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Michael Hammer is a consulting actuary specializing in multiemployer pension plans at Horizon Actuarial Services since October 2021. Prior experience includes a role as a Senior Associate at Mercer, where retirement actuarial consulting was the focus, and an earlier position at Horizon Actuarial Services as an actuary from November 2016 to April 2021. Also, Michael Hammer worked at Kravitz, Inc. from March 2015 to November 2016, progressing from Actuarial Specialist I to Actuarial Specialist II, where responsibilities included preparing actuarial valuations, reports, and participant benefit statements, along with performing ASC 715 valuations. Michael Hammer holds a Bachelor of Science in Actuarial Science from UC Santa Barbara and has educational experience at Dalhousie University.