Johan Lotter


Senior insurance executive and consulting actuary. President of Lotter Actuarial Partners Inc., an actuarial and insurance consulting firm. History of excellence in marketing and product invention. Record of achieving outstanding financial results for clients.


Provides actuarial and business consulting services to institutional investors, insurance companies, banks, regulators and litigators. Leads projects requiring product development, marketing, process engineering, actuarial compliance and due diligence. Project services include pricing, appraisal and valuation. Acknowledged expert on insurance company rehabilitation, M&A and financial management issues. Has built entire supporting systems for financial security products, including compliant marketing and administrative software.

As the foremost US Critical Illness insurance expert, consults with insurance companies.

Consults with clients on substandard life and Critical Illness underwriting.

Provides clients with US and foreign expertise in life insurance products, retirement products, universal life policies, industrial and funeral policies as well as group life and pension plans.


Banks, insurance companies, law firms, investment banks, hedge funds, TPAs and investment companies. References are available.


M&A Know-how: Battle tested insurance corporate modeling methodology and software to support M&A work, rehabilitation monitoring and insurance company asset disposals.

Funding Agreement Expertise: Pricing methodology and software for Funding Agreements.

Critical Illness Facilities: Know-how as well as research and pricing software for Critical Illness insurance. Furnishes Critical Illness Head Office Actuarial Practice Manuals and Critical Illness Substandard Underwriting Manuals. Finished products are currently in use at leading reinsurers and first-tier direct life insurance companies.

Hostile Appraisals: Software and methodology for obtaining classical appraisal values of listed stock of life and health insurance conglomerates, approximated on basis of publicly available information, together with methodology for reconciling to US GAAP and actual prices paid for insurance-heavy conglomerates. Services are used by analysts and Hedge Funds.

Compliance Software: Software and expertise to monitor IRC Section 7702 and 7702(A) compliance. Illustration Actuary Reports.

Viatical Purchases: Purchased endowment (UK) expertise and software.

Impaired Lives: Substandard underwriting expertise in life and in critical illness insurance. Developed knowledge of highly substandard (seriously impaired) life expectancies.

Litigation Support: Insurance department hearings, rehabilitation trial expert, expert evidence provided for quantum of damages in wrongful death and serious injury lawsuits.


Partner of Elucidor, LLC.

Formed Lotter Actuarial Partners Inc. in 1994 to house professional work and negotiations related to major financial projects undertaken on behalf of a consortium of banks and insurance companies. Lotter Actuarial Partners was the predecessor company to Elucidor, LLC.  Achieved $500 Million win for consortium. Furnished Board representation and oversight for consortium. Serves a number of prestigious clients.

Arthur Andersen LLP 1994.

Director. M&A, compliance, pricing, computer systems, reinsurance and GAAP conversions.

William M. Mercer Incorporated (Marsh Subsidiary) (1990-1994).

Principal. Provided consulting services related to M&A values, rehabilitation, compliance, product design, pricing, solvency issues, fairness issues, market research and health insurance.

Cologne Life Reinsurance Company (1983-1990)

Senior Vice President. Pioneered Universal Life in individual market, association group market and worksite market. Developed products, marketing and administrative systems for partners.

Munich Reinsurance Company of SA Ltd. (1978-1983)

Chief Actuary and Deputy to the CEO. Responsible for marketing and profitability of life, health and property and casualty business.

Metropolitan Life – South Africa (–1978)

Assistant Actuary. Individual and group life, funeral insurance, home service business and pensions division.


Fellow of the Institute of Actuaries (London), Fellow of the Society of Actuaries (US), Member, American Academy of Actuaries (US)


Former President, Actuarial Society of Greater New York.