expert testimony, and life settlements. Their reach is supported by offices in Dallas, Kansas City, London, Baltimore, Denver and Indianapolis.

Innovative computing technology has been a cornerstone of their ability to provide cost-effective solutions to difficult problems. They have developed a suite of Windows-based actuarial software to assist their consultants and outside actuaries in completing many of their activities in an efficient and effective manner. This includes an actuarial pricing and projection system, a statutory and tax reserve factor generator for traditional life plans, an exposure study and Monte Carlo simulation system for traditional life insurance, and a life settlement pricing system. L&E continues to improve and upgrade its existing portfolios of software, while at the same time developing new applications that will allow insurance professionals to manage their responsibilities more effectively.