Education
Massachusetts Institute of Technology, M.S. in Management Science, B.S. in Chemical Engineering, and B.S. in Humanities and Engineering |
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Biography
Ms. Koch works in the areas of environmental and product liability, applying her engineering and business background to address the complex technical and economic issues that often arise. She has extensive experience with evaluating liabilities in connection with insurance recovery, acquisitions and divestitures, bankruptcy estimation hearings, fraudulent conveyance matters, real estate transfers, litigation, settlements, and strategic planning. She serves as ASTM International’s technical contact for its environmental cost estimation standard (E2137), environmental disclosure standard (E2173), and forthcoming climate change disclosure standard.
Ms. Koch also focuses on damages assessments, allocation and recovery of cleanup costs, estimation of asbestos and other mass tort litigation risks, evaluation of potential insurance recovery, and assessment of the impact of environmental regulations. She has served as an expert on cases involving cost recovery, liability estimation, disclosure, insurance claim valuation, allocation, and ability to pay. She has also evaluated of new technologies and market opportunities created by new environmental regulation or changing energy markets.
Ms. Koch is currently involved in organizing the New England Women in Energy and Environment along with her colleague Brattle Principal Judy Chang. They welcome inquiries regarding this group.
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Selected Publications

- Climate Change: Valuing Insurance Claims for Settlement or Litigation 2009 No. 1 (Environment).
 - Let’s Talk About Climate Change: Disclosure is Coming 2008 No. 1 (Environment).
 - ENVIRONMENTAL & PRODUCT LIABILITY DISCLOSURE: Brattle Survey Shows an Array of Inconsistent Practices 2006 No. 1 (Environment).
 - ASBESTOS AND INSURANCE: How to Facilitate a Settlement 2005 No. 1 (Economics).
 - LITIGATION STRATEGY: Back in Vogue 2005 No. 1 (Environment).
 - DAMAGES: Estimating Product Liability 2004 No. 1 (Economics).
 - "The Science of Estimating Damages,"
by Gayle S. Koch and Jennifer S. Boylan, For The Defense, August 2002.
- "Damages Valuation and Settlement Analysis for Mass Toxic Tort and Product Liability Claims,"
by Gayle S. Koch, Comments on Toxicology, 1999.
- "Allocation of Orphan Shares in the Face of Economically Divisible Harm,"
by Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Chemical Waste Litigation Reporter, 1998.
- "Insurance Recovery for Manufactured Gas Plant Liabilities: Valuation, Optimization and Settlement Strategies,"
by Gayle S. Koch, Kenneth T. Wise, and Philip Q Hanser, Public Utilities Fortnightly, 1997.
- "Allocating CERCLA Liabilities: The Applications and Limitations of Economics,"
by Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Toxics Law Reporter, 1997.
- "Economists, Orphans, and Superfund Allocation: Clearing Up the Controversy,"
by Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Chemical Waste Litigation Reporter, 1997.
- "Breaking the Impasse: Structured Analysis to Mediate Insurance Disputes,"
by Gayle S. Koch and Kenneth T. Wise, BNA's Insurance Coverage Litigation Report, 1996.
- "The Best Approach To Environmental Compliance: It Makes More Sense to be Proactive Than Reactive,"
by Paul R. Ammann, Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Chemical Engineering, 1995.
- "Time to Remodel: Challenging the Use of BEN and ABEL in Environmental Litigation,"
by Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Hazardous Waste Strategies Update, 1995.
- "Using Decision Analysis to Manage Environmental Costs,"
by Gayle S. Koch, Kenneth T. Wise, and Paul R. Ammann, Journal of Environmental Regulation, 1995.
- "Controlling Costs and Improving Performance: Strategic Analysis of Litigation,"
by Gayle S. Koch, Carlos Lapuerta, Kenneth T. Wise, and Vincent Gallogly, ACCA Docket, 1994.
- "Evaluating Costs - Accounting for Uncertainties,"
by Gayle S. Koch, Kenneth T. Wise, and Paul R. Ammann, Chemical Waste Litigation Reporter, 1994.
- "Filling the GAAP: An Approach to Improve SEC Disclosure of Environmental Liabilities,"
by Paul R. Ammann, Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Journal of Environmental Law & Practice, 1994.
- "Estimating Contingent Environmental Liabilities: An Approach to Achieve SEC Compliance,"
by Paul R. Ammann, Gayle S. Koch, Kenneth T. Wise, and M. Alexis Maniatis, Toxics Law Reporter, 1993.
- "Valuing the Pursuit of Insurance Coverage for Environmental Liabilities,"
by Gayle S. Koch and Kenneth T. Wise, Coverage Magazine, 1992.
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