2017 Speakers
Stephen McDaniel
Shareholder; Meenan PA
Stephen McDaniel focuses his practice on the areas of service contract, warranty, motor vehicle ancillary product, health care, and insurance industries. As a former Certified Public Accountant, Stephen has the unique ability to understand his client’s business and finances in order to more effectively represent the client’s interests. Stephen assists companies with structuring their business operations to ensure compliance with existing law and securing registrations or licensure where required. This includes helping administrators and providers of service contract and ancillary product offerings build their programs from the ground up, including formation, contract drafting, and national licensure. Stephen also assists insurance companies with the filing of rates and forms, developing compliance procedures, and interacting with state regulatory agencies across the country in response to various compliance matters with a focus on the industries he represents. Stephen represents his health care clients before the Agency for Health Care Administration and the Department of Health in connection with licensure and certificate of need matters as well as in connection with administrative litigation where necessary.

Stephen also serves as the Assistant Executive Director and Assistant General Counsel to the Service Contract Industry Council (“SCIC”), a national trade association representing the interests of the service contract industry.
Craig Tessimond
Director, Houlihan Lokey
Mr. Tessimond is a Director at Houlihan Lokey, where he focuses on leading the Financial Institutions Group coverage of the insurance industry. He has more than a decade of experience providing corporate finance advisory services to the insurance industry and has completed numerous M&A and capital-raising transactions during his career. Mr. Tessimond has a wealth of experience in both life and property casualty insurance, as well as specific expertise in the insurance services sector.

Before joining Houlihan Lokey, Mr. Tessimond was employed as an Executive Director in the investment banking department of Nomura Securities in New York. At Nomura, he was responsible for coverage of large capitalization life and property casualty insurers based in North America, as well as coverage of Japanese, Asian, and European insurers and their North American operations.

Prior to Nomura, he was employed in the financial services corporate finance department of Deloitte & Touche and began his career in investment banking at Philo Smith & Co., an insurance-focused boutique investment bank.

Mr. Tessimond holds a B.S. from Babson College, where he graduated magna cum laude.
Andrew Weill
Principal; Weill & Mazer
Andrew Weill is a principal in the San Francisco law firm Weill & Mazer, which focuses on complex commercial, estate and tax litigation. He is a Certified Tax Law Specialist and a leading authority on litigation and tax controversies involving structures taxed as insurance and reinsurance, including tax audits and other compliance issues. He was the counsel for the taxpayers that resulted in the issuance of the published rulings validating reinsurance structures for auto dealers and the revocation of IRS Notice 2002-70.

Mr. Weill is a member of the Board of Directors of the National Association of Dealer Counsel. His clients include car dealers and dealerships, domestic and foreign companies, and individuals and entities involved in aftermarket financial products for the automotive and other industries. He was a regular presenter at the annual CreditRe Risk Transfer and Taxation Conference and has made presentations for AICPA, AutoCPA, CCIA and numerous other organizations.
Adrian Corr
Partner; Miller Simons O'Sullivan
Adrian is originally from Northern Ireland and after obtaining his legal education in London, England was admitted as a solicitor in England and Wales in 1990, where he practiced law at a well-known law firm until he moved to the Turks and Caicos Islands (TCI) in 1993. In 1999, Adrian became a partner of the firm Miller Simons O’Sullivan.

Adrian is a Partner in the corporate department of Miller Simons O’Sullivan and director of its associated licensed trust company M&S Trust Company Limited. His practice includes all aspects of corporate and commercial law of which a significant amount involves his international captive insurance practice.

Adrian is well-versed in corporate and regulatory matters as it relates to insurance and reinsurance companies. He is currently the President of the TCI Association of Insurance Managers and a representative of the State Capital Group.
Ross C. Elliott
Ross currently serves as an independent director on several insurance company boards. His career has included executive and management responsibility in all areas of traditional as well as captive insurance company operation, formation and regulation. In 2014, he retired from service as the Captive Insurance Director for the Utah Insurance Department. Prior to his government service, his experience includes 17 years as general manager of one of the largest dealer-owned service provider / insurance company / agency groups in the country.

In 2002, as a software entrepreneur, he co-founded Sirius Technology Group which develops and supports comprehenseive contract administration applications for extended warranty, GAP, TDR, PPM and related products for dealerships and administration companies.

He graduated from Brigham Young University with a degree in Business Management and minors in Spanish and religion.

He and his wife, Mynon, are the parents of three children and nine grandchildren. His interests include family activities, road biking, travelling, and computing. He is very involved in community charitable and civic activities.
Ryan Work
Vice President, Goverment Relations; Self-Insurance Institute of America, Inc.
Ryan currently serves as the vice president of government relations for the Self-Insurance Institute of America, Inc. (SIIA) where he heads up the association’s federal advocacy and political activities related to captive insurance and other alternative insurance issues. In this role, Ryan is responsible for developing and managing strategic outreach and policy development before Congress, the Administration and various federal regulatory agencies.

Prior to joining SIIA, Ryan directed government affairs activities for S&P Global (previously McGraw Hill Financial), where he represented brands including Standard & Poor’s, Platts and J.D. Power.

Ryan has served in a number of senior staff positions within the U.S. House of Representatives, most recently as Legislative Director for Rep. Cathy McMorris-Rodgers (WA). He previously served as Chief of Staff to Rep. Katherine Harris (FL) and in various staff roles with the Committee on Ways and Means and the Office of the Speaker of the House.

Ryan is a frequent speaker on legislative and regulatory issues, and was included on the inaugural list of 2015 Captive Review ERC Pioneers.
Kristen Gruber
President, Dealers Assurance Company
Kristen is the President of Dealers Assurance Company (DAC), which recently announced that it is being acquired by iA Financial Group, one of the largest insurance companies in Canada. Kristen has worked in the insurance arena for 25 years with much of it focused on the F&I industry. She spent the first 13 years of her career with Great American Insurance Company and subsequently held key roles on the administration side of the business, impacting both sales and profitability. Over the course of her career, she has focused on developing insurance solutions for agents, dealers, and OEMs. Today, Kristen and her management team of industry experts work to provide DAC’s clients with the exceptional regulatory, compliance, and analytical support they need to grow their business.
Karen Queen
Chief Actuary, CNA National Warranty Corporation
Karen Queen joined CNA National in June, 2017 as Chief Actuary and head of the Risk Management Department. Karen has over 25 years of actuarial experience, holding various actuarial pricing positions in the Property & Casualty insurance industry, with previous employers including Allstate, Safeco, WR Berkley Corporation and CNA Financial. She has experience in personal lines, standard commercial lines, Excess & Surplus, Errors & Omissions, and vehicle service contracts and warranty.

Karen is a fellow of the Casualty Actuarial Society. She currently serves on several CAS Committees and is an officer of the Casualty Actuaries of the Desert States, a CAS regional affiliate. Karen holds a B.S. in Mathematics from Purdue University.
John Kerper
Kerper and Bowron, LLC
John Kerper and Lee Bowron are co-owners of the actuarial consulting firm Kerper and Bowron, LLC. They have been business partners since 2003. Kerper and Bowron focus on providing actuarial services to captives and to companies which insure, administer or sell vehicle service contracts and related F&I products, including GAP, Tire and Wheel, and other ancillary products.
In late 2013 they acquired J Huell Briscoe and Associates – a management and accounting firm specializing in providing services to small P&C companies and reinsurance companies owned by auto dealers. John has served as President of J Huell Briscoe and Associates since April 2015.
John is considered an industry expert in the field of vehicle service contracts and has written several papers on the analysis of extended warranty and GAP liabilities. He is also a frequent speaker at seminars on these topics.
John has been a Fellow of the Society of Actuaries and a Member of the American Academy of Actuaries since 1987.
Guy Koenig
President; AFG Companies & CareGard Warranty Services, Inc.
Guy currently serves as the President of Automotive Financial Group and its subsidiaries including CareGard Warranty Services, Inc., a leading F&I products administrator and obligor located in suburban Dallas, Texas. The company provides a full suite of auto related products to agents and dealers, including a full suite of reinsurance solutions. Guy previously served in a variety of executive roles with AmTrust and AMT Warranty Corporation including most recently as the Chief Strategic Officer where he oversaw all strategy, new product innovation, implementation, and reinsurance activities for all warranty divisions. Guy has over 18 years’ experience with insurance and extended warranties holding roles in business development, account management, compliance and operations. He has a B.S.B.A. in Corporate Finance and a Juris Doctorate from Drake University and remains licensed to practice law in Iowa.
John Davenport
Vice President; Safe-Guard Products International, LLC
John Davenport joined Safe-Guard in 2007 as Chief Actuary and led the pricing and reserving functions for nine years, serving as a liaison between national accounts and underwriters. In 2016 he became VP of Operations and currently leads Ops Technology and Analysis, Sales Support Analytics, Vendor Management, Underwriting, and Business Processing. He is an Associate of the Society of Actuaries and a Member of the American Academy of Actuaries with 15 years of experience in analytics and data mining. Before joining Safe-Guard, John was a Health Actuarial Consultant with Hewitt Associates in Atlanta, servicing multiple Fortune 500 clients. Prior to that he was an Analyst at CarMax in Richmond, VA specializing in auction inventory strategy. John holds a B.S. in Economics from Duke University.
Tammy Siegrist
Partner, MarksNelson
Tammy Siegrist manages a large portfolio of both traditional and producer-owned reinsurance companies which allows her to use her expertise to assist in tax planning, tax controversy, and consulting opportunities.

Tammy strives for excellence by adding value to her clients through continually improving processes and efficiency. Her concentration is in insurance taxation, including captive insurance and reinsurance arrangements as well as general corporate tax.
Kelly Price
President & Founder; National Automotive Experts
Kelly Price is the President and founder of National Automotive Experts / NWAN, Inc. (NAE/NWAN) and Imprise Financial, and has over 26 years of experience directly related to training, distributing and marketing automotive aftermarket products. She and her company work with over 1800 dealers and agencies, specializing in income development in the fixed ops and finance arena. Many of the products offered by NAE/NWAN assist in increasing the service retention and profitability within a dealership. NAE/NWAN also specializes in administering automotive and RV related service contracts, ancillary products and warranties, customized to the dealership, agencies or client’s needs. Imprise Financial specializes in Captive Management and other wealth building enterprise solutions.

Mrs. Price is AFIP Certified and is also certified in a communication process model taught at NASA called Process Communication Model.

NAE, NWAN and Imprise Financial are based out of Cleveland, Ohio where Mrs. Price has resided with her husband and two children for the past 27 years.
J. Keith Decell
President, Louisiana Dealer Services Insurance, Inc.
Keith Decell serves as the President of Louisiana Dealer Services Insurance, Inc. (The LDS Group) and its subsidiaries. The LDS Group consists of nine companies including Loss Deficiency Surety Insurance Company, Inc. (a Gap Insurance company formed in 1996).

Keith started with The LDS Group as a sales and field services representative calling on automobile dealerships in 1988. He was promoted to Director of Sales and Field Services in 2000. In 2012, he was appointed as the Executive Vice President of The LDS Group of companies before being elected as President of all companies in May 2014. Prior to joining The LDS Group in 1988, Keith worked in the retail automobile industry and held positions in sales, F&I and as a General Manager.

In addition to serving as President and as a Director of the LDS Group of companies, Mr. Decell is also a board member of the Louisiana Insurers Conference.
Lance LaCoe
President & CEO, C.A.R.S. Protection Plus, Inc.
Lance LaCoe has over 25 years of broad expertise and leadership in sales, F&I, insurance, reinsurance and administrator operations. Lance is the President & CEO of C.A.R.S. Protection Plus, Inc. (“CARS”), a leading provider of high-mileage vehicle service contracts and other affordable, quality products and services.

Lance has succeeded both internationally and in the United States to consistently improve dealership F&I performance. Before joining CARS, Lance was President of Century Automotive Service Corporation, where he focused on developing innovative reinsurance programs benefitting dealers and independent agencies. Lance also served as a Vice President at Protective Life Corporation and General Manager of Protective’s Chinese subsidiary
Tim A. Tarter
President, Woolston & Tarter, P.C.
Tim A. Tarter is president of the law firm Woolston & Tarter, P.C., with offices in Phoenix and Boise. Mr. Tarter previously served as an IRS Senior Attorney (1988-1996) and as a Special Assistant United States Attorney. Mr. Tarter’s national tax defense practice focuses on all aspects of IRS audits, IRS Appeals settlement negotiations and tax litigation, including criminal and international tax matters. Mr. Tarter litigates cases in all three Federal tax forums: U.S. Tax Court, various Federal District Courts, and the U.S. Court of Federal Claims. Most recently, he lead his trial team in the Avrahami case, the first micro-captive (831(b)) case litigated in U.S. Tax Court.
Terri Merriam
Principal, Cobb & Merriam
Terri has 30 years experience in federal tax planning and controversy. Prior to entering private practice, Ms. Merriam was a Trial Attorney at the Office of Chief Counsel of the Internal Revenue Service for approximately 10 years. While at Chief Counsel, Terri developed a specialty in small insurance/reinsurance companies advising IRS agents across the nation. Her experience began when she investigated and the won Wright v. Commissioner, T.C. Memo. 1993-328, aff'd 73 F.3d 372 (9th Cir. 1995), which concerned a small producer affiliated reinsurance company and provided much needed guidance concerning acceptable practices in the reinsurance industry. She also tried and won Hinshaw's Inc. v. Commissioner, T.C. Memo. 1994-327 (timing issues related to vehicle service contract income) and Stevedoring Services of America v. Commissioner, T.C. Memo 1997-160 (entitlement of I.R.C. § 162 deductions for amounts paid to the related captive company). Terri left the Office of Chief Counsel in 1997 and has continued to advise clients regarding international and insurance tax issues, focusing on issues concerning captive insurance and producer affiliated insurance companies.
Tim Houseberg
Insurance Commissioner / Economic Development Director of The Delaware Tribe of Indians
Mr. Houseberg is the president of Delaware Tribal Financial Services (DTFS), a governmental unit created by the Delaware Tribe of Indians in 2012 to establish a limited and specialized insurance domicile. DTFS created The Tribal Domicile, targeting primarily the insurance-reinsurance-obligor facilities needed by vehicle dealerships and other specialized producers. Tim was appointed the Insurance Commissioner for The Tribal Domicile. In this capacity he oversees the formation and licensing of allied reinsurance companies.

Mr. Houseberg has also spent over 16 years in the auto industry having worked for two high volume dealerships and working his way up to management positions at the number two Chrysler dealer in the nation. Through his management and subsequent consulting positions he worked directly with automobile dealerships, providing consulting on cost proficiency and achieving financial success. As an independent agent, he was able to initiate warranty, finance, and insurance products related to the automobile industry.
Rhonda Pinkerton
Ms. Pinkerton is the Compliance Director for The Tribal Domicile enforcing and administering the provisions of the Delaware Tribe of Indians Business Corporation Act and Insurance Act. The Tribal Domicile of the Delaware Tribe of Indians is a specialized insurance domicile targeting the insurance-reinsurance-obligor facilities needed by vehicle dealerships and other specialized producers.

Ms. Pinkerton is co-owner of PH Re, a consulting firm specializing in product design; pricing and reserving; risk management; and risk transfer solutions for debt-related protection products.

Ms. Pinkerton was CREDITRE’s primary consultant on wireless equipment insurance, vehicle protection products and risk management. She presented each year at CREDITRE’s Debt Protection Products Conference and its F&I Office Protection Products Conference.

Ms. Pinkerton joined CREDITRE as an actuarial analyst in February 2001, having worked in the credit-related insurance industry with Associates Insurance Group as an actuarial analyst and with Zale Insurance Group as a financial/business analyst. Prior to working in the credit-related insurance industry, she worked for 16 years in various capacities involving ordinary life, annuities, major medical, self-insured plans, and long term care.
Matt Campbell
Manager, GPW and Associates, Inc.
Mr. Campbell joined GPW and Associates, Inc. (GPWA) in December 2013 to apply his accounting and management skills in the captive insurance industry. Mr. Campbell began his career with PricewaterhouseCoopers in the audit practice specializing in mid-size companies in various industries.

During his business career, Mr. Campbell has held management positions with two Fortune 100 companies and was an assistant to the CFO of a professional sports franchise.
As a Manager with GPWA, Mr. Campbell works with clients in forming captives and provides ongoing accounting, management, and tax support to clients.
Elizabeth Barber
Senior Tax Analyst; GPW and Associates, Inc.
Ms. Barber joined GPW and Associates, Inc. (GPWA) in 2010 as a Senior Tax Analyst, after working six years in public accounting specializing in the taxation of closely held businesses and their owners. Since joining GPWA, she has managed various captive and reinsurance companies, related tax projects and is the lead researcher in areas involving new tax legislation related to captive industry. She has also achieved the Associate in Captive Insurance designation from the International Center for Captive Insurance Education (ICCIE).

Fields of expertise include insurance company accounting and taxation, captive insurance management, Internal Revenue Service negotiations, 831(b) captives, controlled and non-controlled foreign corporations and Foreign Account Tax Compliance Act issues.
George Belokas
Vice President; GPW and Associates, Inc.
In October 2006, Mr. Belokas joined GPW and Associates, Inc. (GPWA) as an Actuarial Analyst. Mr. Belokas was promoted to Actuary in 2010 following his completion of the exams required for Fellowship in the Casualty Actuarial Society. In 2017, Mr. Belokas was promoted to Vice President of GPWA. Mr. Belokas’ responsibilities include reserving and pricing, with a focus in commercial lines, reinsurance and captive insurance.

Fields of experience include workers compensation, property, general liability, medical malpractice and alternative Property & Casualty insurance risks. Mr. Belokas is also experienced in various Finance and Insurance products including vehicle service contracts, guaranteed asset protection and tire and wheel.
Ryan Hartman
Actuary; GPW and Associates, Inc.
Ryan Hartman began his career in 2002 with GPW and Associates, Inc. (GPWA) and was promoted to Actuary in 2010 following his completion of the exams required for Fellowship in the Casualty Actuarial Society (CAS). Ryan’s experience at GPWAS includes providing reserving and pricing services to insurance companies, risk retention groups, captives, and administrators/obligors specializing in extended vehicle service contracts, manufacturers’ warranties, guaranteed asset protection (GAP), and other ancillary products in the Finance and Insurance (F&I) industry.

Ryan holds a Bachelor of Science degree in mathematics from Arizona State University. He is a Fellow of the CAS and a Member of the American Academy of Actuaries (AAA). He currently serves on the CAS Committee on Professionalism Education for which he has presented at CAS Annual and Spring Meetings. As a member of the AAA Committee on Professional Responsibility, Ryan has been involved with the development of several professionalism discussion papers. He has also served as the President of the Casualty Actuaries of the Desert States, a CAS regional affiliate.
Amanda Lubking
Actuary; GPW and Associates, Inc.
Amanda Lubking joined GPW and Associates, Inc. (GPWA) in 2016 as an Actuary, and has over 14 years of actuarial experience in the property and casualty insurance industry. She began her career at Scottsdale Insurance Company (a subsidiary of Nationwide Insurance) as an actuarial student, and rapidly attained her Fellowship in the Casualty Actuarial Society in 2007. In 2014, Amanda was chosen to be the Director of a newly created Department of Analytics and Research at Scottsdale Insurance, where she was responsible for building analytical models to assist the Company in product pricing.
Amanda holds a Master of Applied Statistics degree from Pennsylvania State University and a Bachelor of Science degree in mathematics from the University of Puget Sound. Fields of expertise include generalized linear models, commercial general liability, workers’ compensation, automobile liability, medical and non-medical professional lines, and warranty related programs.
Joseph Kirsits
Principal; GPW and Associates, Inc.
In May 2004, Mr. Kirsits joined GPW and Associates, Inc. (GPWA), an actuarial and consulting firm founded in 1998, and is currently Senior Vice President leading the Casualty Practice. Mr. Kirsits has over 20 years of experience including various positions in the property and casualty insurance industry. In 1994, Mr. Kirsits began his career at VASA North Atlantic Insurance Company where responsibilities included reserving, competitive pricing analysis and annual statement preparation. In 1997, Mr. Kirsits joined CNA Insurance Company and worked in various pricing positions within standard commercial lines. In 2001, as Assistant Vice President and Actuary, Mr. Kirsits moved into a regional actuary role with CNA before joining GPW and Associates in 2004.

Fields of expertise include: workers’ compensation, general liability, automobile liability, business owners, and warranty related programs.
Gregory Petrowski
Principal; GPW and Associates, Inc.
Mr. Petrowski is Senior Vice President/Secretary/Treasurer of GPW and Associates, Inc. (GPWA), an actuarial and consulting firm founded in 1998. He has over 30 years of technical and practical experience in the PORC and captive industries and lists as his clients a significant number of major insurance companies, national banks and automobile dealers/dealer groups. He has achieved the Associate in Captive Insurance designation from the International Center for Captive Insurance Education (ICCIE).

Fields of expertise include regulatory filings, accounting, taxation and tax planning for insurance companies, reinsurance treaty review and negotiation, profitability analysis of blocks of business, financial projections for both statutory and GAAP accounting and non-insurance accounting and tax matters.
Larry Prudhomme
Vice President; GPW and Associates, Inc.
Larry joined GPWA in 2008 to apply his management skills in the captive insurance industry. He began his career with Arthur Andersen & Co. in Detroit and spent 8 years in the tax department specializing in small to mid-size companies. During his business career, Mr. Prudhomme has been in management positions in the graphic arts industry, the investment advisory business and with a Fortune 100 company. He has achieved the Associate in Captive Insurance (ACI) designation from the International Center for Captive Insurance Education (ICCIE).

Fields of expertise include captive insurance formation and management, Internal Revenue Service negotiations, 831(b) captives, insurance company taxation and statement preparation and non-controlled foreign corporations.
Bryan Dobson
Accounting Manager, GPW and Associates, Inc.
In January 2017 Mr. Dobson joined GPW and Associates, Inc. (GPWA) as an Accounting Manager. Mr. Dobson’s professional career of 20 years in the insurance industry includes captive management, underwriting, business development and product development. Prior to joining GPWA his most recent position was the management role of Controlled/Non-Controlled Foreign Corporation (CFC/NCFC) reinsurance programs.
Jeremy I. Elsberry
Business Development Manager, GPW and Associates, Inc.
In October 2012, Mr. Elsberry joined GPW and Associates, Inc. (GPWA) as an Accounting Analyst. Prior to joining GPWA, Mr. Elsberry spent two years in public accounting focused on personal and corporate taxation. Prior to that, Mr. Elsberry spent 10 years with Circuit City Stores, Inc., during which time he spent six years managing stores throughout Arizona. As Manager of Business Development, he has worked on a wide range of captive and reinsurance company related projects.