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Section III <br />Professional Profile <br />Richard D. Johnson <br />FSA, MAAA, FCA <br />Rick has over 35 years of experience as a consulting and insurance company actuary. He has <br />extensive experience in the valuation ofpost-employment benefits and other self-insured and <br />insured benefits. <br />Rick, now in private practice, was a consulting actuary with Deloitte & Touche and Ernst & <br />Young for 14 years. Prior to his consulting experience, Rick served as a Vice President of Group <br />Operations and Chief Life Actuary for an insurance company. <br />Rick is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries <br />and a Fellow of the Conference of Consulting Actuaries <br />Duane F. Hanf <br />FSA, MAAA, EA <br />Duane Hanf has over 30 years of experience as a consulting actuary in the employee benefits <br />field. <br />Mr. Hanf has over 20 years of experience in retiree medical valuations for both public and <br />private employer plans. He has provided consulting services to his clients in design, funding, <br />communication and administration of pension, health and welfare benefits. He has extensive <br />experience in calculation of obligations and costs under SFAS 106, SOP 92-6, and more recently <br />GASB 45 for insured as well as self-insured retiree medical plans. <br />Prior to forming Hanf Actuarial Associates in 1992, Mr. Hanf was a consulting actuary and <br />director of actuarial services with Ernst & Young in Minneapolis and senior actuary at Foster <br />Higgins, Midwest Region. <br />Mr. Hanf is currently a Fellow of the Society of Actuaries, a Member of the American Academy <br />of Actuaries and an Enrolled Actuary. He was formerly a Fellow of the Conference of <br />Consulting Actuaries. He was a member of the national task force for Ernst & Young on retiree <br />medical valuation and accounting issues, and he has published several articles. <br />City of Elk River, MN <br />Page 4 <br />