Jim Whelpley is an Associate of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA with over 30 years of experience in retiree health and pension consulting. Jim is currently engaged in producing postretirement welfare valuations under FASB ASC 965 for multiemployer trust funds and under GASB 75 for public entities. Prior to joining Rael & Letson in 2004, he was employed by several other large national and international benefits consulting firms. Jim’s recent public sector work includes GASB 75 postretirement welfare valuations and funding studies for several northern California school districts and City/County governments. He has also been involved with vendor searches and various other health-related analyses for CalPERS. Jim’s private sector work has been in the areas of corporate pension and postretirement welfare funding, FASB ASC 715-60 valuations, and the setting of claim reserves and employee contribution rates. On the professional volunteering side, he has been involved in writing several OPEB-related actuarial practice notes for the American Academy of Actuaries as well as a revised Actuarial Standard of Practice No. 6 for the Actuarial Standards Board. Jim graduated from Rutgers University with a B.A. in Mathematics and Computer Science.