Mike Kaplan worked for two life insurance companies, as manager of the group actuarial department for one and as manager of the annuity department for the other, before joining the actuarial department of a multi-national consulting company’s New York office. Mike became a senior vice president in 1976 and also served as a consulting group head. He served as one of the consultants to the Pension Benefit Guaranty Corporation in their undertaking to revise Title IV of ERISA and he has spoken before meetings of Enrolled Actuaries, the Society of Actuaries, and the National Association of State Retirement Administrators. In 2002 Mike joined Rael & Letson’s Pasadena office as a Senior Consulting Actuary, where he worked with multiemployer health & welfare and retirement clients in addition to public entities. He graduated from City College of New York with a bachelor’s degree in mathematics. Mike is a Fellow of the Society of Actuaries, a member of the American Academy of Actuaries, an Enrolled Actuary and a Fellow of the Canadian Institute of Actuaries.