Jenise Gaskin, CPA. Business Process Outsourcing Practice Group Leader Employee Benefit Plan Audit Group Leader

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1 Jenise Gaskin, CPA Business Process Outsourcing Practice Group Leader Employee Benefit Plan Audit Group Leader Walnut Creek 2001 North Main Street, Suite 360 Walnut Creek, California San Francisco 600 California Street, Suite 600 San Francisco, California Overview Jenise leads BPM's Pension Industry Group. She has over 32 years of experience in a variety of industries including auto dealerships, banks, construction, health care, insurance, manufacturing, nonprofits, overhead rate audits, professional services, real estate, retail, and restaurants. She has extensive experience in governmental and HUD projects, audits and consultation on all types of pension plans including 403b, 401a, 401(k), Defined Benefit, ESOP and profit sharing plans. Jenise assists clients in the preparation of business plans, implementation of accounting and software systems, personnel issues, mergers and acquisitions, bankruptcy, and internal controls. She also provides audits, compilations, reviews, analysis of internal controls and operations, forecasts, and projections. Industries Automotive Consumer Business Nonprofit Pension Real Estate Education BS/Business Administration University of California, Berkeley Interesting Tidbit Jenise turns on BPM's lights every morning at 5:00 am! She joined BPM in 1992 and is currently the longest running full-time employee at the firm. Community Board Member Diablo Valley College Foundation Chair ProVisors, Walnut Creek Chapter Member American Institute of Certified Public Accountants (AICPA) and AICPA s Employee Benefit Plan Audit Quality Control Center (EBPAQC) Member Financial Women s Association of the East Bay Member Leading Edge Alliance Pension Sig Leader Member ESOP Association and NCEO Member - California Society of CPA/s (CalCPA) Certification Certified Public Accountant (CPA) News & Events How women can develop and promote their personal brand Jenise Gaskin speaks at 2018 Braden Business Leadership Speaker Series Charging plan expenses to participants correctly Keep your eye on the ball

2 Plan forfeitures must match plan document New rules affect disability benefit claim denials in retirement plans Do you know what to do with an SOC report? Using Targeted Education to Narrow the Gender Gap in Retirement Savings Is Your Retirement Plan Successful? Which Criteria Tell The Real Story Plan Documents: Be Proactive to Defuse Possible Landmines Stem Plan Leakage by Upgrading Your 401(k) Loan Rules and Practices San Francisco Business Times: Most Influential Women in Bay Area Business CalCPA: Employee Benefit Plans Annual Audit Conference Jenise Gaskin Named as One of the 2018 Most Influential Women in Bay Area Business Tax Cuts and Jobs Act Gives and Takes Away Cash Balance Plans Growing at a Double-Digit Clip DOL Increases Scrutiny of Defined Benefit Plans Interpretation or Statutory Violation? Why it Matters When Deciding Remedies Identity Theft Threat Puts Plan Participants and Sponsors at Risk Fiduciary Rule s Tortured Path to Implementation: What This Means for Plan Sponsors Employee Benefits Update Newsletter: February/March Tax Cut Law a Mixed Bag for Retirement Plan Sponsors Deciding What to Do with Orphaned 401(k) Plan Accounts How High Can You Go? - Participants willing to accept higher default deferral rates Reimbursement Road Map for Sponsor Services Why Adding a Roth 401(k) Option Could Boost Employee Savings Employee Benefits Update Newsletter: Year End 2017 Issue New Retirement Plan Limits for 2018 Released Employee Benefits Update Newsletter: October/November Staging a Comeback Stable Value Funds Are Back In the Spotlight Are You Going To File Form 5500 On Time? Play It Safe And Avoid Penalties GAO Report: Some Plan Designs May Reduce Retirement Savings Target Date Fund Labels Can Obscure Their Investment Strategy Voluntary Correction Program: How to Correct 401(k) Plan Loan Failures

3 Making Age a Factor in Choosing QDIA Options Active vs. Passive Investment Funds: Should You Let Participants Decide? Consider Your Options with Nonvested Participant Forfeitures Employee Benefits Update Newsletter: August/September Employee Benefits Update Newsletter: June/July Is a Safe Harbor Plan the Right Move? Avoid Litigation with Attention to Common Red Flags Helping Soon-to-Be Retirees Understand RMD Rules IRS Simplifies Process for Avoiding Rollover Penalties Employee Benefits Update Newsletter: April / May Be Prepared for your Next or First QDRO When is it Best to Claim Social Security? Online claiming strategy tools to help your employees The Uncertain Future of Form 5500: Will compliance burden increase? Understanding IRS Determination Letter Program Changes: How changes affect individually designed retirement plans Employee Benefits Update Newsletter: February/March Who s to Blame? Court equitably apportions fiduciary misdeeds Get Your Fiduciary House in Order: DOL s newest regulations require plan sponsor action Hardship Withdrawal Programs Require Strict Administration vs Retirement Plan Limits Defined Contribution Plan Compliance Calendar Using Eligibility Rules to Control Plan Enrollment IRS Permits High-Earner Roth IRA Rollover Opportunity Too Many Investment Options May Increase Litigation Risk Where s Waldo? Retirement Plan Limits Small Employers on Notice Hybrid Pension Plan Interest Credit Rule Amendment Deadline Nears IRS Places High Priority on Retirement Plan Internal Controls New employee exempt status threshold rules affect retirement plans Original and Extended Tax Return Due Dates

4 Employee Benefit Plan Update August / September DOL Fiduciary Rule Rocks Plan Investment Advice Landscape Perception Isn t Reality EBRI Study Reviews Retirement Preparedness Discriminatory Plans That Meet Statutory Requirements Advise DB Plan Participants Carefully on Lump Sum Window Opportunities AASHTO Uniform Audit & Accounting Guide (2016 Edition) Employee Benefit Plan Update June / July Studies Support Pairing Auto-Escalation with Auto-Enrollment Make the Change - IRS Expands Midyear Safe Harbor Plan Changes DOL liberalizes views on economically targeted investments Court Dismisses Excessive Fee Charge - When Parties are Considered Fiduciaries Plan Fee Benchmarking Key Fiduciary Considerations When Reviewing Plan Fees Why a Nonqualified Deferred Comp Plan may be Right for You Assessing the Legal Risks of Brokerage Windows DOL Stresses Plan Auditor Experience Powerful Women Leaders: Bold Career Moves IRS Eases Pain for Correcting Certain Plan Administration Errors What are You Forgetting? Reviewing Commonly Overlooked Fiduciary Duties It May Be Time to Offer Annuity Options to 401(k) Plan Participants Shut the Door - IRS Ends Defined Benefit Plan Lump Sum Payouts Determination Letter Limbo Tibble Case puts Focus on Fiduciaries' Ongoing Duties Give Employees More Bang for Their Buck Form 5500 Filings Being Carefully Monitored by the DOL and EBSA When Electronic Disclosure Isn't Enough Under ERISA Survey Says - Poll Highlights What Participants Think They Know Be Careful What You Toss Plan Record Retention Requirements Year End Notices: Staying on Top of the Requirements Is It Time to Review Your Plan s Operations? Demystifying Plan Audits, IRS Releases Updated Guidance

5 The Not-So-Absolute Privilege, ERISA and Attorney-Client Privilege Retirement Plan Loans: The Pros and Cons In-Plan Annuities: A Solution for Retirement Income Security? Why Retirement Plan Committees are a Best Practice It's Time To Ask - Checking Your Service Providers' Data Security System PBGC Updates Premium Rates and Payment Deadlines