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The Actuarial Consultants at Hildi Incorporated, <br />continued <br />Cathy A. Erpelding, ASA, EA, MAAA <br />Cathy is an Associate of the Society of Actuaries (1999), an Enrolled Actuary (2000), <br />and Member of the American Academy of Actuaries (2000). <br />Cathy's primary experience has been in the private sector with large and small <br />corporations with pension and OPEB benefit valuations. This experience will be a <br />benefit to public sector clients of Hildi Inc., as Cathy has helped numerous <br />employers in the private sector deal with the transition to accrual accounting under <br />FAS 106. <br />Cathy worked for the largest international consulting firm for 13 years in various <br />capacities, including senior associate actuary, managing supervisor, retirement <br />systems specialist, and recruiting specialist. <br />Cathy Erpelding meets the Qualification Standards of the American Academy of <br />Actuaries to render the actuarial opinion for any GASB 45 project. <br />Hildi Incorporated 7 <br />