Implementation Guide for Statements 74 and 75 on Other Postemployment Benefits
Consultative Group Membership List
As of July 2016

Mr. John Bartel
President
Bartel Associates, LLC

Mr. Bruce Eastes
Compliance and Reporting Specialist
CalPERS

Ms. Joan Fontes
Deputy Director
North Carolina Department of the State Treasurer

Ms. Jodie Hartman
Finance Director
Village of Lake Zurich, IL

Ms. Staci Henshaw
Director of Reporting and Standards
Commonwealth of Virginia

Mr. Daniel Jaroche
Accounting Manager
State of Michigan

Mr. Frederick Lantz
Partner
Sikich, LLP

Ms. Preeta Nayak
Senior Accounting and Financial Management Advisor
North Carolina Department of the State Treasurer

Mr. Jun Peng
Associate Professor
University of Arizona

Ms. Heather Ricard
Chief Financial Officer
Municipal Association of South Carolina

Mr. James Rizzo
Senior Consultant and Actuary
Gabriel, Roeder, Smith and Company

Mr. David Showalter
Partner
Vavrinek, Trine, Day & Co., LLP

Ms. Jenny Starr
Chief Financial Officer
Ohio Public Employees Retirement System

Mr. Sean Walker
Partner
CliftonLarsonAllen, LLP

Mr. Jim Whelpley
Consulting Actuary
Rael & Letson