Dr. Dwight Steward was retained to calculate the economic value of Ms. Smith’s salary and fringe benefit losses. This case addresses the injury Ms. Smith sustained while walking through a Wal-Mart store. At the time of the incident Ms. Smith was training to become a counselor and had recently completed her internship and received her license and certification as a Chemical Dependency counselor. Dr. Steward first calculated the plaintiff’s projected salary from the time of the incident to her expected retirement age relying on financial data occupational information and publicly available labor market data. He used the Bureau of Labor Statistics data to identify the average salary for rehabilitation counselors. Job related fringe benefits were estimated by Dr. Steward using labor market data and U.S. government research publications. Dr. Steward derives the annual expected total compensation by downwardly adjusting the projected total compensation by actuarial factors that account for mortality and work life expectancy. Finally Dr. Steward calculates the present day value of the yearly-expected losses by discounting the expected compensation losses by the appropriate interest rate factor.