Arizona Captive Insurance Association

Board of Directors

 J. Michael Low, Esq., President
Scottsdale, AZ
Kutak Rock LLP

J. Michael Low is Of Counsel in the Scottsdale office of Kutak Rock and a member of the Firm’s Insurance Regulatory & Compliance Practice. Mr. Low's practice principally includes representation of insurers, insurance associations and institutions before the Arizona Legislature and the Arizona Department of Insurance, as well as other state insurance departments. His practice also includes a wide range of insurance-related representation, including litigation consulting, reinsurance matters, arbitrations and mediations, and insurance corporate and regulatory matters involving the formation,merger and acquisition of insurers, including the formation and licensing of over 30 captive insurers. He has authored reports and testified as an expert witness in over 100 matters in state and federal courts involving life, health, property and casualty insurance coverages, claims handling, agent conduct, and insurance bad faith issues.

Richard Amoroso, Esq., Past President

Squire Patton Boggs LLP
Phoenix, AZ

Richard's legal practice is focused in the areas of insurance recovery litigation, insurance business law and regulatory matters, arbitration and asset recovery.

Jun Deng, CPA, ARM, Director

Fortive Insurance

Aaron Smith, ACI, Director

Strategic Risk Solutions (West) Inc.

In order to continue to support captives, Aaron Smith joined the Arizona Captive Insurance Association as a Corporate Service Provider on behalf of the captive management firm Strategic Risk Solutions (West) Inc.  He has a diverse background to draw upon that allows for a fresh perspective in the promotion of captive insurance industry in Arizona.  Additionally, he supervises captives domiciled in Arizona, Utah, Michigan, Montana and Hawaii on behalf of Strategic Risk Solutions (West) Inc.

Andrew White, Director

Alliance Bank of Arizona

Andrea Wittfield, ACI, Secretary
Issaquah, WA
Costco Wholesale 

Risk Finance and Accounting Manager at Costco Wholesale since 2001. 

Vice President of Captive Management and serves on the Underwriting, Investment and Audit Committees of the captive. Over 10 years experience in the captive industry and over 20 years experience in insurance. Completed her Associate in Captive Insurance designation in 2008.

Rae Brown, CPA, Treasurer
Phoenix, AZ
GPW and Associates, Inc.

 Rae entered the captive insurance industry in 2008 following 25 years in finance and management positions outside of insurance.

Lawrence Prudhomme, CPA, ACI, Director
Phoenix, AZ
GPW and Associates, Inc.

Mr. Prudhomme joined GPW and Associates, Inc. in 2008 to apply his management skills and expertise in the insurance industry. He began his career with Arthur Andersen & Co. in Detroit and spent 8 years in the tax department specializing in small to mid-size companies. During his business career, Mr. Prudhomme has been in management positions in the graphic arts industry, the investment advisory business and with a Fortune 100 company. He recently achieved the Associate in Captive Insurance (A.C.I.) designation from the International Center for Captive Insurance Education (ICCIE).

Stephanie Lefkowski, Director


Stephanie brings eight years of state insurance regulation experience.  Prior to joining Aon, she worked for the State of Arizona where she regulated Medicaid insurance companies for three years and captive insurance companies domiciled in Arizona for five years.

 Victoria E. Fimea, Esq. Director

Mesa, AZ

Victoria Fimea is the Senior Vice President, Legal Counsel and Head of Regulatory Department – North America for Artex Risk Solutions, Inc.   Ms. Fimea is based in the Mesa, Arizona office of Artex and she has 30 years of insurance experience. She manages and is responsible for the regulatory, claims, underwriting and captive formation departments and is a member of the senior management team.  Ms. Fimea also is responsible for general corporate matters and regulatory relationships with regulators in the U.S. and the Caribbean.  Her duties also include insurance defense and litigation, alternative dispute resolution, compliance and risk management, along with development of insurance policy coverage issues and terms. 

Marcia Philpott, Director
Phoenix, AZ
SRP/Captive Risk Solutions, Ltd.

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