HESSMORGANHOUSE - Key Persons

Job Titles:

• Principal With HMH Consulting

Job Titles:

• Associate
• Principal and Consulting Actuary

Aimee Viola, an Associate in the Society of Actuaries and a Fellow in the Conference of Consulting Actuaries, advises large corporations, high net worth individuals, and life insurance companies on all aspects of corporate-sponsored life insurance programs, including the analysis, negotiation, implementation and ongoing administration of such programs. Aimee Viola, formerly Aimee House, is a Principal with HMH Consulting. She provides advice to large corporations, high net worth individuals, banks, and life insurance companies on all aspects of life insurance with particular emphasis on corporate-sponsored life insurance programs, including the analysis, negotiation, implementation, and ongoing administration of such programs. Previously, Aimee was Vice President and Consulting Actuary of Actuarial Sciences Associates which was acquired by Aon Consulting in 2000. In that capacity, she was responsible for managing the Life Insurance Consulting Practice division responsible for corporate consulting, including oversight of the Aon life insurance administration practice. Aimee has more than three decades of experience in actuarial and life insurance consulting. Aimee holds a BS from Pennsylvania State University, is an Associate in the Society of Actuaries, and is a Fellow in the Conference of Consulting Actuaries.

Job Titles:

• Attorney
• Principal
• CLU - Principal and Attorney
• Member of the Bar
• Principal With HMH Consulting

Charlie Morgan is a Principal with HMH Consulting. Charlie assists large corporations, high net worth individuals, and life insurance companies in dealing with various matters related to the design and implementation of life insurance plans. Charlie also assists employers and employees with their ERISA and non-ERISA employee benefit plans. Charlie is available as an expert witness in disputes involving any setting in which life insurance is used, including employee benefit plans and COLI. Prior to the establishment of HessMorganHouse, LLC, Charlie was the founder and President of PruBenefit Funding, a Prudential Financial business established to sell and administer institutional-oriented group experience rated variable life insurance programs held by Fortuen 100, 500, and 1000 corporations and their trusts as well as held by banks (BOLI). PruBenefit Funding grew to more than $14 billion in assets during his tenure. Previously,he was the practice leader for the product (life insurance and annuities), ERISA, and employee benefits tax practices at Prudential. Before joining Prudential, Charlie was affiliated with Massachusetts Mutual Life Insurance Company in Springfield, Massachusetts, and the Law Offices of Cornelius, Collins, Higgins and White in Nashville, Tennessee. As a criminal defense attorney, he has had more than 1,000 clients and conducted more than 100 trials. Charlie has more than forty-five years of experience in the legal, life insurance, financial services, health care, and benefits fields. Charlie is a nationally recognized expert in corporate owned life insurance programs, having been a leader in developing institutional-oriented pricing, design, investment, and risk management structures for Fortune 100, 500, and 1000 companies as well as banks and insurance companies. Charlie has prepared benefits-related testimony in both the United States Congress and state legislatures. He has testified at numerous hearings conducted by the IRS and various State Senate, Assembly, and regulatory committees. He has authored life insurance legislation that has been enacted into law by several states with particular empahsis on insurable interest issues. And he has authored numerous articles about life insurance that have been published in a variety of periodicals. Charlie received his JD from Vanderbilt University School of Law and his MBA from Pepperdine University. He received a BA from Wesleyan University. He obtained his CLU and Pension Certificate from the American College of Financial Services. Charlie has been admitted to the practice if law in Massachusetts, New Jersey, and Texas. Charlie Morgan, a Member of the Bar in New Jersey, Massachusetts, and Texas, assists large corporations, high net worth individuals, and life insurance companies in dealing with various matters related to the design and implementation of life insurance plans. Charlie also assists employers with their ERISA and non-ERISA employee benefit plans. Charlie is available as an expert witness in disputes involving employee benefit plans and COLI.

Job Titles:

• Fellow of the Society of Actuaries
• Member of the American Academy of Actuaries
• Principal and Consulting Actuary
• Principal With HMH Consulting

Jim Hess is a Principal with HMH Consulting. Jim specializes in various matters related to life insurance with particular emphasis on corporate and trust owned life insurance (COLI and TOLI) held by Fortune 100, 500, and 1000 corporations and banks. Jim also serves as an expert witness in disputes involving life insurance. Jim previously served as Executive Vice President of Aon Consulting and Senior Vice President of Actuarial Sciences Associates (acquired by Aon Consulting in 2000). In this capacity, Jim had twelve years experience leading one of the country's most prominent national consulting practices that specialized in assisting large corporations and insurers in dealing with various matters related to the design, implementation and administration of life insurance plans. Jim also consulted extensively with life insurance companies on both product related matters and financial matters and has acted as an expert witness in tax disputes involving COLI. In addition, he has worked on various aspects of defined benefit and administration matters. Before entering the consulting field, Jim worked for eleven years in the life insurance industry where he gained extensive knowledge of both individual and group life and health insurance programs. Jim is a Fellow of the Society of Actuaries and a member of the American Academy of Actuaries. He has an undergraduate degree in Risk and Insurance from the University of Connecticut. Jim Hess, a Fellow of the Society of Actuaries and a member of the American Academy of Actuaries, assists large corporations, high net worth individuals, and life insurance companies in dealing with various matters related to the design, implementation and administration of life insurance plans. Jim also serves as an expert witness in disputes involving COLI.

Job Titles:

• Certified Employee Benefits Specialist
• Senior Vice President, Client Relations at HMH Consulting

John Balaban is Senior Vice President, Client Relations at HMH Consulting. He specializes in the administration of business owned life insurance programs with particulare emphasis on corporate and trust owned life insurance (COLI and TOLI) programs held by Fortune 100, 500, and 1000 companies. He has responsibility for the delivery of those services to all HMH clients. Previously, John led the COLI Administration practice of Aon Consulting for six years. Prior to 2000, John administered the COLI programs for clients of Actuarial Sciences Associates (ASA). John's consulting experience includes pension and health funding valuations, FAS 106 disclosures, and benefit modeling. During his tenure at ASA, he also held the position of Director of Finance. John began his career at AT&T where he provided support to the actuaries overseeing the company's benefit plans. He was also intimately involved in the determination of the allocation of the assets held in the pension trust as it related to the 1984 divestiture of the Bell System. John holds a CEBS designation and a BA in mathematics and economics, cum laude, from Syracuse University. John Balaban, a Certified Employee Benefits Specialist, is an expert in the administration of COLI, BOLI and TOLI programs. He is also an experienced benefits consultant in the areas of pension and health and welfare plans.