• FSA Fellow, Society of Actuaries, 1967
  (Exam Committee, Program Committee)
• EA Enrolled Actuary: Joint Board of Enrollment of Actuaries 1974
• FCA Fellow, Conference of Actuaries in Public Practice
  (Board of Directors, Program Committee Chairman, Small Plans Committee, Continuing Education Committee)
• MAAA - Member, American Academy of Actuaries
• APA - Accredited Pension Administrator
  National Institute of Pension Administrators (NIPA)
  (Board of Directors & Annual Conference Program Director)
• Member - American Society of Pension Professionals & Actuaries (ASPPA), Western Pension Conference; International Association o Actuaries; Los Angeles Actuarial Club (Program Committee)
• CFP - Certified Financial Planner
• Licenses - FINRA: Registered Representative for Securities: Series 7 & 63 Life, Health & Annuity Insurance Agent
• Education
  • Rutgers University, B.A. Mathematics
    (Board member of Rutgers Southern California Club)

• 1967-1971 - Alexander & Alexander, Consulting Actuary, New York
• 1971-1975 - Alexander & Alexander, Head Actuary, Western Region
• 1975-1981 - Olanie, Hurst & Hemrich; Principal, Retirement Practice
• 1981-1983 - Howard Johnson, Consulting Actuary, Los Angeles
• 1983-1990 - The Morton Company, President
• 1990-2016 - The Kagan Company, President
• 2016-2018 - Consultant to The Kagan Company

• Actuarial
• Plan Design
• Employee Communications
• Plan Funding
• Plan Administration
• Retirement Plan Studies
• Pension Law Compliance
• 401(K) & Profit Sharing Plans
• Executive Benefits
• Expert Witness:
• Dispute Resolution
• Audits
• Marital dissolution calculations
• QDROs
• Loss of income
• Injury
• Disability
• Plan committee advisor

• 2016 to Present
  Sold The Kagan Company in August, 2016
  Since then I have served as Consultant to clients to assist them in the transition to the new firm & have completed the sale of 45 new plans for the firm.
  
  
• Consultant/Advisor/Expert Witness
  Provide retirement plan & actuarial support services to attorneys for litigation, mediation, dispute resolution, ERISA, family law, estate planning, taxation, loss of income, injury, disability, class action.
  
  
• Other Consulting Services
  • Retirement Plan audits & government compliance
  • Individual retirement plan counseling
  • Member or Advisor to Plan Sponsor Retirement Plan Committees & Boards
  • ERISA research
  • Retirement Plan advisor to Boards or committees of Investment, CPA, Insurance Brokerage, Management Consulting & Law Firms
  • Retirement Plan advisor to Boards or committees of Non-Profit & Government sponsored plans
  
  
• The Kagan Company
  1990 to 2016 - Woodland Hills & Palm Desert, CA
  President Responsible for managing all administration, financial, marketing, actuarial & consulting services of firm
Accomplishments:
• Built firm from 75 plans served in 1990 to 650 plans served in 2016
• Employed 3 other actuaries & 7 plan administrators, most of whom had long service with the firm
• Built large CPA & financial advisor referral group through effective marketing information & education sessions
• Firms signature service was creative plan design using actuarial analysis to best meet clients objectives in accordance with government regulations.
• Established excellent reputation for helping plan sponsors with correcting past compliance violations & IRS/DOL/PBGC audits to avoid huge penalties & litigation
• Worked with various ERISA & client attorneys on legal issues with clients plans, & served as expert witness for landscape company plan
• Provided research services on client plan issues working with ERISA attorney research firm.
• Implemented one of the first Cash Balance Pension Plans for large law firm; & expanded Cash Balance Pension Plan practice in early years of these type plans.
• Built successful second practice in Coachella Valley area
• Prepared new & amended plan documents & employee booklets as required for all clients
• Established efficient accounting, billing, HR & IT systems for firm


• The Morton Company
  1983 to 1990 - Woodland Hills, CA
  President Responsible for managing all actuarial & consulting services of firm. Accomplishments:
  • During those years, the firm grew from 400 plans to 1,400 plans served partly by acquisition & partly by internal growth
  • Leader of professional staff of 50, consisting of actuaries, administrators, document specialists, & consultants
  • Held training & education sessions for professional staff
  • Represented firm in industry meetings & seminars
  • Built significant relationships with clients, & their CPA, financial & legal advisors.
  • Supported various non-profit organizations with discounts on plan work
  
  
• Howard Johnson Company
  1981 to 1983
  Consulting Actuary, Los Angeles office Responsible for Client Servicing & New Business
  
  Accomplishments:
  
  • Firm was based in Seattle; integrated clients from prior Olanie, Hurst & Hemrich firm into company Los Angeles practice.
  • Clients were mostly mid-size to larger companies; converted defined benefit plans to 401k plans for several clients.
  • Established first 401k plan in large Las Vegas hotel & casino client;
  • Held marketing & training sessions for firms professional staff
  • Represented firm at industry meetings & seminars
  
  
• Olanie, Hurst & Hemrich
  1975 to 1981 - Los Angeles
  Principal, Retirement Practice Responsible for Client Servicing & Retirement Plan marketing
  Accomplishments
  
  • Integrated clients from prior Alexander & Alexander company into firms retirement plan practice
  • Clients were mostly mid-size to larger companies; provided personal hands on consulting, communication & actuarial services for their pension, profit sharing & 401k plans.
  • Developed skills & education in companys Group Benefits & Compensation Consulting practices
  • Educated in effective management consulting & communication styles developed by McKinsey Company from other Principals who came from that firm
  • Was the company leader in new business development for retirement plan practice, & developed additional cross practice new business for firm.
  
  
• Alexander & Alexander
  1971 to 1975 - Los Angeles
  Head Actuary, Western Region Responsible for managing all actuarial & consulting services of clients retirement plans in 11 western states
  Accomplishments
  
  • Clients were mostly mid-size to large companies in many industries; included Taft Hartley union plans
  • Presented actuarial & annual valuation reports to Companys pension plan committees & Board of Directors
  • Coordinated meetings & presentations with head of offices in 8 western cities
  • Managed professional staff of 4 other actuaries & 6 plan administrators
  • Doubled retirement plan income of companys western region in 4 years
  • Received management & leadership training from company resources
  • Represented firm in industry meetings & seminars
  
  
• Alexander & Alexander
  1967 to 1971
  Consulting Actuary, New York office responsible for client actuarial reports & servicing of their pension plans.
  Accomplishments
  
  • Prepared numerous actuarial reports & plan documents for client retirement plans
  • Prepared special study for Toronto client on Canadian Social Security system & comparison with U. S. Social Security system
  • Prepared special study for large Ohio tire company on retirement planning issues
  • Participated in weekly classes with chief IRS actuary
  • Assisted other senior actuaries with retirement plan projections & client meetings
  • Advised clients with union negotiations on pension plan benefits to resolve differences
  • Developed communication articles for company newsletter
  • Marketed company services to clients & prospects
  • Had many meetings with plan sponsor pension committees & Boards
  • Attended several national actuarial conferences
  • Transferred to Los Angeles in 1975 to be Head Actuary for Western Region

• Member of Society of Actuaries Exam Committee for Life Contingencies for two years
• Program Chairman of three national annual meetings of Conference of Actuaries in Public Practice in Boston, MA, Colorado Springs, CO & Wailea, HI
• Member of Advisory Committee of Conference of Actuaries in Public Practice to study merger with American Society of Pension Actuaries
• Appointed as fifth Board Director of National Institute of Pension Administrators in early years of organization; first Director representing Los Angeles area third party administration firms
• Program Chairman of two national annual meetings of National Institute of Pension Administrators in San Francisco CA & Orange County CA
• Served on several Ask the Expert panels for National Institute of Pension Administrators meetings
• Guest speaker to Long Island Estate Planning Council on Current Pension Plan Developments
• Guest speaker to Desert Estate Planning Council in four different years on Current Pension Plan Developments & Creative Pension Plan Design
• Guest speaker to California CPA Society on Creative Pension Plan Design
• Guest speaker to Los Angeles Financial Planning Association on Life Insurance Rules for Pension, Profit Sharing & 401k Plans
• Training sessions to about 15 CPA & Financial Advisor firms on Pension Plan rules & creative design
• Guest on radio shows about 10 times to answer & discuss retirement questions from callers to station
• Completed Dale Carnegie course on Effective Speaking & Influencing Audience
• Completed several comprehensive courses & seminars on Business Management
• Authored article on The New Era of 401k Plans in the Actuarial Digest magazine
• Member of Pension Advisory Committee of Jewish Federation of Los Angeles
• Guest Speaker at three annual retirement conference of AXA Advisors in Las Vegas

Lockheed, Northrup Corporation, Avery International, Union Bank, Beneficial Standard Insurance Company, U. S. Industries, Alaska Airlines, World Airlines, Pacific Southwest Airlines, Delta Trucking, U. S. Borax, Magna International, Santa Anita Companies, Six Flags Companies, General Signal, MGM Grand Hotel, Northwest Pipeline, Leslie Salt, Consolidated Electrical Distributors, Farmers Coffee, Bata Shoe & Whittaker Corporation.