Judith A. Kermans FCA MAAA EA

President, Gabriel Roeder Smith & Company

Contact Information
Gabriel Roeder Smith & Company
4220 North Territorial Rd. E
Ann Arbor, MI 48105
United States
Phone: 248-799-9000 Ext 1125
Fax: 248-799-9020
Email: Judy.Kermans@grsconsulting.com
Judith Kermans is the President of Gabriel, Roeder, Smith & Company. As the President, Judith has overall responsibility for consulting operations, personnel, and client satisfaction. As a consultant, Judy provides solutions and guidance related to the funding and benefits goals of public employee retirement systems and plan sponsors. Judith has over 26 years of actuarial and benefits consulting experience. During her career, she has served many state and local public sector clients in Arkansas, Colorado, Indiana, Michigan, Missouri, New Hampshire and Virginia. In particular, Judith has significant experience with teacher retirement systems, and city and county plans across the country. Her expertise with defined benefit retirement systems includes hybrid arrangements, Deferred Retirement Option Plans (DROP), benefit tier design, projection studies, and early retirement windows. Judith is a speaker at national and local conferences, such as the National Conference on Teacher Retirement (NCTR), the Southern Council on Teacher Retirement (SCTR) and the Michigan Association of Public Employees Retirement System (MAPERS). Her presentations have covered topics such as the GASB accounting standards, the impact of defined benefit to defined contribution conversions, and early retirement windows. She has also written articles for local conference newsletters and co-authored an article about Deferred Retirement Option Plans (DROPs) for Plan Sponsor Magazine. Judith is an Enrolled Actuary, a Fellow of the Conference of Consulting Actuaries and a Member of the American Academy of Actuaries. Judith has served on the CCA board and is currently a member of the CCA webinar committee
CCA Member Since 2005
Government DB/DC Retiree Benefits
Webinar Committee
Annual Meeting Registration Task Force
Board of Directors
Budget and Finance Committee
Continuing Education Committee
Continuing Education Innovation Task Force
Council of Committees
Education Scan Committee
Engagement & Volunteerism Committee
Enrolled Actuaries Conference Program Committee
Exam Prep Task Force
Joint Program Committee for the Enrolled Actuaries Meeting
Professionalism Committee
Strategic Planning Committee
Welcome Committee for New Members

Emerging Trends in Retirement Plan Programs Emerging Trends in Retirement Plan Programs Webinar (February 14, 2024)

How Inflation Impacts Plan Design and Funding How Inflation Impacts Plan Design and Funding Webinar (March 08, 2023)

Assumed Rates of Return and Discount Rates in a Low-Yield Market Assumed Rates of Return and Discount Rates in a Low-Yield Market Webinar (February 23, 2022)

COVID-19 vs. PUB-2010 2021 Enrolled Actuaries Conference (May 05, 2021)

Public Plan Funding with Shrinking Government Revenues 2021 Enrolled Actuaries Conference (May 03, 2021)

Public Sector Plans and the New Normal Public Sector Plans and the New Normal Webinar (February 10, 2021)

Developing Discount Rates in Public Sector Pension Valuation Developing Discount Rates in Public Sector Pension Valuation Webinar (March 11, 2020)

Public Hybrid Plans 2018 Enrolled Actuaries Meeting (April 09, 2018)

Public Plan DB vs. DC Experiences and Efficiencies 2017 Enrolled Actuaries Meeting (April 04, 2017)

ASB Activities on Public Plans Issues 2016 Enrolled Actuaries Meeting (April 12, 2016)

Can They do That? Plan Design and Constitutional Issues 2013 Enrolled Actuaries Meeting (April 10, 2013)

Funding Methods for Governmental Plans 2011 Enrolled Actuaries Meeting (March 29, 2011)