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Representing Arizona
Allan Smith


Allan Smith is a Senior Vice President of Marsh Captive Solutions. He heads leads their captive team for the Western USA and is part of their Executive Leadership Team. Allan’s unique brokerage background affords expertise in broader risk strategies, tools and resources that captives utilize. His focus on both short and long term strategies sets a road map and helps a captive work in concert with the parent or group’s holistic risk program. Allan recognizes that a captive is only a piece in the broader context of a client’s risk strategy and works with brokerage teams inside and outside of Marsh to dovetail seamless Enterprise Risk Management solutions. 

Victoria Fimea, Esq.

Ms. Fimea is an Attorney with over 30 years of insurance experience, including over 20 years in C-suite and senior level positions. Her broad experience includes corporate, transactional, governance, litigation, anti-fraud/anti-money laundering and employment law issues and public affairs advocacy.  Ms. Fimea spent the bulk of her career in Washington, D.C., where she was responsible for several advocacy efforts and managed nation-wide litigation efforts (including amicus curiae filings) for the ACLI (American Council of Life Insurers). Currently with Northern Arizona University (NAU) in Flagstaff, Arizona, Ms. Fimea is an Adjunct Professor and the Chair of the Risk Management and Insurance Advisory Council at The W.A. Franke College of Business, which offers an RMI (Risk Management and Insurance) certificate program. Ms. Fimea has a B.S. from NAU, her M.A. from The American University School of International Service, and her J.D. from The American University Washington College of Law.  She is admitted to the Bars of Arizona, California, the District of Columbia and Illinois.

Representing Missouri
Alan Fine

Alan is a Partner in the Brown Smith Wallace Insurance Advisory Services group, where he specializes in the taxation of insurance companies. He also leads our Captive Insurance Advisory Services practice. Alan has 24 years of tax experience and has worked closely with insurance companies for 22 years. Prior to joining Brown Smith Wallace, Alan was a senior manager with a national accounting firm. Alan is responsible for serving insurers writing fidelity, personal and commercial lines; medical and life insurance; other professional malpractice coverages; and captive insurance companies. His areas of specialty include consulting and compliance tax services, captive insurance services and structuring and review of complex GAAP and statutory accounting tax provisions. He has also authored a number of pieces in the insurance tax and captive insurance company areas.

John M. Talley, J.D.

John M. Talley, J.D. is the founder and President of TAL Consulting, LLC (TAL). TAL provides consulting services to individuals and private and public (profit and nonprofit) entitles related to the Captive Insurance Industry. Prior to TAL's formation, John was the Captive Program Manager for the Missouri Department of Commerce and Insurance for over five years. John was responsible for overseeing Missouri's captive domicile and assisting those who desire to form captives in Missouri to meet all the requirements of captive laws and regulations. He has over 30 years of experience as an insurance regulator in captive, property and casualty, life and health and surplus lines insurance. 

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Representing Nevada
Linda Spann


Linda Walker Spann, Director of Marketing for Taylor-Walker Consulting, LLC, has worked extensively in the marketing and public relations field for many years. She was instrumental in forming Walker & Associates, a Utah actuarial firm working with State Insurance Departments in the regulatory sector. During that time, she made presentations to Puerto Rico, St. Thomas, and the majority of State Insurance Departments familiarizing Insurance Commissioners and Chief Examiners to services offered by Walker & Associates. In 1990 Walker and Associates was asked by the Vermont Insurance Department to review applications for captive insurance companies. In 1993 Walker and Associates was sold to a principle who renamed the company Taylor-Walker & Associates.  Linda remained with the actuarial firm becoming Vice President, Marketing. At that time Taylor-Walker began to expand their captive insurance business performing all actuarial aspects. Taylor-Walker has seen substantial growth under the ownership of Scott Garduno, FSA, MAAA, with over 60% of revenue coming from the captive industry.  Linda serves on the NVCIC Board, WRCIC Board, CICA Membership Committee, and WRCIC Conference Committee.

Renea Louie, ARM, ACI, Fellow


Renea Louie joined the Pro Group family of companies in 2005. She serves as Chief Operations Officer of Pro Group Captive Management Services. Renea is an accomplished business professional with extensive experience and knowledge in the Alternative Risk Transfer industry. Pro Group, since 1995 is known as the premier administrator of self insured groups for workers' compensation and approved Captive Manager specializing in alternative risk transfer solutions for businesses of all sizes and types. Prior to joining Pro Group, she held top level roles in the IT and high-tech industry. Renea has 28 years’ experience in senior management, operations, IT, marketing and administration. She is responsible for the day to day operations of Pro Group companies. Renea has served the industry as a Board member on the International Center for Captive Insurance Education (ICCIE) and continues to serve on the marketing committee. She has served on numerous committees over the past 14 years in several state and national associations including Nevada, Utah, Arizona, Vermont, Tennessee and others and chairs several currently. She holds degrees in Risk Management and in Insurance.

Martha Hayes

Martha joined Larson & Company in 1995 and has specialized in coordinating, completing and reviewing audit fieldwork specifically for insurance entities for 20 years. Her experience also extends to preparing and filing quarterly and annual statements, and preparing and reviewing tax returns and provisions. This experience results in an in-depth knowledge and understanding of the accounting and reporting issues faced by her clients allowing her to regularly field questions related to the recording of complicated transactions and providing the necessary guidance to ensure proper accounting treatment. As Quality Control Partner for Larson & Company, she leads the firm in her technical expertise. Her accounting acumen is demonstrated by the fact that she received the second highest score on the CPA exam in the State of Utah when she sat for the exam. She is well versed in all the relevant accounting and auditing standards and regulation as specified by the AICPA, NAIC, FASB, and GASB.

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Brandy Alderson

Brandy Alderson joined Marsh in 2004 and is a UCIA President and WRCIC Conference Chair, she is based in Salt Lake City, Utah. She is the primary Marsh contact for the Utah domicile, manages the regulator relationships and is responsible for the development within Utah and numerous other domiciles. She is also responsible for assisting clients in design, organization and implementation captive insurance programs.

Representing Utah
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