Area Actuary, Internal Revenue Service
Mr. Heberle has practiced in the employee benefits field for over 25 years, with large and small actuarial consulting firms, and for the past 15 years has been a Field Actuary with the Internal Revenue Service. He has served as Field Actuary for the former Atlanta Key District, and currently serves as Field Actuary for the Mid Atlantic Area. Mr. Heberle is assigned to the Cleveland office of the Internal Revenue Service.
While in the private sector, he participated in numerous professional outreach activities, and worked on a broad spectrum of employee benefit plans for actuarial consulting firms in Ohio & the Carolinas. He attained the designation of Certified Pension Consultant, and was a Member of the American Society of Pension Actuaries, and a Member of the American Academy of Actuaries. In 1990, he was enrolled as an actuary under the Employee Retirement Income Security Act (ERISA).
Mr. Heberle attended Duquesne University in Pittsburgh, graduating in 1981 with a Bachelor of Science degree in Business Finance. In 1994, Mr. Heberle received a Master of Science Degree in Risk Management & Insurance from the Georgia State University in Atlanta.
As Field Actuary for the Mid Atlantic Area, Mr. Heberle is responsible for analyzing unusually difficult and extremely complex problems regarding the tax liability under the Internal Revenue Code involving pension, annuity, profit sharing and stock bonus plans & trusts, as well as other funded employee benefit arrangements. He prepares actuarial determinations for use by various TE/GE employees, other business unit employees, taxpayers, and their representatives, and conducts or participates in conferences with taxpayers, their representatives and professional consultants. He assists the IRS Appeals function and the Office of Chief Counsel in litigation and in negotiation of settlements, and appears as an expert witness as needed. In 2004, he was appointed by U.S. Treasury Secretary John Snow to serve on the Joint Board for the Enrollment of Actuaries.