Mr. Smith has over 20 years of applying actuarial and management principals to a wide variety of business and organizational issues. He specializes in retirement planning, actuarial studies, retiree medical liability assessments under FAS 106, design and financing of nonqualified executive pension and deferred compensation plans, merger and acquisition planning and due diligence, and employee benefits strategic planning. He has also consulted with public and private organizations outside the U.S. (Latin America, Europe and Asia) on pension and retiree benefits issues including privatization, purchase, union negotiations and financial statement compliance. Previous associations include Vice President and Chief Actuary with Matthews Benefit Group, Inc. and Principal and Consulting Actuary of HCC Employee Benefits, Inc. He was also a Principal with Deloitte & Touche LLP, where he founded the Actuarial, Employee Benefits and Compensation practice in Dallas. Mr. Smith began his consulting career with Towers Perrin, where he was a consulting actuary responsible for the actuarial valuation of pension plans for ERISA funding and FASB expense purposes and consulting on various actuarial and plan design issues. He is a Fellow of the Society of Actuaries, an Enrolled Actuary under ERISA, a Member of the American Academy of Actuaries and a Fellow of the Conference of Consulting Actuaries. He earned his B.S. in Mathematics degree from Missouri Southern College, where he graduated Summa Cum Laude