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)
