EW #8954 graduated from the University of Bristol with an honours degree in Mathematics in 1978 and joined a leading firm of Consulting Actuaries, Duncan C Fraser & Co, as an actuarial student.

Jonathan became an Associate of the Institute of Actuaries on completing the examinations in 1983. He became a Fellow of the Institute of Actuaries in 1985. He was a member of the joint working party of the Institute of Actuaries and Faculty of Actuaries on Discrimination in Insurance in 1986. Jonathan is an Associate Fellow of the Institute of Mathematics and its Applications. He presented in December 1985, together with his Partner, Stuart Southall, an award winning paper at the Institute of Actuaries entitled "A Pension Scheme Wind-Up: Legitimate Act or Smash and Grab?".

Jonathan’s prime responsibilities at Duncan C Fraser & Co were for the provision of policy and technical advice on the provision of pension benefits to companies operating in the United Kingdom. He became a Partner of Duncan C Fraser & Co in 1985 by which time he was responsible for 25 corporate clients including 7 major publicly quoted UK companies. Jonathan was also responsible for the calculation of life and reversionary interests in trusts and settlements.

In 1986 William M Mercer acquired the partnership of Duncan C Fraser & Co to form a consultancy company, William M Mercer Fraser Limited with whom Jonathan became a Senior Consultant and Actuary. Whilst with William M Mercer Fraser Limited he was a course leader between 1986 and 1988 on the international professional development programme in Dallas in the US.

In May 1988 he founded a firm of Consulting Actuaries specialising in pension matters.

His professional experience is mainly in providing actuarial, consultancy and administration services to pension schemes in the United Kingdom. Jonathan is the joint author of a FT Law & Tax Report entitled “Pension Issues in Mergers and Acquisitions”.

Jonathan has extensive experience of providing expert evidence in connection with proceedings in the High Court. Cases in which he has given oral evidence include Clark v BET plc and Rossall v Stadium Electrical Holdings Limited. He has given written evidence in a number of cases including Stevens & Others v British Airways plc, Coloroll Trustees v Sedgwick Noble Lowndes and in the Trofos Foundation settlement. Jonathan has also given evidence at a number of industrial tribunals. He regularly carries out second opinion work and has assisted in negotiating a settlement in a number of disputes.