Ms. Ahern has served as a consultant for investor-owned and municipal utilities and authorities for nearly 27 years. As a Certified Rate of Return Analyst (CRRA), she has extensive experience in rate of return analyses, including the development of ratemaking capital structure ratios, senior capital cost rates, and the cost rate of common equity for regulated public utilities. Ms. Ahern has testified as an expert witness before 29 regulatory commissions and one Canadian province. She also maintains the American Gas Association’s (AGA) benchmark index against which the AGA Gas Utility Fund’s monthly performance is measured. Ms. Ahern served as President of the Society of Utility Regulatory and Financial Analysts (SURFA) from 2006-2010 and now sits on its Board of Directors. She also serves on the Rate and Regulatory and Finance/Accounting/Taxation Committees of the National Association of Water Companies (NAWC) and the State Affairs Committee of the AGA as well as the Cost of Capital Working Group of the Edison Electric Institute (EEI). Ms. Ahern is also a member of the American Finance Association (AFA).