financial Policy Peer Group Series.
"Highly Compensated Employees... Controlled Groups... Lines of Business...Aggregation Techniques", workshop speaker at Section 89 seminar sponsored by William M. Mercer, Inc.
"Omnibus Reconciliation Act of 1987 - Effects on Employee Benefit Plans", speech at William M. Mercer, Inc. seminar.
"Managing Future Liabilities – Investment Strategies for Funding Retiree Health Care Benefits", speech at first Annual Symposium on Funding Post-employment Health Care Benefits sponsored by the Institute for International Research.
"Actuarial Considerations for Self-funded Benefit Plans", panel seminar speaker at New York State Public Sector Coalition on Health Benefits Annual Conference.
"The Actuary and Post-retirement Welfare Benefits", speech to Actuaries Club of New York.
"The Effects of Tax Reform on Welfare Plans", lecture at 1987 Accounting Conference sponsored by the Foundation for Accounting.
"Coping with COBRA", speech to the Cultural Institutions Personnel Group.
"Defined Contribution Plans - Impact of 1986 Tax Reform Act", panel speaker at Mercer-Meidinger seminar.
"Tax Reform Legislation - Whither Goest Thou?", panel speaker at annual meeting of Conference of Actuaries in Public Practice.
"An Advanced Course in Employee Benefits", course leader/teacher for American Management Association.
"Select and Ultimate Financial Assumptions in Pension Plan Valuations", workshop chairperson at the Society of Actuaries 1985 Annual meeting.
"Coping with REACT Regulations", workshop panelist for the American Pension Conference.
"The Effect of the Treasury Tax Reform Proposals on Educational Institutions", speech to the Eastern Association of College and University Officers.
"Post Retirement Medical and Death Benefits", speech to American Management Association Annual Compensation/Employee Benefits Briefing.
"Using Insurance as a Capital Accumulation Device", course teacher for Practising Law Institute.
"Fundamentals of Employee Benefits", course leader/teacher for American Management Association.
"Retirement Equity Act", speech to New York Personnel Management Association.
"Post-retirement Medical and Death Benefits: The Unrecognized Liability", speaker at Mercer-Meidinger seminar.
"Funding Vehicles for Pension Plans", workshop chairperson at the Society of Actuaries 1983 Spring Meeting.
"Hidden Pension Liabilities in an Acquisition", speaker at Mercer-Meidinger seminar.
"New Challenges and Opportunities for Welfare Plans", panelist at Mercer workshop.
"Opting out of Social Security", speaker at Mercer sponsored seminar for hospital personnel executives.
"Executive Benefits Funded through Life Insurance", speech at Mercer sponsored seminar for hospital personnel executives.
"Response to the Multiemployer Pension Plan Amendments Act of 1980", workshop chairperson at the Society of Actuaries 1981 Spring Meeting.
"Considerations in Selection of Actuarial Assumptions/Methods for Larger Plans", teacher at Enrolled Actuaries’ Annual Meeting.
"Plan Sponsor Responses To the "Age Discrimination in Employment Act" (ADEA) – Employee Benefits", workshop chairperson at the Society of Actuaries 1980 Spring Meeting.
"Coordination of Social Security with...", workshop co-chairperson at Society of Actuaries 1979 Annual Meeting.
Publications:
"A Proposal for Pension Funding Reform", The Future of Pension Plan Funding and Disclosure Monograph, July 2005, the Society of Actuaries, co-authored with Donald E. Fuerst.
"Durational (Select and Ultimate) Discount Rates for FAS 87 and 106 Valuations", The Pension Forum, December 2004, the Society of Actuaries, co-authored with Ron Iverson, Heidi Rackley and Steve Alpert.
"Late Breaking Developments", transcript, 2004 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", transcript, 2003 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", transcript, 2002 Conference of Consulting Actuaries Annual Meeting.
"Q & N/A", transcript, 2002 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", transcript, 2002 Conference of Consulting Actuaries Annual Meeting.
"New Mortality Tables for Pension Plans", transcript, 2002 Enrolled Actuaries Meeting.
"Rulings and Regulations Update", transcript, 2002 Enrolled Actuaries Meeting.
"Is That Your Final Answer?", transcript, 2001 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments - Wass Up!", transcript, 2001 Conference of Consulting Actuaries Annual Meeting.
"Déjà vu All Over Again – Q & N/A!", transcript, 2000 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", transcript, 2000 Conference of Consulting Actuaries Annual Meeting.
"Q & N/A", transcript, 1999 Conference of Consulting Actuaries Annual Meeting.
"Late Breaking Developments", transcript, 1999 Conference of Consulting Actuaries Annual Meeting.
"So What’s New? Late Breaking Developments", transcript, 1997 Conference of Consulting Actuaries Annual Meeting.
"Post-Retirement Welfare Benefits", transcript, 1997 Enrolled Actuaries Meeting.
"Exercising Professional Judgment—An Exercise in Futility?", transcript, 1997 Enrolled Actuaries Meeting.
"Small Business Job Protection Act of 1996 (Pension Simplification???)", transcript, 1997 Enrolled Actuaries Meeting.
"Basics of Funding Retiree Medical Funding", transcript, 1996 Conference of Consulting Actuaries Meeting.
"Pick your iq", transcript, 1996 Enrolled Actuaries Meeting.
"415 Limitations After GATT—Revenue Ruling 95-29" transcript, 1996 Enrolled Actuaries Meeting.
"Pick Your i", transcript, 1995 Enrolled Actuaries Meeting.
"New Rules for Underfunded Pension Plans, The Retirement Protection Act of 1994", a William M. Mercer, Inc. commentary, co-author.
"Post-Retirement Welfare Benefits", Transcript, 1994 Enrolled Actuaries Meeting.
"Post-Retirement Welfare Benefits - Funding", Transcript, 1993 Enrolled Actuaries Meeting.
"Employee Benefits in a Captive Insurance Company?", Mercer Bulletin, July, 1993.
"Decisions - FAS 106", Mercer Bulletin, September 1992.
"Postretirement Health Benefits Funding", Record of the Society of Actuaries 1992, Vol. 18, No. 1A. "Post-Retirement Health Benefit Funding", Transcript, 1992 Enrolled Actuaries Meeting.
"Retiree Medical Benefits: Making the Fund or Finance Decision", co-author with William A. Bader, The Journal of Corporate Accounting and Finance, Spring 1992.
"Audience Dialogue with the IRS", Record of the Society of Actuaries 1991, Vol. 17, No. 3.
"Message from the IRS", Record of the Society of Actuaries 1991, Vol. 17, No. 3.
"Funding Alternatives for Post Employment Benefits", Transcript, 1991 Enrolled Actuaries Meeting.
"New Directions in Retirement Planning," a William M. Mercer, Inc. series of commentaries, co-author.
"Miscellaneous 401(a)(4) and Related Issues; a Discussion of Various Issues", in Complying With the New Nondiscrimination and Minimum Coverage Regulations, Practising Law Institute, 1991.
"Funding and Financing Retiree Medical Benefits", Mercer Bulletin, September 1991.
"Retiree Health Benefits in the 1990’s", a William M. Mercer, Inc. commentary, co-author.
"Permitted Disparity" in Complying With the New Nondiscrimination and Minimum Coverage Regulations, Practising Law Institute, 1991.
"Secular Trusts and Annuities - Securing Executive Benefits After Tax Reform", a William M. Mercer, Inc. commentary, co-author.
"Omnibus Budget Reconciliation Act of 1987: What it Means to Pensions and Employee Benefits", a William M. Mercer, Inc. commentary, co-author.
"Tax Reform: What It Will Mean to Benefits and Compensation - A Mercer-Meidinger Commentary", co-author.
"Using Insurance as a Capital Accumulation Device", in Executive Compensation, Practising Law Institute.
"How to Protect Yourself Against Medical Insurance Gaps", Bottom Line Personnel.
"How to Identify Gaps In Life and Disability Insurance", Bottom Line Personnel.
Internal Mercer Communiqués - author/co-author of the following:
"Credit recordkeeping and document retention for US actuarial professional continuing education requirements", co-authored with Jess McGrath.
"US actuarial professional continuing education requirements", co-authored with Aquil Ahmed, Carol Gramer, and Shelly Raad.
"Retirement Studio conversion standards", co-authored with Ron Iverson.
"FAS 158 and Multiemployer Plans", co-authored with James Dexter.
"Computation of Actuarial Value of Assets: Corridor Limit Application", co-authored with Carol Gramer.
"Selecting Cross-Border Accounting Assumptions", co-authored with Bruce Cadenhead, Wendy McFee and Phil Turner.
"Retiree medical Pre-funding in 401(h) accounts and VEBAs", co-authored with Heidi Rackley, Judy Bauserman, Barbara McGeoch, Scott Tucker and Derek Guyton.
"International Accounting Changes Target Multiemployer Plans", co-authored with James Dexter.
"Tax Effects of the New Medicare Prescription Drug Subsidy", co-authored with Fran Bruno and Mark Hamelburg.
"Employee Benefits in a Captive Insurance Company", co authored with Rich Fuerstenberg, Mark Hamelburg and Henry Saveth.
"DOL Benefits-in-a-Captive Ruling Imminent" co-authored with Henry Saveth, and Mark Hamelburg.
"Peer Review of Cross-Border Actuarial Work", co-authored with Bruce Cadenhead.
"Professional Standard – Signing and Peer Reviewing Actuarial Reports", co-authored with Derek Guyton.
"Guidelines for Selecting Certain Assumptions", co-authored with Paul Zeisler and Bruce Cadenhead.
"Spin-off Assumptions", co-authored with Bruce Cadenhead.
"Pension Valuation Checklist for Multiemployer Plans: Updated to Reflect Changes Included in the Economic Growth and Tax Relief Reconciliation Act of 2001", co-authored with Carol Gramer.
"Reorganization Status for Multiemployer Plans", co-authored with Carol Gramer.
"Aggregate Entry Age Normal Funding Method Violates IRS Reasonable Funding Regulations".
"Section 414(k) Plans – Actuarial Issues", co-authored with Ron Iverson.
"Captive Insurance Companies and Employee Benefits", co-authored with Henry Saveth.
"Select and Ultimate Discount Rates for FAS 87 & 106 Valuations", co-authored with Ron Iverson and Heidi Dexter.
"Tax Gross Up Calculations for Executive Benefits", co-authored with Frank Burianek, Gary Thomas.
"Professional Standard – Signing/Peer Reviewing Actuarial Reports".
"Mergers and Acquisitions", co-authored with Bert Bernier, Edgar Friedman, Kevin Minor and Scott Tucker.
"Automatic approval for change in funding method for plans with negative unfunded liability".
"E-54—International Accounting Standards", co-authored with Ron Iverson, Wendy McFee, Larry Bader and Frank Todisco.
"Pension Valuation Checklist for Multiemployer Plans", co-authored with Carol Gramer.
"Change in SFAS 87/106 Measurement Date", co-authored with Kevin Minor and Bob Behar.
"1996 Schedule B", co-authored with Bruce Cadenhead and Ed Greene.
"Consulting Issues Relating to Repeal of IRC Section 415(e)", co-authored with Carol Gramer.
"PBGC Variable Premium Calculations", co-authored with Bob Behar and Steven Gagel.
"Document Retention".
"Plan Spinoffs".
"FAS 87 & 106 Discount Rates".
"Multiple Employer Plans: Do I have one and what do I do now?", co-authored with Joy Theobald.
"Technical Actuarial Questions on Bulletin Board".
"Peer Review for Actuarial Reports".
"Continuing Education for Actuaries".
"Negative Unfunded Accrued Liabilities", co-authored with David Jarrett.
"Separate Line of Business".
"Testimony on 401(a)(4) Regulation Package".
"Schedule B - Deficit Reduction Contribution".
"Required Distributions under Section 401(a)(9) - Qualified Plans".
"Business Combination Accounting".
"Retroactively Changing the Amortization Period for Gains and Losses Recognized as of 1/1/88".
"Meeting With IRS".
"Meeting With IRS".
"U.S. Controlled Group Benefit Issue for Foreign Parent Companies".
"Meeting With IRS".
"Revenue Notice 89-70 Warning on Early Retirement Using 1/15, 1/30".
"Calculating Benefits for Employees Who Attain age 70½".
"Taxation of Long Term Care Insurance".
"Bank Ownership of Individual Policies".
"Proposed Section 89 and 125 Regulations".
"Required Distributions from Qualified Plans: One Year Deferral of Effective Date".
"Determination of FAS 87 Pension Expense for Secular Trusts".
"Analysis of Social Security Integration Requirements".
"Integration under Tax Reform ’86 - A White Paper".
"Market Crash of October 19, 1987".
"DOL Guidelines for Benefit Plans under ADEA", co-authored with Solomon Weinberger.
Quoted frequently by New York Times, Wall Street Journal, Business Week, Newsweek, Time, Fortune, etc.