FINREP Texas November 17-18, 2022

Since 2010, Stephen has been providing tax compliance services and consulting services for multiple entity types. His responsibilities include coordination of the insurance tax compliance practice, which includes federal and multi-state tax return compliance, premium tax compliance, income tax provisions on the statutory basis of accounting, consolidated income tax provisions on the GAAP basis of accounting, and representing taxpayers during the examination process with the Internal Revenue Service and state departments of revenue.

He has experience assisting clients with planning issues including: effective tax rate analysis, multi-state tax planning and analysis, distribution and dividend planning, and research for various other tax issues.

Suzannah Jones is a Deputy Chief at the Texas Division of Emergency Management (TDEM) with responsibility for Recovery and Mitigation. Suzannah has been with TDEM since 2011.

While with TDEM, Suzannah has been actively involved in the state’s response to 16 presidentially declared major disasters including Hurricane Harvey, the COVID-19 pandemic and the severe winter weather in 2021. As Deputy Chief, her team manages over $18 billion in federal funds. Suzannah came to TDEM from the Texas A&M Engineering Extension Service (TEEX) where she worked in two different divisions: the National Emergency Response and Rescue Training Center and Disaster Preparedness and Response/Texas Task Force 1. She was involved in planning, training and exercises and managed large projects in both Texas and across the U.S.

Prior to her tenure at TEEX, Suzannah worked for the U.S. Department of State as a member of the Foreign Service, serving at US embassies in Madrid, Moscow and The Hague.

Suzannah obtained a bachelor’s degree in psychology and sociology at Southern Methodist University, a master’s in business administration from Schiller International University in London, England, and a master’s in public service and administration from Texas A&M University. Suzannah is also a Certified Emergency Manager® (CEM®) through the International Association of Emergency Managers (IAEM).

Arthur Randolph is a principal and consulting actuary with Pinnacle Actuarial Resources managing the firm’s Atlanta, Georgia office. He has been in the insurance industry since 1998 and has been consulting since 2001. Art’s consulting career has focused on homeowners, commercial property, commercial multiple peril, workers’ compensation, medical professional liability, general liability, and commercial and personal automobile exposures.

Art provides actuarial consulting services to property and casualty (re)insurers, self-insured entities, risk retention groups, and captive insurers. In particular, he serves as the Appointed Actuary for numerous property insurance companies domiciled in Florida and in other weather catastrophe-prone states. Art’s core services include reserving, ratemaking, and risk transfer testing.

Art is a Fellow of the Casualty Actuarial Society and a Member of the American Academy of Actuaries (AAA) and holds additional insurance designations. He is actively involved with the Florida Chamber of Commerce and is a member of the AAA P/C Extreme Events and Property Lines Committee.

Noelle Codispoti, CPCU, ARM, is the Director of CISR High School Program at the National Alliance for Insurance Education and Research. An accomplished leader in the early talent space, she leads the national growth strategy for the CISR High School Program which allows students to earn the Certified Insurance Service Representative (CISR) designation before they graduate high school, equipping them with vital pre-career exposure and technical industry training.

In 2021, Noelle co-founded Verto LLC, a boutique consulting firm focused on advancing the next frontier of talent through authentic engagement at every level of an organization. Prior to founding Verto, Codispoti spent 10 years with Gamma Iota Sigma, the insurance industry’s premier collegiate talent pipeline, actively advancing the discourse on recruiting, retention, and the future of the industry. Codispoti has been deeply committed to the diversification of the insurance industry talent pipeline, bringing the Global Dive In Festival to North America in 2016 and serving as Co-Champion for Dive In in the Americas until 2020.

Codispoti was honored by Business Insurance as of its 2013 Women to Watch, by Insurance Business America as of 2015’s Hot 100 and one its 2015 Elite Women, by NAMIC as a 2017 Merit Society award winner and as their 2021 Service Award recipient. She received her BBA from Temple University, with a dual major in Actuarial Science and Risk Management and holds her Certified Property Casualty Underwriter (CPCU) and Associate in Risk Management (ARM) designations from The Institutes. sans

Jay Thompson has considerable experience in both regulatory and legislative issues involving the business of insurance. He regularly participates in regulatory proceedings involving contested case hearings, contested rate hearings, policy form approvals, rulemaking, licensing, mergers, acquisition, and dissolution of insurance companies and other regulatory matters before the Texas Department of Insurance.

As a registered lobbyist, Jay has represented the property/casualty and life, accident, and health insurance industry on legislative issues impacting those insurers. He has worked closely with leadership in Texas to find constructive solutions to legislative issues. Jay has written numerous bills and amendments to the Texas Insurance Code and has been recognized as a leading expert on insurance regulation.

Jay have also represented insurers in litigation involving insurance bad faith, tax disputes against the state of Texas, appeals from administrative actions at the Texas Department of Insurance, disputes involving reinsurance, and disputes between companies and agents.

Since 2017, Timothy has been providing tax services. Timothy primarily serves the insurance industry, but also has experience in individuals, partnerships, and corporate tax returns. He is experienced in the insurance tax compliance practice, bookkeeping, and administrative services.

Tim is a Member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. He received his B.S. in Accounting and MAcc from Florida State University.

Nicole Thornbro has been a prosecutor in the Bexar County District Attorney’s Office for the last 20 years.  She spent 3 years as a felony prosecutor in the Criminal Trial Division handling drug cases, arsons, aggravated assaults, aggravated robberies, murders, and other violent crimes.  However, the remaining 18 years were spent assigned to the White Collar Crime Division, now renamed the Public Integrity and Cyber Crime Unit.  This division handles fraud cases, complex financial crimes, computer related offenses, and public integrity cases.  In April 2012, Ms. Thornbro was selected from within this unit to become a specially designated Insurance Fraud Prosecutor for the Texas Department of Insurance.  Since that time, she has exclusively prosecuted all TDI insurance fraud prosecutions with jurisdiction in Bexar County.  In addition to investigating and prosecuting cases, she has given presentations relating to white collar crime and insurance fraud to various groups including insurance companies, law enforcement agencies, prosecutors, community groups, and TDI personnel.  In addition to her work as an Assistant Criminal District Attorney and Texas Department of Insurance special prosecutor, she has served as an adjunct professor, teaching Constitutional Criminal Procedure as the University of Texas San Antonio, as well as an adjunct professor at St. Mary’s School of Law, where she was the head coach for the St. Mary’s National Mock Trial Team for 10 years.

Jamie Walker is the deputy commissioner of the Financial Regulation Division.  Jamie is responsible for all aspects of the division’s operations, particularly focusing upon oversight of insurer solvency and related consumer protections.  The division fulfills its mission through licensing companies, conducting financial analysis, performing on-site examinations, and leading regulatory interventions including receivership for rehabilitation and/or liquidation.  

Jamie began her career with TDI in March 2000 as an Examiner Trainee in the Examinations Section.  After 12 years of holding various positions in the Examinations Section, including five years as an assistant chief examiner, she assumed the role of associate commissioner of the Licensing Services Section from 2012 to 2015.  As associate commissioner, Jamie managed a staff responsible for the incorporation and licensing of insurers and preservation of insurer records; the licensing and regulation of insurance agents, agencies, adjusters, title agents, escrow officers, navigators, and others, as well as appointments, renewals and continuing education; and the licensing and registration of independent review organizations, workers comp networks and utilization review agents. In 2015, Jamie was named the assistant deputy commissioner of the Financial Regulation Division.  The role’s responsibilities included developing and implementing administrative procedures, being familiar with all operations of the division, and functioning as a resource regarding the division’s functions to other areas of TDI.  Jamie has been serving as the deputy commissioner of the Financial Regulation Division since May 2018.

Jamie has been actively involved in various National Association of Insurance Commissioners (NAIC) committees and working groups, including the Statutory Accounting Principles Working Group, Valuation of Securities Task Force, Capital Adequacy Task Force, and Reinsurance Task Force. 

Jamie holds a Bachelor of Arts – Economics from Lyon College, Batesville, AR.  She has a Certified Financial Examiner’s designation from the Society of Financial Examiners (SOFE) and has been an active member since 2000.

Since 1995, Michael has been providing assurance and accounting services. A graduate of San Diego State University with a Bachelor of Science in Accounting, he has experience in insurance, not-for-profit entities, technology companies, and local and state governments.

Michael has been the Accounting Technology Manager for over ten years at THF. He possess both accounting and IT knowledge with a background that includes information technology auditing and a broad set of skills that have facilitated his understanding of organizational complexities. He has extensive experience identifying risk, designing and testing information system controls for audits of financial reporting, as well as auditing various aspects of information technology. He has been responsible for planning and supervising engagements covering all facets of auditing, IT security and auditing, data analytics, risk management, SAS70/SOC reporting, and financial audit support. This understanding has enabled him to contribute significantly to bridging the gap between business and technology in companies. In addition, he has extensive experience in computer assisted audit techniques (CAAT/IDEA) and Access to provide assistance in database management in the accounting and audit areas.

In addition, Michael has five years of experience with a national corporation.  During that time, he performed analysis of monthly financial statements and preparation of state income tax returns.

Tom McWilliams joins us from Gallagher Re in Dallas, Texas, where he is a senior broker and Executive Vice President in the Property/Casualty Reinsurance practice, advising companies on all aspects of risk and capital management. Tom has been with Willis Re/Gallagher Re for the past 18 years. Prior to joining Willis Re, Tom spent 25 years with some of the world’s largest Reinsurers in a variety of client facing roles encompassing underwriting, sales, and senior management positions

Catherine began working in public accounting when she joined Thomas Howell Ferguson in January 2015.  Her experience in public accounting includes providing assurance and accounting services. Her industries served include corporate, governmental, insurance, and not-for-profit organizations. The majority of Catherine’s career has been concentrated on serving the insurance and governmental industries.  Her responsibilities consist of engagement planning, performance of fieldwork, internal control testing, and assistance with report preparation.

Catherine has experience in auditing insurance organizations, providing financial statement and compliance audits in accordance with auditing standards, audits of statutory financial statements, reinsurance accounting, reviews, compilations, designing and implementing control tests for insurance companies, compiling quarterly and annual financial statements under a statutory accounting basis, internal control evaluation and analysis, agreed-upon procedures, consulting, technical research and documentation of accounting standards, and performing SOC 1 Type 2 and SOC 2 Type 2 engagements.

Since 1995, Canita has been providing consulting, tax, and accounting services. She serves a wide variety of business and individual clients with respect to federal, as well as state and multi-state taxation. In addition, she has been involved in mergers and acquisitions, litigation support services, IRS examinations, and representation and examinations related to various state tax issues.

She holds the Certified Florida Sales and Use Tax (CFST) designation and has provided sales tax consulting services related to compliance and reporting solutions for various industries.

Gary re-joined Pinnacle in 2022 after two years with Willis Towers Watson. Prior to Pinnacle, Gary was a pricing actuary for three of the top 10 insurance companies. His experience includes standard homeowners rate indications, commercial auto rate indications, and reinsurance treaty pricing for personal and commercial lines. He also has experience in reserving analyses for commercial auto and market trend analyses for commercial auto and workers’ compensation.

Gary has worked extensively on the application of advanced statistical modeling techniques to the insurance process. His experience in predictive analytics applications include rating and underwriting plan design, homeowners by peril analysis, auto vehicle characteristics analysis and scorecard development, and territory boundary development. Gary has made numerous presentations on topics relating to analytics and its application to insurance.

Gary has assisted companies in the design and implementation of rating plans and underwriting scorecards, assisted clients with incorporating data sources into classification plans, and enhanced territory classification utilizing advanced analytical methodologies for client companies. He has also designed custom vehicle classification scorecards, designed and maintained inspections prioritization scorecards, and peer-reviewed and advised companies on their analytics processes.

Stuart Harbour is a Texas certified public accountant with over 30 years of experience in accounting and financial management. He has served in financial leadership roles in both public and private entities and has developed broad expertise including systems development, process reengineering,  internal controls design, regulatory compliance and financial reporting. Stuart is a hands-on leader and team builder experienced in Property and Casualty and Workers Compensation Insurance, energy industry accounting and merger and acquisition activities.

Stuart began his career as an auditor at KPMG before serving in various financial roles including corporate controller at a NYSE traded diversified energy company.  Stuart has also served as vice president over planning, budgeting, and reporting at Texas Mutual Insurance Company (Workers Compensation) and as corporate controller for a Texas insurance group that writes non-standard auto in multiple states.

He is currently the Chief Financial Officer of the Texas Windstorm Insurance Association, a residual market property insurer providing hurricane coverage to over 200,000 policyholders along the Texas coast. He manages all accounting and finance functions including budgeting, financial reporting, and treasury functions. Stuart is also the Chief Financial Officer of Texas FAIR Plan Association which provides residual market homeowners insurance throughout Texas. The annual combined premiums for the two Associations exceeds $500 million.

Lauren Ybarra advises clients in the highly regulated insurance industry on a broad range of transactional and regulatory matters. She guides them through business expansion across state lines, the formation of new ventures, and corporate reorganizations. Lauren has significant experience managing statutory filings, including Form A (statements regarding acquisition of control), Form B (annual registration statements), and Form D (transactions subject to prior notice). Lauren counsels entities across the industry on compliance nationwide, regulatory investigations, enforcement actions, and other operational challenges.

Staying ahead of regulatory developments impacting new technologies, Lauren takes an innovative approach to protecting clients’ interests, especially in the InsureTech space. She has particular strengths in providing strategic management of insurance related entities and advising on change-of-control transactions involving insurance regulated entities and insurance technology companies on a nationwide basis.

Catherine began working in public accounting when she joined Thomas Howell Ferguson in January 2015.  Her experience in public accounting includes providing assurance and accounting services. Her industries served include corporate, governmental, insurance, and not-for-profit organizations. The majority of Catherine’s career has been concentrated on serving the insurance and governmental industries.  Her responsibilities consist of engagement planning, performance of fieldwork, internal control testing, and assistance with report preparation.

Catherine has experience in auditing insurance organizations, providing financial statement and compliance audits in accordance with auditing standards, audits of statutory financial statements, reinsurance accounting, reviews, compilations, designing and implementing control tests for insurance companies, compiling quarterly and annual financial statements under a statutory accounting basis, internal control evaluation and analysis, agreed-upon procedures, consulting, technical research and documentation of accounting standards, and performing SOC 1 Type 2 and SOC 2 Type 2 engagements.

Since 2007, Brandon has been working with auditing insurance, governmental, not-for-profit, and commercial entities, as well as employee benefit plans. Brandon has extensive experience providing assurance and consulting services to insurance companies and related entities. A graduate of Carson-Newman College with a Bachelor of Science in Accounting, Brandon has specific experience documenting the major transaction cycles for insurance companies, assessing control risk, and design and implementation of the control tests of the premiums, claims, reinsurance, and treasury transaction cycles.

Brandon also has experience related to inventory tracking, observation, and reconciliation. He has provided a range of services which include financial statement audits, internal control studies, agreed-upon procedures, reviews, and compilations. His responsibilities as an auditor consist of planning, fieldwork, and report preparation in the areas of financial and compliance audits.

Chris is a shareholder and the co-leader of the firm’s insurance industry group practice. He has provided assurance, accounting, reporting, and consulting services to insurance companies and related entities since 2000. Chris is a member of the AICPA/NAIC Task Force Panel of Experts, which helps resolve accounting and reporting issues for insurance entities.  The Panel also helps review revisions to AICPA Accounting and Auditing Guides. 

Chris has also conducted risk assessments in various areas, including data privacy, vendor management, and underwriting and has spoken on Enterprise Risk Management (ERM). He was previously Vice President and Controller for a start-up multi-line insurance group where he designed and implemented all accounting and financial reporting mechanisms to facilitate decision-making and comply with financial and regulatory reporting requirements.

In addition to his licensure as a CPA, Chris has earned the designation of Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA) from the Institute of Internal Auditors and the Chartered Global Management Accountant (CGMA) designation from the American Institute of Certified Public Accountants.

Chris received a bachelor’s degree in finance from Florida State University and a Master of Accountancy from the University of West Florida.