Employee Benefits and Retirement Plans Expert Witnesses: 8

Arthur B. Kagan, FSA, EA, is one of the most qualified Actuaries and Pension Plan consultants in the country. In his over 40 year career, he has helped thousands of plan sponsors with the management of their company’s retirement plans, as well as hundreds of thousands of plan participants with their pension benefits.

Since 2020, Mr. Kagan has completed 50 expert witness cases, including personal injury, medical malpractice, wrongful death, economic damages, family law, life estates, ERISA, public pension plan participant values, deferred compensation agreements, insurance, annuities, and general litigation on economic values.

Mr. Kagan served as the President and sole owner of a third party administration (TPA) and actuarial consulting firm for 26 years serving 650 plans;  Previously, he was president and partner of a TPA and actuarial firm serving 1400 plans. He is fully credentialed in actuarial valuations, plan funding, and present value calculations:

Mr. Kagan serves large, mid-size, and small plans covering all industries and all employer types.  He specialize in all aspects of:

Mr. Kagan has presented many seminars on recent developments in pension plan industry and creative plan design to the Desert Estate Planning Council, California CPA Society, AXA Advisors, and various financial advisory and CPA firms.

Dr. Pavithra Kumar has over 16 years of experience in Economic Consulting and specializes in the application of economic and financial theory to questions arising in business disputes, securities / derivatives, transfer pricing and corporate finance litigation. She has expertise in damages quantification spanning a variety of contexts and industries, business valuation (including startups and companies across several niche industries), securities and structured finance litigation. Dr. Kumar is proficient in the use of sophisticated statistical modeling and econometric techniques, including event studies, analysis of options, swaps and other complex structured products.

Litigation Support - Dr. Kumar has been engaged several times as a testifying expert in securities, valuation and damages-related matters, and as consulting expert in a wider range of litigation including tax and transfer pricing, financial antitrust, statistical sampling and wage and hour-related suits. She has issued expert reports and participated in several intensive expert witness testimony training courses (including one-on-one deposition and trial coaching).

Areas of Expertise:

Dr. Kumar’s work has contributed to several high-profile wins, including a multibillion-dollar hotel acquisition dispute in which she led teams supporting academic experts in their assessments of the post-transaction performance of the acquired hotels and the resultant decline in value. In other matters, she has led teams in the preparation of economic, financial, and statistical analyses through all stages of the litigation process.

In previous consulting roles, Dr. Kumar led cross-office teams in cases spanning securities class action, transfer pricing, M&A and business valuation-related matters, damages estimation in a variety of contexts, including trademark infringement, securities class actions and private equity disputes, and ERISA suits. She has supported industry experts in fields including sports and entertainment and fiduciary process, and academic experts in areas including corporate governance, assessment of inter-company transactions, class certification and market efficiency, securities lending, banking and solvency.

MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 40 years. Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals. 

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics. 

Areas of Expertise Include:

• Banking Operations/Administration
• Check Fraud
• Lending Policies, Custom and Practice
• Loan Underwriting & Credit Administration
• Loan Securitizations & Servicing
• Bankruptcy, Foreclosures and Workouts
• Trust & Fiduciary Issues / Operations
• Securities Brokerage & Investments
• Valuations & Damages Analysis
• Forensic Accounting
• Employment / Compensation
• Real Estate Brokerage & Management
• Title Insurance & Escrow
• Real Estate Appraisal & Transactions
• Insurance Industry Custom & Practice
• Insurance Coverages / Claims Handling
• Insurance Bad Faith

Dr. Brian H. Kleiner was a former human resource manager for Ford Motor Company. He has had over 100 private and public consulting clients and has trained thousands of employees. 

Dr. Kleiner taught three 36-hour courses on KLCS-TV, has over 500 publications, and has given trial / arbitration testimony in over 70 cases, including one resulting in a $12.5 million plaintiffs verdict in 2014 concerning disability discrimination and wrongful termination. He has been profiled in Bender's California Labor and Employment Bulletin in 2007 as a result of his overall forensic expert successes and other achievements. 

Degrees Include:

• B.S. in Business Administration, Drexel
• MBA, UCLA
• Ph.D. Management, UCLA

View Orders Expunging Records Relating to Insurance Fraud, Obstruction, Criminal Attempt, and Certificate of Occupancy.

Wayne Citron has 50 years of experience as an expert in Forensic Reconstruction of Insurance Transactions. He is an insurance expert and consultant. Litigation Support - Wayne Citron specializes in policy interpretation of the rules, laws, and regulations governing insurance and financial matters. His services are available to attorneys representing plaintiff and defendant and include effective reports, affidavits, depositions, and testimony as needed. Areas of Expertise:

Mr. Citron established the Citron Agency and CMC Advisors Inc. in 1972, where his duties included executive and managerial responsibilities, sales, service, compliance with all insurance matters as well as securities laws and regulations. Both firms are leaders in life, health, disability and property and casualty insurance. Mr. Citron is an expert in all forms of insurance, including:

Mr. Citron has served as an instructor for Prudential Insurance Company Brooklyn Agency (1973) educating personnel in general insurance matters, underwriting, and insurance law. He has worked with companies including Prudential Insurance Company, United States Life Insurance Company, North American Company for Life and Health Insurance, American General Life Insurance Company, William Penn Life Insurance Company, American Life Insurance Company, Chubb Insurance Company, Travelers Insurance Company, Mass Mutual Insurance Company, John Hancock Insurance Company, and American International Group (AIG), among other. 

View CMC Advisors' Consulting Profile.

Malcolm S. Cohen, PhD, President of Employment Research Corporation, has over 30 years of experience in the field of Economics and Employment specializing in Labor Markets and Statistical Analysis. 

Dr. Cohen founded the firm in 1997, after retiring as the Director of the Institute of Labor and Industrial Relations at the University of Michigan, which he directed for 13 years. With a PhD in Economics from the MIT in 1967, his research interests include labor market information, labor turnover, employment forecasting and labor shortages. He has directed several major studies to identify national shortage occupations and measure labor turnover using administrative records. 

Dr. Cohen's book, Labor Shortages as America Approaches the Twenty-first Century, was published by the University of Michigan Press. His most recent book, Global Skill Shortages, written with Professor Mahmood A. Zaidi, is published by Edward Elgar Publishing. He has had articles published in a large number of journals, including: Journal of Human Resources, Monthly Labor Review, Journal of Political Economy, Review of Economic Statistics, Journal of Economic Theory, and The American Economic Review. 

Litigation Support - Dr. Cohen has either testified or been a consultant in over 1,000 audits or cases and has testified over 150 times. He has also served as an expert to the EEOC and U.S. Department of Labor in discrimination cases, and has directed many research projects sponsored by government agencies. 

Areas of Expertise:

View Dr. Cohen's Consulting Profile.

Kit Darby was the president of AIR, Inc., the largest Career Information Resource company for pilots for 25 years. Mr. Darby Provides Answers and Statistical Data, but also Guidance through the Constantly Changing Aviation Industry. He works with Military, General Aviation, Corporate, and Commuter Pilots transitioning to the larger airlines. Mr. Darby provides complete, timely, and accurate career information to help pilots make informed decisions throughout their job search and to assist them in their career development as an airline pilot. Retired United Airlines captain, airline and military instructor pilot.

AIR-Experts Services Provided:

• Pilot Career Earnings and Employability Models
• Depositions and Trials
• Expert Witness and Litigation Support
• Case Preparation and Analysis

Pilot Forecasting:

• Pilot Hiring and Equipment forecast
• Economic Forecast
• Pilot Supply and Demand
• Pilot Hiring Trends
• Pilot hiring requirements

www.KitDarby.com

DeAndrea T. Williams is a distinguished Certified Rehabilitation Counselor (CRC), Certified Vocational Evaluator (CVE), International Psychometric Evaluator (IPEC) and a Certified Life Care Planner (CLCP). She has a robust background in vocational assessment, counseling, and disability management. Holding a Master of Science in Rehabilitation Counseling from the University of Kentucky, DeAndrea is uniquely positioned to provide expert guidance and strategic solutions in complex vocational and medical-legal cases.

As the President/CEO of Land of Goods Vocational Consulting, Mrs. Williams leads a team of twelve evaluators conducting in-depth vocational evaluations, labor market analyses (local, state, and national), and transferable skills assessments. Utilizing authoritative resources like the Dictionary of Occupational Titles (DOT), Occupational Outlook Handbook (OOH), and O*NET, she provides precise insights into employability and career potential. 

Litigation Support - Land of Goods Vocational Consulting (LOGVC) is a national vocational consulting firm providing Forensic Vocational Expert Services in private-law matters, including ERISA disability, Social Security disability, personal injury, workers’ compensation, and employment litigation. LOGVC maintains a curated directory of Certified Rehabilitation Counselors and vocational experts who provide defensible, methodologically consistent vocational opinions related to employability, earning capacity, transferable skills, and labor market access.

All experts listed through LOGVC are trained in standardized forensic vocational methodology, including the use of DOT/SOC crosswalks, O*NET data, BLS/OEWS wage data, labor market analysis, and individualized functional capacity synthesis, consistent with accepted professional and legal standards. LOGVC experts are available for record review, written reports, depositions, and trial testimony, and may serve plaintiff, defense, or neutral roles depending on the matter.

Areas of Expertise: