Michael Ibrahim

Michael Ibrahim

FSPA, FCA, EA, Director

Mike is an actuarial director with Benefits 21 LLC, a Friedman LLP company. He is an Enrolled Actuary (EA) with over 30 years of consulting experience in the design and administration of defined benefit and cash balance plans.


Mike is involved in performing special actuarial calculations resulting from lawsuits, QDROs and other legal matters.

His expertise includes:

  • Managing the administration and actuarial valuations of defined benefit plans
  • Reviewing cost/benefit analysis and all phases of actuarial valuations to determine client contribution levels under varied assumptions and methods
  • Consulting for plans involved in plan mergers, acquisitions and plan terminations
  • Preparing AFTAP, Participant Funding Notices, Form 5500 and PBGC filings
  • Performing non-discrimination testing for defined benefit and 401(k) plans


  • American Academy of Actuaries, Member
  • American Society of Pension Professionals and Actuaries, Fellow
  • Conference of Consulting Actuaries, Fellow