Advisory Board

Sam Gutterman

Sam Gutterman, FSA, FCAS, MAAA, FCA, HonFIA is Director and Consulting Actuary for PricewaterhouseCoopers Chicago.
Sam was the chairman of the Committee on Insurance Accounting of the International Actuarial Association (IAA) and was President of the Society of Actuaries (SOA) from 1995 to 1996. He has also served as a member of the Steering Committee on Present Values of the International Accounting Standards Committee and is a member of the Consultative Advisory Group of the International Auditing and Assurance Standards Board of the International Federation of Accountants.
He provides consulting services to several large life and non-life insurance companies in the US, Japan, and France, as well as to several governmental departments and agencies in the US and Japan, and has over 35 years of experience serving the insurance industry.
Sam has held a wide range of committee and working party positions in the Society of Actuaries, the Casualty Actuarial Society (CAS), the American Academy of Actuaries (AAA), and the International Actuarial Association, currently co-chair of the SoA’s Committee on Life Insurance Companies Expenses and chair of its Social Security Committee. He is the author of numerous actuarial papers and is a regular speaker at industry and actuarial conferences around the world.
Sam authored The Coming Revolution in Insurance Accounting, The Evolving Role of the Actuary in Financial Reporting of Insurance, and The Valuation of Future Cash Flows: An Actuarial Issues Paper.
His education background includes:

  • FSA — Fellow of the Society of Actuaries (1972)
  • FCAS — Fellow of the Casualty Actuarial Society (1982)
  • CLU — Chartered Life Underwriter (1982)
  • CPCU — Chartered Property Casualty Underwriter (1983)
  • MAS — Actuarial Science, School of Business Administration, University of Michigan (1970)
  • BA — Mathematics, University of Michigan (1969)