Expertise in Pensions and Institutional Products of Life Insurance Companies including GICs, Funding, Agreements, Structured Settlements and Terminal Funding Annuities. Testimony on insurer mortality, interest, and expense assumptions used for terminating pension plans. Cases include In re US Airways (bankruptcy) and Sunkist v. Harding (ERISA multiemployer plan withdrawal liability). See CV below for a complete listing of cases. Other notable cases include General Motors v. United States of America (Government contractor accounting).