I have 35 years of experience and specialize in the field of actuarial work with specific knowledge in the areas of group annuities, Guaranteed Investment Contracts (GIC) and funding agreements. I have published on such topics as terminal funding, 30-year treasuries and DB plans, and reversion taxes. I have testified on PBGC rates for bankruptcies, PBGC rates for insurer rates and PBGC rates for valuing benefits in a segment closing.