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Frederick Bass, F.S.A.

Mr. Bass is President of Frederick Bass & Co., Inc., a compensation, benefits and actuarial consulting firm. Mr. Bass specializes in Employee Benefits (including actuarial consulting in Health & Welfare Benefits, and Pension Benefits) ,Communications, Executive Compensation, and Salary Administration Consulting. His engagements include, designing pension, profit sharing, and health & welfare programs for public and private employers; establishing rate bases for self funded multiple employer welfare arrangements; conducting actuarial valuations and administering a wide range of pension and other fringe benefit plans; consulting with labor and management on group insurance and pension issues during labor negotiations; advising plan sponsors on group insurance and pension funding, including alternative funding vehicles; determining expense accruals and disclosure items under GAAP for Pension and Post Retirement Medical Plans; analysis of financial results for pension, profit sharing, and health & welfare programs; Diagnostic Reviews of total compensation programs; design and implementation of Executive Compensation programs; designing internal equity and externally competitive wage and salary programs. Earlier, with Peat Marwick Mitchell & Co., (KPMG) he was Principal-in-charge of the Southwest, actuarial principal for the Southwest, and member of the Actuarial Practice Committee. He received a Bachelors degree in Mathematics from Drew University, is a Fellow of the Society of Actuaries, a Fellow of the Conference of Consulting Actuaries, a Member of the American Academy of Actuaries, and an Enrolled Actuary under ERISA. He has spoken before the Society of Actuaries, the American Academy of Actuaries, Risk & Insurance Management Society, Texas Society of CPA's and other groups.