About Us

BRC is composed of senior actuaries with an average of more than 30 years of experience serving both public and private sector clients. Our consultants are creative, seasoned, technically proficient and dedicated to client service.

We are the retained actuary for both private companies and many municipal retirement systems.

History

BRC was founded in 2005 with the vision of providing extraordinary professional expertise, advice, personalized service and direct access to seasoned actuaries. Having spent years consulting to both municipal and Fortune 500 clients at the international actuarial consulting firms, we developed the skills to provide individually tailored, cost-effective and practical advice for our clients. We pay close attention to client goals and objectives. We are leaders in the retirement consulting community, providing thoughtful and innovative solutions. In addition, we are participating members of the Society of Actuaries, the American Academy of Actuaries and the Conference of Consulting Actuaries.

Our strengths include:

  • Consultants with an average of more than 30 years of experience in providing actuarial services to sponsors of private and public sector pension and OPEB plans.
  • Currently the retained actuary for multiple municipal pension and OPEB plans.
  • Currently serving as actuary for multiple private sector pension and retiree medical plans.
  • Currently providing actuarial services to small employers sponsoring both defined benefit and defined benefit/defined contribution arrangements.
  • Exceptional ability to effectively communicate technical actuarial concepts to boards, management and other constituents.
  • Production of technical work by seasoned actuaries allowing for greater efficiency and cost-effective service to our clients.
  • A flexible organizational structure allowing us to meet client needs and to provide a high level of client/staff interaction.

Selected biographies of our team are shown below.

Mark W. Miller, Principal

Mark is the founder of BRC and principal consultant. Over his thirty plus year consulting career, Mark has provided a broad range of consulting services to both municipalities and Fortune 500 clients. His areas of expertise include actuarial valuation of Defined Benefit (DB) pension plans, Other Post-Employment Benefit Plans (OPEBs) and Supplemental Executive Retirement Plans (SERPs). He has expertise in financial modeling, compliance testing under ERISA, development of liability driven investment (LDI) solutions, software development and implementation of pension administration systems. In addition, Mark consults with clients on retirement plan design issues, funding strategies and participant communication. Mark has a comprehensive understanding of ERISA, the Internal Revenue Code, employers’ accounting standards under FASB and governmental accounting standards under GASB. He has designed actuarial valuation and administration software for both defined benefit and retiree medical and life insurance plans.

Prior to forming BRC, Mark was employed as a consulting actuary with Willis Towers Watson, formerly Towers Perrin for over twenty years. In addition to providing actuarial consulting services to his clients at Towers Perrin, he served as an internal auditor for the firm’s North American valuation practice and provided compliance testing services to the firm’s US offices.

Professional Designations

Associate, Society of Actuaries (ASA)

Enrolled Actuary under ERISA (EA)

Member, American Academy of Actuaries (MAAA)

Fellow, Conference of Consulting Actuaries (FCA)

Education

Bachelor of Science degree from Georgia State University in Mathematics and Actuarial Science.

Robert D. Gallman, Jr., Consulting Actuary

Rob joined BRC as a Consulting Actuary in 2014. He has more than 20 years of experience providing consulting and administrative solutions related to pension and post-employment benefits to both public and private sector clients across a broad range of industries. He has worked primarily in the area of qualified retirement plans but also has extensive experience working with non-qualified executive deferred compensation arrangements and post-retirement medical plans. Rob’s experience includes performing actuarial valuations of defined benefit pension plans to determine funding and accounting requirements under ERISA and the Internal Revenue Code and SFAS 87 and SFAS 88, as well as valuations of other post-retirement benefits under SFAS 106.

Rob is an expert on the design and operation of Supplemental Unemployment Benefit (SUB) plans. He has developed both fully outsourced and co-sourced solutions to administer SUB plans, integrating benefit calculations, state unemployment insurance coordination, employee communications, participant self-service (web, IVR, call center support), trust and benefit payment services.

Professional Designations

Associate, Society of Actuaries (ASA)

Education

Bachelor of Science degree from Georgia State University in Mathematics and Actuarial Science.

Gayden D. Green, Retirement Consultant

Gayden joined BRC as a Retirement Consultant in 2014. He has more than 30 years of experience in providing consulting, actuarial valuation and administration services to sponsors defined benefit pension plans. He specializes in compliance reviews, quality control and auditing of plan administration practices and procedures performed by outsourcing vendors engaged by Fortune 100 corporations. In addition, he prepares both qualified and non-qualified benefit certifications and has extensive knowledge in performing calculations governed by Qualified Domestic Relations Orders (QDROs). He is frequently engaged as a reviewer and tester of automated plan administration systems.

Prior to joining BRC, Gayden served as an actuarial valuation supervisor for an international employee benefits consulting firm. He oversaw an actuarial team consisting of ten analysts who provided actuarial valuation services to clients ranging in size from 100 to over 7,000 participants. In addition, Gayden served as a technical reviewer of the work products prepared by other members of the firm.

Education

Doctor of Business Administration – Quantitative Economics and Finance (completed doctoral requirements except for dissertation) at Mississippi State University – College of Business and Industry.

Master of Business Administration – Economics and Finance from the University of North Alabama.

Bachelor of Science – Industrial Engineering from the University of Tennessee at Knoxville.

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