Heather Abrigo Drinker Biddle & Reath LLP Los Angeles, CA Heather B. Abrigo has extensive experience in all aspects of employee benefits and especially in working alongside plan committees to fulfill their fiduciary duties. Her clients come to her for assistance with qualified and non-qualified retirement plans as well as health and welfare issues. Heather works with public sector employers and navigating their retirement plan issues as well as their retiree health plans. She assists with Department of Labor investigations and Internal Revenue Service audits. Her services include but are not limited to assisting plan sponsors meet their fiduciary responsibilities, reporting and disclosure matters, and drafting qualified, non-qualified and welfare benefit plan documents. Heather assists various service providers in the financial services sector with their service agreements and complying with disclosure requirements under ERISA and the Securities and Exchange Commission. Angela Barclay, EA Pension Benefits Unlimited, Inc. Irvine, CA Angie is an Enrolled Actuary at Pension Benefits Unlimited, Inc. A graduate of Cornell University, Angie double majored in Mathematics and Economics before earning her Master s Degree in Education. Angie has 8 years of experience with pension and actuarial consulting and administration. Angie currently volunteers for the Society of Actuaries Exam Writing Committee, the ACOPA Retirement Plan Academy Advisory Group, and is the Conference Committee Chair for the Los Angeles Advanced Pension Conference. Richard A. Block, FSPA Block Consulting Actuaries, Inc. El Segundo, CA Rick is a shareholder in Block Consulting Actuaries, Inc. He is a member of the ASPPA College of Pension Actuaries (ACOPA) and the American Academy of Actuaries (AAA), an associate of the Society of Actuaries (SOA) and an Enrolled Actuary. Rick was the Editor in Chief of the American Society of Pension Actuaries monthly newsletter The Pension Actuary from 1990 through 1993. He served as a Director for the American Society of Pension Actuaries from 1994 to 2000, along with other ASPPA and ACOPA committees. Rick was a founding member of the College of Pension Actuaries, served as its president, and was on the merger team that led to the combination of COPA and ASPPA. In August 2013, Rick was awarded the Edward E. Burrows Distinguished Achievement Award by ACOPA. Lawrence Deutsch, FSPA Larry Deutsch Enterprises Fallbrook, CA Larry is the founder and president of Larry Deutsch Enterprises, which has provided software to innovative TPA firms since 1985. Larry is also the founder and owner of Larry Deutsch's Penguin Consulting and Design, Ltd., which has provided pension and actuarial consulting services to pension consultants nationally since 1997. Larry has been active in the pension actuarial community since being enrolled in 1981, including authoring multiple articles, involvement with the Academy of Actuaries, the American Society of Pension Actuaries, the American Society of Pension Professionals & Actuaries, the College of Pension Actuaries and the advisory committee and exam committee to the Joint Board for the Enrollment of Actuaries.
Kevin J. Donovan, CPA, MSPA Pinnacle Plan Design, LLC Tucson, AZ Kevin is the managing member and founder of Pinnacle Plan Design, LLC, a third-party administrator for employer-sponsored qualified retirement plans. Kevin specializes in designing defined benefit retirement plans to maximize the benefits for business owners and principals. In 2015, Kevin received the American Society of Pension Professionals and Actuaries (ASPPA) Educator s Award in recognition of his contributions to retirement plan education. He is a leading national speaker and published author in the pension field, particularly in the area of cash balance plan design and administration. Ilene H. Ferenczy, Esq., CPC, APA Ferenczy Benefits Law Center Atlanta, GA Ilene H. Ferenczy, J.D., CPC, APA, is the managing partner of Ferenczy Benefits Law Center, an employee benefits law firm in Atlanta, GA. Ms. Ferenczy advises clients on all types of employee benefit plans, particularly focusing her practice on qualified retirement plans, benefits issues in mergers and acquisitions, and advising third-party administrators of employee benefit programs on technical and practice issues. Having become an attorney after more than ten years as a third-party administrator, she brings a unique and practical approach to her advice. She is a member of the State Bars of Georgia and California, and holds designations as a Certified Pension Consultant from the American Society of Pension Professionals and Actuaries (ASPPA) and Accredited Pension Administrator from the National Institute of Pension Administrators (NIPA). Ms. Ferenczy is the 2007 recipient of ASPPA s Educator of the Year Award, and the 2017 recipient of NIPA s Excellence in Education Award. Thomas J. Finnegan, FSPA, FCA CBIZ Benefits & Insurance Services Philadelphia, PA Tom is an executive VP and director of compliance at CBIZ Savitz in Philadelphia, where he practices across all of the firm's lines of business. He is a frequent speaker on retirement plan issues at both regional and national conferences. He has testified before state government hearings as well as federal administrative hearings. Tom is a former President of the American Retirement Association, ASPPA and ACOPA and has twice served as a Special Director on the Board of the American Academy of Actuaries. Brian Graff, Esq., APM American Retirement Association Arlington, VA Brian is Executive Director of ASPPA and the Chief Executive Officer of the American Retirement Association. Brian spearheaded the creation of this national umbrella organization, which has more than 19,000 retirement plan professionals who provide consulting and administrative services for qualified retirement plans covering millions of American workers. The American Retirement Association consists of four sister organizations: the American Society of Pension Professionals & Actuaries (ASPPA), the ASPPA College of Pension Actuaries (ACOPA), the National Association of Plan Advisors (NAPA) and the National Tax-deferred Savings Association (NTSA). In his capacity as Executive Director/Chief Executive Officer, Brian oversees American Retirement Association s operations and working with the Board of Directors, charts the strategic direction for the organization. In addition to representing the interests of members and affiliates before Congress and federal regulatory agencies, the sister organizations annually conduct more than a dozen industry conferences, and annually administer more than 5,000 examinations leading
to various industry-related professional credentials. Brian has been named one of 401kWire s 50 Most Influential Persons in the 401(k) Industry every year since 2007. An attorney and certified public accountant, Brian was Legislation Counsel to the U.S. Congress Joint Committee on Taxation where he provided policy and technical analysis relating to employee benefits, health care, pensions and Social Security to members of Congress. Craig Hoffman, Esq., APM American Retirement Association Arlington, VA Craig is the General Counsel for the American Retirement Association. Craig has served as President of ASPPA, and Co-chair of ASPPA s Government Affairs and Political Action Committees. Craig has served as General Counsel for SunGard Relius LLC; before that, he was in private practice, specializing in the areas of taxation, ERISA, and employee benefits. He received both his J.D. and his LL.M. in taxation from the University of Florida. Craig has spoken at numerous meetings on the subject of qualified pension and retirement plans and was an expert speaker at the first Saver Summit, jointly sponsored by the White House and Congress. Presently, Craig serves on the editorial boards of the Journal of Pension Benefits (Panel Publishers) and the Journal of Pensions Management (Henry Stewart Publications). He was a charter member of the first IRS Advisory Committee on Tax Exempt and Governmental Entities. He is also a Fellow in the American College of Employee Benefits Counsel. James E. Holland, Jr., FSPA, FCA, MAAA, ASA, EA Cheiron, Inc. McLean, VA Jim, chief research actuary for Cheiron, has over three decades of professional, managerial and public service experience working on issues relating to retirement plans and welfare benefit plans. He was a long-time official at the IRS before joining Cheiron. At the IRS, Jim held a variety of positions, was the chief of the actuarial branch for many years, and ended his career as the assistant director for the employee plans rulings and agreement area, where all aspects of the regulatory and legal guidance pertaining to pension plans is produced. In his roles, he often worked with officials from the Treasury Department, the Pension Benefit Guaranty Corporation, the Department of Labor and other government agencies. At Cheiron, Jim is providing his expertise to consultants and clients on a variety of pension related issues. Jim has been a frequent speaker at professional meetings where he made complicated regulations understandable to the pension community. Anita Juneja, MSPA First Capital Benefit Advisors, Inc. Westlake Village, CA Anita S. Juneja, Fellow Society of Actuaries (FSA) and Enrolled Actuary (EA), joined Peter D Austin & Associates, Inc. in 2015 as a Consulting Actuary. After earning her BS in Management from MIT, Anita worked in the retirement practice of a large consulting firm in various locations for over sixteen years, serving both corporate clients and other actuaries as a valuation expert. Norman Levinrad, EA, FSPA, MAAA, CPC Summit Benefit & Actuarial Services, Inc. Eugene, OR
Norman is President of Summit Benefit & Actuarial Services. He is an EA, a CPC, an FSPA and a MAAA. He is a regular speaker at actuarial conferences on plan design and other actuarial issues, and has published many articles on various pension topics. Andrew J. Molzahn, QPA, ERPA Edberg & Perry, Inc. Phoenix, AZ As Vice-President of Operations for Edberg & Perry, Inc., Andy is responsible for overseeing the plan consulting and administrative staff, ensuring all client deadlines are met, and managing the day-to-day interactions with clients, advisors, and service providers. Andy's extensive experience in administering all types of retirement plans enables him to ensure the highest levels of satisfaction for each of our clients. Andy has worked closely with some of the best actuaries in Arizona and is thoroughly versed in the mechanics of defined benefit and cash balance plans. His consulting experience ensures clients using these types of plans receive the best possible retirement plan to meet their needs. Lauren R. Okum, ASA, EA, MAAA, MSPA Premier Actuarial Solutions Chicago, IL Lauren is an actuary and the owner of Premier Actuarial Solutions, an actuarial firm that specializes in the design and administration of defined benefit and cash balance plans. She has practiced in the pension arena for more than 22 years. She currently focuses on small and mid-sized markets, consulting with employers maintaining pension plans as well as other third-party administrators who are looking to outsource their actuarial needs.lauren is Member of the ASPPA College of Pension Actuaries, an Associate of the Society of Actuaries, an Enrolled Actuary, and a Member of the Academy of Actuaries. She graduated summa cum laude with highest distinction in Actuarial Science from the University of Illinois and Urbana-Champaign and attended Harvard Business School for her MBA. Jeremy Pelphrey Fox Rothschild LLP Los Angeles, CA Jeremy advises businesses, fiduciaries and funds on a broad range of ERISA and transaction-based matters. He focuses his practice on transactions and financings involving privately held, middle-market and emerging growth companies. He has wide-ranging experience handling strategic acquisitions and spinoffs, private sponsor and institutional buyer transactions, with a particular emphasis on employee stock ownership plan (ESOP) transactions. A significant part of his practice involves advising maturing companies with respect to their business succession. He also represents private investment funds in their acquisition, recapitalization and disposition of portfolio companies.jeremy has extensive experience in the arena of fiduciary consulting. As a representative example, he led a team in the acquisition of a company by its employee stock ownership trust and the transaction was nominated for Energy Deal of the Year for the 2014 ACG New York Champion s Awards.Jeremy also has experience with advising tax-exempt and governmental organizations on their tax qualified and deferred compensation arrangements.jeremy routinely negotiates with the Internal Revenue Service and the U.S. Department of Labor on correction programs for ERISA covered plans. His work includes drafting submissions, negotiating settlements and resolving issues with governmental officials and agencies. Steve J. Persons, MAAA, MSPA, CPA, PFS Creative Benefit Strategies, Inc. Broadview Heights, OH
Steve is the Chief Executive Officer of Creative Benefit Strategies, Inc., a third-party actuarial and administration firm. Steve specializes in designing and servicing cash balance plans for small employers to provide maximum benefits to owners and other key employees. After serving in the U.S. Navy for 8 years, Steve graduated from Kent State University with an accounting degree in 1977. He became an Enrolled Actuary in 1984. Steve is a member of the American Academy of Actuaries, the American Institute of Certified Public Accountants (AICPA), the Ohio Society of Certified Public Accountants, ACOPA, NAPA and ASPPA, where he has served on the Education & Examination Committee as a Subject Matter Expert since 2004. Steve earned his Personal Financial Specialist designation from the AICPA in 2012. He is also the President and Chief Compliance Officer of CBS Funding, Inc. a Registered Investment Advisor firm serving qualified plans and individuals. Kurt F. Piper, FSPA, MSPA, ASA Piper Pension & Profit Sharing Venice, CA Kurt F. Piper, F.S.P.A., M.A.A.A., A.S.A. graduated from the University of California, Berkeley, in 1976 with a degree in Mathematics and Rhetoric, and is a Member of the American Academy of Actuaries (AAA), an Associate of the Society of Actuaries (SOA), a Fellow of the ASPPA College of Pension Actuaries (ACOPA), and an Enrolled Actuary. He is a past President of the Los Angeles Actuarial Club and has spoken before meetings of the American Academy of Actuaries, the Society of Actuaries, the American Society of Pension Professionals and Actuaries, the National Institute of Pension Administrators, and other organizations. In September 1990 he testified before a Treasury Department committee with respect to proposed regulations under IRC Section 401(a)(4) (nondiscrimination) and has submitted written comments on various Treasury and IRS proposed regulations and other projects including comments on regulations under Code section 415 (maximum benefits and contributions) and phased retirement regulations. Adam C. Pozek, ERPA, QPA, CPFA DWC - The 401(k) Experts Beverly, MA Adam is a partner and consultant at DWC The 401(k) Experts. As a 25-year plus veteran of the retirement plan industry, he has worked with employers of all shapes and sizes on every aspect of qualified plans from design to ongoing compliance to plan corrections to termination. Adam is frequent speaker and writer. He is ASPPA s President-Elect and also serves as a member of the ARA s Board of Directors. Spiro Preovolos PenChecks, Inc. La Mesa, CA Spiro Preovolos joined PenChecks in March of 2002, holding several different positions including Director of Operations and Director of Sales and Marketing. In his current role as Vice President of Business Development he is responsible for overseeing all sales and marketing operations for the PenChecks family of companies. On the sales side, Spiro focuses on developing strategic level integrations, partnerships and service offerings that span sales, marketing, IT and operations. On the marketing side, he oversees the planning and production of all marketing and promotional materials, including print collateral, advertising, and the company s online presence. Prior to joining PenChecks, Spiro served as a special agent and financial representative for Northwestern Mutual in Los Angeles, selling life, health and disability insurance. He is an Accredited Pension Representative (APR), a designation bestowed by the
National Institute of Pension Administrators, and holds a B.A. in philosophy from the University of Southern California. Michael B. Preston, FSPA, MAAA, EA Preston Actuarial Services, Inc. Orland, CA Mike is president of Preston Actuarial Services, Inc. of California. In addition to being a past president of the ASPPA College of Pension Actuaries (ACOPA), he has served as Editor-in-Chief of the ASPPA Journal (now the Plan Consultant), served for six years on ASPPA's Board of Directors, been a member of the Pension Committee of the Actuarial Standards Board for four years and has been a member of ASPPA for 30 years. He is also a member of the American Academy of Actuaries and is an enrolled actuary. In addition to speaking at many ASPPA conferences, he has spoken multiple times at the Enrolled Actuaries' meeting, a number of NIPA Annual Conferences and at some of the annual meetings of various Western Pension & Benefit Conference chapters as well as for the Beverly Hills Bar Association. His firm offers full-service pension administration. Mike has served as an expert witness in quite a few ERISA related actions. He is a pension generalist, but since 1994 many of his industry presentations and much of his practice has revolved around application of the non-discrimination regulations under IRC Section 401(a)(4). Mike also has volunteered his time to the Pension Assistance List, an American Academy of Actuariesprogram that serves the public by offering professional services to consumers who have questions about their pension plans and to the Harriett Buhai Center for Family Law which provides family law and domestic violence assistance to the poor. Fred Reish, Esq. Drinker Biddle & Reath, LLP Los Angeles, CA Fred Reish is an ERISA attorney whose practice focuses on fiduciary responsibility, prohibited transactions and plan qualification and operational issues. He has been recognized as one of the Legends of the retirement industry by both PlanAdviser magazine and PlanSponsor magazine. Fred has received awards for: the 401(k) Industry s Most Influential Person by 401kWire; one of RIABiz s 10 most influential individuals in the 401(k) industry affecting RIAs; the Commissioner s Award and the District Director s Award by the IRS; the Eidson Founder s Award by the American Society of Professionals & Actuaries (ASPPA); the Institutional Investor and the PlanSponsor magazine Lifetime Achievement Awards; and the ASPPA/Morningstar 401(k) Leadership Award. He has also received the Arizona State University Alumni Service Award. Fred has written more than 350 articles and four books about retirement plans, including a monthly column on 401(k) fiduciary issues for PlanSponsor magazine. Fred Co-Chaired the IRS Los Angeles Benefits Conference for over 10 years, served as a founding Co-Chair of the ASPPA 401(k) Summit, and has served on the Steering Committee for the DOL National Conference. Marilyn Ryding, AIF Marilyn Ryding Retirement Plan Consulting Burbank, CA Marilyn has had a rich and varied career in the retirement plan industry. Following a 25-year career as a co-owner and principal with Truog-Ryding Company, a third-party administration firm specializing in consulting and administration of employer-sponsored retirement plans, Marilyn sold her interest in the firm and spent the next four years working with Voya Financial Services, one of the country s largest 401(k) record-keepers. Now an independent consultant, Marilyn works with plan sponsors and their advisors, optimizing plan design, providing service and fee benchmarking, and technical consulting. A teacher by background and education, Marilyn enjoys mentoring employees; she developed a 401(k)
School designed to teach plan basics and compliance testing to those learning the pension profession and has been teaching the school since its inception in 1989. A frequent speaker at retirement plan seminars, Marilyn has served on the Board of Directors for the National Institute of Pension Administrators (NIPA), taught review sessions for the American Society of Pension Practitioners & Actuaries (ASPPA s) CPC program, and has been a contributing author for Fundamentals of Retirement Plans, a textbook that has been used in NIPA s APA program. Marilyn received the Lifetime Achievement Award from NIPA in 2003. Meredith J. Sesser Brucker & Morra, APC Los Angeles, CA Meredith J. Sesser is of counsel to Brucker & Morra, A Professional Corporation, and is among the nation's leading authorities on employee benefits law, ERISA and benefits taxation. Ms. Sesser's 17 years of pension and ERISA experience enables Brucker & Morra to assist businesses and non-profit organizations in the preparation, implementation, operation and termination of retirement plans such as defined benefit plans, cash balance pension plans, 401 (k) and profit-sharing plans, and 403(b) plans (plans for public education organizations, governments, religious institutions and non-profit organizations). Ms. Sesser represents employers in Department of Labor (DOL) and Internal Revenue Service (IRS) controversies, including investigations, audits, and voluntary compliance to prevent or correct plan disqualification and fiduciary breaches (EPCRS, VCP, DFVCP and VFCP). She counsels clients on inadvertent filing errors, resolves inaccuracies, and works vigorously to successfully abate IRS penalties charged to employers with late or negligent filings of Form 5500 (Annual Return/Report of Employee Benefit Plan). In addition, she advises employers on employee benefit claims. Ms. Sesser provides advice on business structuring and employment relationships, including how to determine and analyze controlled and affiliated groups as well as leased and staff employees, to ensure that a business owner's retirement benefits are not subject to scrutiny by the IRS. Sarah Simoneaux, CPC Simoneaux & Stroud Consulting Services Mandeville, LA Sarah Simoneaux is the founder and president of Simoneaux Consulting Services. SCS specializes in helping financial services firms with strategic planning, recruiting and retaining nextgen employees, communication and presentation skills training and operations best practices. SCS s nationwide customer base includes retirement software providers, employee benefit consulting firms, retirement plan recordkeepers, financial advisors and investment firms. Sarah served as President of ASPPA in 2005-2006. She created and served as the ASPPA Educational Programs Advocate. She is the author of the textbook, Retirement Plan Consulting for Financial Professionals, and is the author of the NAPA Certified Plan Fiduciary Advisor (CPFA) online course. She created and conducts educational boot camps for candidates for the NAPA CPFA and ASPPA QKA credentials. When Sarah speaks to financial services groups, she specializes in weaving story-telling into technical ERISA and tax topics, capturing opportunities from government threats and attracting, training and retaining the next generation of ERISA professionals in retirement services. Sarah s personal passion is coaching high school debate, and in post-retirement career, she envisions starting a speech and debate-centered high school for at-risk young people in New Orleans. Karen Smith, MSPA Nova 401(k) Associates Houston, TX
Karen Smith is the president of Nova 401(k) Associates. She has over 25 years of industry experience. Her practice includes both defined benefit and defined contribution plans. Over the years, she has been active in ASPPA, ACOPA and the Academy of Actuaries. She is former president of ACOPA and former ASPPA Leadership Council members. At the American Academy of Actuaries she served on the Board of Directors and Committee on Qualifications. She currently serves on ASPPA s Legislative Relations Committee. Karen is credentialed as both an actuary and attorney. Amy Viener Pension Benefit Guaranty Corporation Washington, DC Amy Viener is the Acting Chief Policy Actuary at the Pension Benefit Guaranty Corporation in Washington, DC. S. Derrin Watson S. Derrin Watson, Attorney at Law Goleta, CA S. Derrin Watson, JD, APM, is an independent ERISA attorney and educator in Santa Barbara, California with over 36 years of experience in dealing with retirement plans. In addition to his solo practice, Mr. Watson is of counsel to the Ferenczy Benefits Law Center. Previously, Mr. Watson worked with FIS with their Relius line of educational programs and products and before that was the tax partner of a law firm in Beverly Hills. He spends much of the year traveling to present seminars, and in 2016 delivered over 75 web seminars. He received his bachelor s degree in accounting from BYU and in 1980 he graduated from UCLA Law School. He has been involved with qualified plans since 1977 and had his first case involving controlled groups shortly thereafter. He has maintained a strong interest in this area ever since and has become the leading authority on controlled group, affiliated service group, and leased employee issues. He recently authored the 7th edition of Who s the Employer. He lectures frequently for ASPPA. In 2006, ASPPA awarded Derrin its Educator s Award for his work in providing professional education to plan practitioners. Derrin is a Senior Editor of the Journal of Pension Benefits and has authored the Who s the Employer column on the BenefitsLink web site. Nicholas J. White Trucker Huss, APC San Francisco, CA Nick is a director with the law firm of Trucker Huss, APC, where he advises plan sponsors, fiduciaries and their service providers on ERISA and other employee benefits matters. Prior to entering private practice, Nick worked for the IRS in what is now known as the Tax Exempt & Government Entities Division, where he served on the Technical Review Staff. Nick is a fellow in the American College of Employee Benefits Counsel. He frequently speaks at conferences held by ASPPA, the National Institute of Pension Administrators and other industry organizations. Nick served on the Editorial Advisory Board for Thompson Publishing Group and was the Contributing Editor of Thompson's Pension Plan Fix-it Handbook. He has also written numerous articles on employee benefits topics for the Journal of Taxation, the Journal of Pension Benefits and other industry publications. Lynn M. Young, EA, MSPA, MAAA Pinnacle Plan Design, LLC Phoenix, AZ
Lynn is an enrolled actuary and has more than 30 years of experience in the consulting and administration of qualified defined benefit, cash balance and defined contribution plans. As an enrolled actuary, Lynn specializes in actuarial consulting and third-party administration of defined benefit retirement plans. Lynn has served on the ACOPA Executive Committee/Leadership Council since 2010. She has also served on the ASPPA Board of Directors, and was Chairperson for the ASPPA Membership Development Committee and the Women Business Leaders Forum.