Guidance on FASB Multiemployer Plan Disclosures
Horizon has prepared a BULLETIN to assist employers and their accountants in complying with the FASB’s new disclosure ...

Click on the names below to read more about selected actuaries and consultants at Horizon Actuarial.
Cary Franklin is one of the three principals of Horizon Actuarial Services, LLC. He is a senior consulting actuary and the managing consultant of the Los Angeles office. Cary has over 30 years of experience consulting with multiemployer and single-employer plans, including pension, 401(k), and retiree medical plans. His experience ranges from plan administration to actuarial cost projections to compliance issues to labor negotiations. Cary is a frequent speaker at conferences and seminars, such as with the International Foundation of Employee Benefits Plans (IFEBP), and he has authored several papers on actuarial issues. He served as the chairman of the IFEBP’s Actuaries and Consultants Committee for 2005. Cary is a graduate of UC Santa Barbara. He is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Stan Goldfarb is one of the three principals of Horizon Actuarial Services, LLC. He is a senior consulting actuary and the managing consultant of the Washington, DC office. Stan has over 30 years of experience consulting with multiemployer plans, and he provides senior review and strategic guidance to both pension and health and welfare clients. Prior to becoming one of Horizon’s founding members, Stan was the leader of Watson Wyatt’s national multiemployer plan consulting practice. Stan is a regular public speaker, often with the International Foundation of Employee Benefits Plans (IFEBP), and he has met with members of Congress and their staff to discuss issues related to pension funding reform and relief. Stan is a graduate of the University of Maryland. He is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Larry Weitzner is one of the three principals of Horizon Actuarial Services, LLC. He is also a senior consulting actuary and the managing consultant of the Atlanta office. With nearly 40 years of consulting experience, Larry has deep expertise on a range of issues affecting multiemployer benefit plans. His clients include not only defined benefit pension plans, but also annuity plans and retiree medical plans. Larry is a frequent speaker at conferences and seminars, such as with the American Risk Southern Employee Benefits Conference, American Management Association, Risk and Insurance Management Society, and the International Foundation of Employee Benefit Plans (IFEBP). He also served as the chairman of the Multiemployer Subcommittee of the American Academy of Actuaries. Larry is a graduate of the Georgia Institute of Technology. He is an Associate of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Ben Ablin is an associate actuary in the Washington, D.C. office of Horizon Actuarial. Ben has experience in multiemployer pension plan funding, plan design, actuarial valuations, and projections under PPA. He also has experience with multiemployer health and welfare plans, and he has developed tools for annual rate projections and utilization reviews. Ben is a graduate of the University of North Carolina at Chapel Hill and is an Enrolled Actuary under ERISA.
Kathy Coda is a consulting actuary in the Los Angeles office of Horizon Actuarial. Kathy has over 20 years of experience in actuarial consulting for defined benefit pension plans, from managing the valuations of complex retirement programs to the plan administration. She has special expertise in consulting with entertainment industry multiemployer plans. Kathy is a graduate of the University of California at Los Angeles. She is an Associate of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Kevin Culp is a consulting actuary in the Washington, DC office of Horizon Actuarial. His experience ranges from data analysis, to actuarial valuations, to long-term projections, to plan design. In addition to multiemployer plans, Kevin has significant experience consulting with single-employer corporate plans and non-qualified plans. Kevin is a graduate of Westminster College. He is a Fellow of the Society of Actuaries and an Enrolled Actuary under ERISA.
Brian Dailey is a consulting actuary in the Washington, DC office of Horizon Actuarial. He has extensive experience consulting on a diverse group of benefit plans, single-employer and multiemployer, pension and retiree medical. Brian is considered an authority on the provisions of the Pension Protection Act related to multiemployer plans, and he has recently spoken at annual conferences of the International Foundation of Employee Benefit Plans (IFEBP). A graduate of Cleveland State University, Brian is a Fellow of the Society of Actuaries, a Fellow of the Conference of Consulting Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Mary Ann Dunleavy is a consulting actuary in the Washington, DC office of Horizon Actuarial. Mary Ann has over 25 years of experience consulting with pension plans, including multiemployer, single-employer, and non-qualified plans. Prior to joining Horizon in 2011, Mary Ann was a consulting actuary and part of the multiemployer leadership group with Buck Consultants. Mary Ann has experience designing funding improvement plans and rehabilitation plans under the Pension Protection Act of 2006, withdrawal liability, mergers and spin-offs, and plan termination involving the PBGC. Mary Ann is a graduate of Iowa State University. She is an Associate of the Society of Actuaries and a Member of the American Academy of Actuaries.
Jonathan Feldman is a consulting actuary in the Washington, DC office of Horizon Actuarial. He has experience working with a variety of pension plans – multiemployer, single-employer, association, and public. In addition to his consulting experience, Jonathan has worked as a developer and designer of actuarial valuation systems. Jonathan is a graduate of Brandeis University, and he holds a master’s degree from the University of Maryland. He is a Fellow of the Society of Actuaries and an Enrolled Actuary under ERISA.
Jim Locey is a senior consulting actuary in the Washington, DC office of Horizon Actuarial. He has over 30 years of experience consulting with pension plans, both multiemployer and single-employer. Jim is considered an expert on a wide range of issues affecting pension plans, such as multiemployer plan withdrawal liability, qualified domestic relations orders, plan qualification, and compliance with the Pension Protection Act of 2006 (PPA). Jim has spoken several times at the International Foundation of Employee Benefit Plans (IFEBP) annual conferences and at Enrolled Actuaries meetings. He is a graduate of Niagara University, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Gary Lake is a consulting actuary in the Washington, DC office of Horizon Actuarial. Through a partnership with Lake Consulting, Inc., Gary brings additional consulting expertise with group and health care plans to Horizon. Gary has more than 35 years of experience in the health care industry, and he is an expert on managed care, self-insurance, health insurance company analysis, and actuarial valuations of life and health plans. Gary is a graduate of the University of Iowa. He is a Fellow of the Society of Actuaries and a Member of the American Academy of Actuaries.
Ron Littler is a consulting actuary in the Los Angeles office of Horizon Actuarial. He has worked on a wide variety of employee benefit plan issues such as pension funding, accounting, plan design, stock option valuation, and asset-liability modeling (ALM). In addition to his experience with multiemployer pension plans, Ron has worked extensively with executive retirement plans and retiree medical plans. He also has international experience, having spent time as a consultant in England as well as in the United States. Ron is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA. He is also a Chartered Financial Analyst (CFA).
Beth McGoldrick is a consulting actuary in the Los Angeles office of Horizon Actuarial. Beth has over 20 years of experience consulting on issues ranging from actuarial valuations for qualified and nonqualified pension pans, nondiscrimination testing, and plan design. She also has experience in dealing with plan terminations.Beth is a graduate of Pomona College and is an Associate of the Society of Actuaries.
Timothy Patota is an associate actuary in the Washington, DC office of Horizon Actuarial. Tim joined Horizon in 2011, bringing with him consulting experience with a variety of pension plans - multiemployer, single-employer, and public. Tim is a graduate of Dickinson College. He is an Associate of the Society of Actuaries and an Enrolled Actuary under ERISA.
Stephanie Patrick is a consulting actuary in Atlanta office of Horizon Actuarial. A member of the Health and Welfare practice, she has experience serving both single-employer and multiemployer clients. Stephanie has expertise with plan design strategy, vendor renewals and RFPs, annual rate projections, utilization reviews, contribution strategy, and mid-year budget assessments. Stephanie is a graduate of Vanderbilt University, a Fellow of the Society of Actuaries, and a Member of the American Academy of Actuaries.
Joe Porten is a senior actuarial consultant in the Cleveland office of Horizon Actuarial. He has over 20 years of experience consulting with multiemployer pension plans on issues such as strategic plan design, funding, and administration. Joe is the consultant to several trucking, electrical, and construction industry funds across the Midwest. Joe has presented at various seminars and labor group conferences. He is a graduate of Case Western Reserve University.
Jason Russell is a consulting actuary in the Washington, DC office of Horizon Actuarial. Jason has experience consulting with both multiemployer and corporate clients. He also has special expertise in performing interactive modeling for multiemployer plans with respect to their projected funded status and the requirements of the Pension Protection Act of 2006 (PPA). Jason is a regular speaker at annual conferences of the International Foundation of Employee Benefit Plans (IFEBP). He is a graduate from the University of North Carolina at Chapel Hill, a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Lilly Schor is an actuarial consultant in the Washington, DC office of Horizon Actuarial. She has over 30 years of experience in areas such as data analysis, actuarial valuations, long-term projections, plan design, and plan administration. Lilly is the leader of Horizon’s national processing center, and in that capacity, she manages workflow and coordinates staffing for annual actuarial valuations and other projects. Lilly is a graduate of Queens College in New York City.
Breck Sherwood, an attorney, is a consultant in the Washington, DC office of Horizon Actuarial. He has over 30 years of experience consulting with multiemployer plans on a wide range of issues including qualified plan design, implementation, and documentation. He has specialized expertise in multiemployer funding, administration, withdrawal liability, and plan terminations. Breck is a graduate of Union College and earned his law degree from the Catholic University of America. He is a member of the District of Columbia Bar Association.
Nathan Slaff is a consulting actuary in the Atlanta office of Horizon Actuarial. Nathan has more than 30 years of experience with retirement benefit programs, both single-employer and multiemployer. Prior to joining Horizon in 2011, Nathan was a principal at Towers Watson. Nathan is a graduate of the University of Florida with a Masters in Actuarial Science from Georgia State University. He is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Mark Stewart is a consulting actuary in the Atlanta office of Horizon Actuarial. Mark has more than 20 years of experience with retirement benefit programs, both defined benefit pension plans and post-retirement medical plans. Mark is a graduate of Georgia State University. He is an Associate of the Society of Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA.
Mark Straus is a senior consultant in the Los Angeles office of Horizon Actuarial. He has over 40 years of experience in health care and other employee benefits programs. Mark has been involved in the design, implementation, and funding of all types of group benefits programs. He has specific expertise in managed care programs, dealing with compliance, mergers and acquisitions, and consumerism. Mark is a graduate of Dartmouth College. He is a frequent speaker at graduate level courses on human resources at the University of California at Los Angeles and has served as president of the Employee Benefit Planning Association of Southern California.
Aruna Vohra is a senior consultant in the Miami office of Horizon Actuarial. She has over 25 years of consulting experience with group benefit, health and welfare, and retiree medical plans. Aruna has expertise in plan design, cost containment, vendor bidding, compliance and reporting, rate setting, reserving, and projections. She is the consultant to several multiemployer health and welfare funds across the nation.Aruna is a frequent speaker with the International Foundation of Employee Benefits Plans (IFEBP), both at annual conferences and before special committees. She earned her Master’s of Business Administration from the University of Miami.

Guidance on FASB Multiemployer Plan Disclosures
Horizon has prepared a BULLETIN to assist employers and their accountants in complying with the FASB’s new disclosure ...
HHS, DOL, and Treasury Release FAQ on Summary Benefits Coverage
The following is a summary of information posted on the DOL website. The Departments of Health and Human Services ...
Lindey Loftin Featured in NPR’s “All Things Considered”
Lindey Loftin, an actuarial analyst in Horizon’s Washington, DC office, was featured in a recent story by ...
HHS Determines Long-Term Care Program Unsustainable
The Patient Protection and Affordable Care Act (PPACA) created the Community Living Assistance Services and Support ...
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