V.R. DeAngelis M.D.P.C. & R.T. Domingo M.D.P.C., V. R. DeAngelis M.D.P.C., Tax Matters Partner, et al. - Page 53




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          actuary who graduated from the University of Michigan in 1987 and           
          has worked in the insurance industry ever since.  He currently              
          works for his own company in part (1) advising employers on the             
          purchase of insurance, (2) consulting on employee benefits and              
          the plans related thereto, (3) brokering and underwriting                   
          insurance, and (4) helping insurance and other companies                    
          underwrite insurance.  His credentials include that he is                   
          licensed to sell life and other forms of insurance in 18 States,            
          that he is an associate of the Society of Actuaries, that he is a           
          member of the American Academy of Actuaries, and that he is a               
          fellow of the Conference of Consulting Actuaries.  Petitioners              
          retained him less than 3 months before trial to testify as an               
          expert in this proceeding.  Mr. Carpenter, with whom Mr. Frank              
          has had a longstanding working and personal relationship,                   
          recommended him.                                                            
               Respondent called Charles C. DeWeese (Mr. DeWeese) at trial            
          to testify as an expert, and the Court recognized Mr. DeWeese as            
          an expert on multiple-employer benefit plans, insurance                     
          experience rating, and individual life insurance policies.  Mr.             
          DeWeese is an independent consulting actuary who graduated from             
          Yale University in 1968 and has worked in the insurance industry            
          ever since.  His credentials include that he has been a fellow of           
          the Society of Actuaries since 1972, a member of the American               
          Academy of Actuaries since 1974, and a fellow of the Conference             







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