Contact us Authors Laura Hay, FSA, MAAA Principal, National Industry Leader – Insurance T: 212-872-3383 E: ljhay@kpmg.com Frank Qin Associate T: 404-222-3485 E: fengqin@kpmg.com David White, FSA, MAAA Principal, National Leader – Actuarial Services T: 404-222-3006 E: dlwhite@kpmg.com Gerry Smedinghoff Manager T: 480-459-3473 E: gsmedinghoff@kpmg.com KPMG’s Health Actuarial practice Editor Mark Jamilkowski, FSA Managing Director – Health Actuarial Services T: 212-954-7410 E: mjamilkowski@kpmg.com Robert Hanes, FSA Director – Health Actuarial Services T: 610-341-4806 E: rhanes@kpmg.com Laurel Kastrup, FSA, MAAA Managing Director – Health Actuarial Services T: 214-840-2461 E: lkastrup@kpmg.com Robert Hanes, FSA Director – Health Actuarial Services T: 610-341-4806 E: rhanes@kpmg.com Peggy Hermann, FSA, MAAA Director – Health Actuarial Services T: 610-341-4821 E: mhermann@kpmg.com Al Raws, FSA, ACAS, MAAA Manager – Health Actuarial Services T: 610-341-4807 E: arawsiii@kpmg.com The information contained herein is of general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. kpmg.com © 2015 KPMG LLP a Delaware limited liability partnership and the U.S. member firm of the , KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.

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