Member Profile

I have retired as Chief Actuary of DCMA CIPR effective 31 October 2018. I have reestablished myself as an independent Consulting Actuary, DBA GAM Consulting Actuary, located in Roslyn Estates NY. I continue my focus on employee defined benefit pension plans. I took pride at DCMA in leadership and technical management of Actuarially focused department that reviews annual costs of DOD Government Contractors' Group Insurance, Group Medical and defined benefit pension programs, which includes quantifying cost impact of forward pricing or forecast valuation proposals. Position requires current working knowledge of Cost Accounting Standards ("CAS"), Federal Acquisition Regulations ("FAR") and recent legislative changes such as Pension Protection Act of 2006, MEDICARE D and the Affordable Care Act. I was DCMA agency Expert Witness in litigation related to the Segment Closing or defined benefit curtailment shortfall determination in support of the Department of Justice. These matters are of significant impact to Government funded defined benefit pension plans and involve proper measurement of liabilities equivalent to a standard plan termination. Key cases I was involved with were Westinghouse/CBS, General Motors and Lucent Technologies cease of DOD operations. My staff supported contracting personnel in cost negotiations; provides litigation support for agency cases in the US Court of Claims and drafts policy guidance on insurance and pension matters and implementation of regulations resulting from recent legislative changes. Responsible for development and presentation of in-house training study material which covers the Actuarial aspects of employee benefit plan Valuations, Financial Accounting ("ASC") and Government Cost Accounting Standards. Design of relevant topics for annual formal training program for my department and Defense Contract Audit Agency technical specialists dealing with the application of the Internal Revenue Code, Financial Accounting Standards and regulations of the Pension Benefit Guarantee Corporation to evaluation of the qualified employee benefit and insurance plans of government contractors. Development of EXCEL spreadsheet programs that calculate CAS and ERISA pension costs under current and PPA 2006 funding rules for use in determination of the reasonableness of forecast valuation results and the effect of assumption changes on pension plan liabilities and FAS 106 ("ASC 715") Post Retirement Benefit obligations.