Katherine Moore is an Associate of the Society of Actuaries and a Member of the American Academy of Actuaries with nearly 20 years of actuarial experience. She has worked with over 100 California public agencies and trusts, focusing on OPEB and pension valuations and compliance with GASB 68/75 and ASC 965. Additional experience includes setting contribution levels, pricing potential benefit changes, forecasting benefit levels, and actuarial audits. Katherine joined Rael & Letson in January 2026. She graduated from California State University, East Bay with an M.S. in Statistics and Washington University with a B.A. in Economics.