Stephen Cheng is a senior consulting actuary and the managing director of Westcoast Actuaries Inc. He is a Fellow of both the Canadian Institute of Actuaries and the Society of Actuaries with over 30 years of pension and actuarial consulting experience. He holds a Bachelor of Science degree as well as a Master of Business Administration degree from UBC. Mr. Cheng is a qualified expert in the Supreme Court of BC. He has served on many task forces and committees at both the Canadian Institute of Actuaries and the Society of Actuaries. He is a member of the Association of Canadian Pension Management (ACPM), the Canadian Pension & Benefits Institute (CPBI) and the Estate Planning Council of Vancouver. He has presented to the Department of Finance and professional organizations on pension issues and contributed to books and journals on actuarial matters.