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Compensation Planning Portfolios Library

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Bloomberg BNA's Compensation Planning Portfolios Library shares the experience of leading tax and ERISA practitioners in structuring, amending and administering pensions and employee benefit and deferred compensation plans. This Library includes the following: the Compensation Planning Portfolios, featuring in-depth and timely analysis of compensation and benefits issues by experts; Tax Practice Series Chapters offering answers to everyday research and compliance questions; the Compensation Planning Journal providing practitioner articles and updates on recent developments; instant access to information, including ERISA, labor and employment laws, the Public Health Service Act, final and proposed regulations and agency documents; and the NEW Health Care Reform Adviser, which provides exceptional analysis on the tax, benefits, and insurance issues facing employers that offer employee health benefits and the penalties that apply to employers that do not offer adequate health benefits.

What it helps you do:

Access expert advice on compensation and benefits issues. The Library provides you with the experience of top practitioners to help guide you.

Save time with practice tools you can use for your clients. Don’t reinvent the wheel. The Library’s model benefit plans and disclosure documents (including summary plan descriptions) are ready for you to adapt for your practice. Client letters explain complex tax and ERISA issues in layman’s terms. Federal tax forms, State tax forms (optional), tables, charts and lists and working papers eliminate the need to look anywhere else. Plus, the NEW Guidance Timeline helps you easily track developments in connection with the Patient Protection and Affordable Care Act, Health Care and Education Reconciliation Act, and amendments to the Public Health Service Act.

Stay informed about the latest news and understand what it means to you. Your Compensation Planning Portfolios Library includes a variety of news and commentary publications.

Major Topics Covered:

  • Patient Protection and Affordable Care Act
  • Health Care and Education Reconciliation Act
  • Public Health Service Act
  • Employee fringe benefits
  • Cafeteria plans
  • Nonqualified deferred compensation
  • ESOPs
  • Life insurance as an employee benefit
  • Plan selection
  • Qualified plans
  • Tax-deferred annuities
  • Plan administration – including investment decisions
  • Fiduciary responsibility and prohibited transactions
  • Employee benefit plan aspects of mergers and acquisitions

Product Structure

  • Portfolios: Treatise-like explanations of tax and ERISA matters. 
  • NEW! Health Care Reform Adviser: Understand the impact on your practice of the Patient Protection and Affordable Care Act. The Adviser provides exceptional analysis on the tax, benefits, and insurance issues facing employers that offer employee health benefits and the penalties that apply to employers that do not offer adequate health benefits. Features include model policies, internal and external claims procedures, sample notices and forms and compliance flowcharts. This comprehensive Adviser is supported by links to relevant primary source information, including ERISA, labor and employment laws, the Public Health Service Act, final and proposed regulations and agency documents. Major topics covered include health insurance market reform, tax credits for small businesses, plan administration requirements, retiree health plans, taxation of employee-sponsored health benefits, and many more. The Health Care Reform Adviser was authored by Alden J. Bianchi, an authority on federal and state health care reform, the practice group leader of the Employee Benefits & Executive Compensation Practice, and a member in the Employment, Labor & Benefits Section of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
  • Health Care Reform Legislation: Timelines: Track developments in connection with the Patient Protection and Affordable Care Act, Health Care and Education Reconciliation Act, and amendments to the Public Health Service Act. Links to relevant sections of the Health Care Reform Adviser are provided as well as to primary source material.
  • Tax Practice Series (Compensation Planning Chapters): Chapters offering answers to everyday compensation and benefits strategy and compliance questions. 
  • Notification: Compensation Planning Journal, Tax Management Weekly Report, Insights & Commentary (available on the Web) and Tax Management Memorandum. These publications cover the latest developments as well as provide expert commentary from Bloomberg BNA’s distinguished Advisory Board.
  • Source Documents: The primary source information includes ERISA and labor & employment laws, regulations & proposed regulations, securities statues & regulations, Department of Labor & Pension Benefit Guaranty Corporation materials, Congressional Research Service Reports, and full text of the Sarbanes-Oxley Act of 2002 and Dodd-Frank Act of 2010.

Formats and Frequency

Available in print and on the Web.  Contents vary by format.

Portfolios, Tax Practice Chapters, and the Health Care Reform Adviser are updated regularly.

The Compensation Planning Journal is issued monthly and archived on the Web. Tax Management Weekly Report is updated weekly. Insights & Commentary is updated frequently. Tax Management Memorandum is issued biweekly. You can sign up for e-mail summaries of journals and reports, with URLs to full text articles and documents.

Compensation Planning Portolios:

International Pension Planning (Portfolio 320)

International Pension Planning — Puerto Rico (Portfolio 324)

Plan Selection — Pension and Profit-Sharing Plans (Portfolio 350)

Plan Qualification — Pension and Profit-Sharing Plans (Portfolio 351)

Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids (Portfolio 352)

Employee Benefits for Small and Mid-Sized Employers (Portfolio 353)

ESOPs (Portfolio 354)

Nondiscrimination Testing and Permitted Disparity Qualified Retirement Plans (Portfolio 356)

Pension Plan Terminations — Single Employer Plans (Portfolio 357)

Cash or Deferred Arrangements (Portfolio 358)

Multiemployer Plans — Special Rules (Portfolio 359)

Qualified Plans — IRS Determination Letter Procedures (Portfolio 360)

Reporting and Disclosure Under ERISA (Portfolio 361)

Securities Law Aspects of Employee Benefit Plans (Portfolio 362)

Age, Sex and Disability Discrimination Employee Benefit Plans (Portfolio 363)

Qualified Plans — Taxation of Distributions (Portfolio 370)

Employee Plans — Deductions, Contributions and Funding (Portfolio 371)

Church and Governmental Plans (Portfolio 372)

Employee Benefits for Tax-Exempt Organizations (Portfolio 373)

ERISA — Litigation, Procedure, Preemption and Other Title I Issues (Portfolio 374)

EPCRS — Plan Correction and Disqualification (Portfolio 375)

Qualified Plans — Investments (Portfolio 377)

Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 378)

Statutory Stock Options (Portfolio 381)

Nonstatutory Stock Options (Portfolio 383)

Restricted Property — Section 83 (Portfolio 384)

Deferred Compensation Arrangements (Portfolio 385)

Compensating Employees with Insurance (Portfolio 386)

Tax-Deferred Annuities — Section 403b) (Portfolio 388)

Medical Plans — COBRA, HIPAA, HRAs, HSAs and Disability (Portfolio 389)

Reasonable Compensation (Portfolio 390)

Employment Status — Employee v. Independent Contractor (Portfolio 391)

VEBAs and Other Self-Insured Arrangements (Portfolio 395)

Golden Parachutes (Portfolio 396)

Cafeteria Plans (Portfolio 397)

Reductions Force (Portfolio 398)

Employee Benefits for the Contingent Workforce (Portfolio 399)

Peter J. Allman
Peter J. Allman, B.A., University of Maryland (1976); J.D., The Washington College of Law, The American University (1980); L.L.M., M.S.A., Georgetown University (1981, 1982); member of the District of Columbia, Connecticut, Massachusetts and New York Bars.
Frederick J. Benjamin
Frederick J. Benjamin, Jr., Esq., is the author of an earlier version of this Portfolio.
Alden J. Bianchi
Alden J. Bianchi, B.S., Worcester Polytechnic Institute (1974); J.D., Suffolk Law School (1978); LL.M., Georgetown Law Center (1979); LL.M. (tax), Boston University School of Law (1984); Employee Benefits Committee of the American Bar Association Tax Section; Massachusetts Bar (1978), Illinois and District of Columbia Bars (1979).
Joseph S. Bluestein
 Joseph S. Bluestein, Sirote & Permutt, PC, Birmingham, AL. Joe’s practice focuses on business and tax planning issues, particularly for closely held, family-owned businesses and professional groups, such as medical practices and professional service firms. Joe has an extensive employee benefits practice and drafts retirement and welfare plans. Additionally, Joe practices in the estate planning area, succession business planning, entity formation, mergers and acquisitions and purchases and sales of businesses.
Janine H. Bosley
Janine H. Bosley, University of Miami (B.S.B.A. 1981, M.P.A. 1982, J.D. 1986); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal Revenue Service; Member of the Virginia, United States Tax Court, and United States Supreme Court Bars; Liaison Member of the IRS Employee Benefits Conference Committee, Southeast Region; Vice Chair of the American Bar Association, Tort and Insurance Practice Section, Committee on Employee Benefits; and Member of the American Bar Association Section of Taxation, Committee on Employee Benefits.
A. Thomas Brisendine
A. Thomas Brisendine, former Director of Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., J.D., Emory University.
Lawrence Brody
 Lawrence Brody, partner, Bryan Cave LLP; B.S., University of Pennsylvania (Wharton) (1964); J.D., Washington University School of Law (1967); LL.M. in Taxation, New York University School of Law (1968); Partner, Bryan Cave LLP, an international law firm, resident in the St. Louis office, and member of its Private Client Service Group and its Technology, Entrepreneurial & Commercial Practice Client Service Group; adjunct professor, Washington University School of Law, teaching Estate Planning and Drafting; visiting adjunct professor, the University of Miami Law School, teaching a course on Life Insurance; author or co-author, numerous articles and books on the use of life insurance in estate and employee benefit planning, including two BNA Tax Management Portfolios, two books for the National Underwriter Company, and a number of volumes in the ABA Insurance Counselor Series; fellow, American College of Trust and Estate Counsel (ACTEC) and American College of Tax Counsel; frequent participant, ALI-ABA programs and Society of Financial Professionals programs and teleconferences; speaker, all major life insurance industry programs (including the MDRT, the Top of the Table, AALU and the International Forum), many local estate planning council meetings, a number of state bar association conferences, and many national estate planning programs; member, Advisory Committee for the Philip E. Heckerling Institute on Estate Planning of the University of Miami School of Law; member, Editorial Boards of BNA Tax Management's Estates, Gifts, and Trusts Journal, and the Society of Financial Service Professionals CLU Journal; designated, Accredited Estate Planner by the National Association of Estate Planners and Councils, and one of 10 individuals awarded its Distinguished Accredited Estate Planner designation in the initial class, in 2004.
Gregory K. Brown
Gregory K. Brown, University of Kentucky (B.S. 1973), University of Illinois (J.D. 1975); member, Illinois Bar. Past Chairman, member, Legislative and Regulatory Advisory Committee, The ESOP Association. Past Member, Board of Directors, The ESOP Association. Past Chairman, Chicago Bar Association, Employee Benefits Committee. Member, ABA Tax Section, Employee Benefits Committee. 
Kyle N. Brown
Kyle N. Brown, University of North Carolina at Chapel Hill (B.A.); Campbell University School of Law (J.D.); National Law Center at George Washington University (LL.M. in Taxation); formerly with Internal Revenue Service, Employee Plans Technical and Actuarial Division; member, District of Columbia Bar, North Carolina Bar, Tax Court Bar, and United States Supreme Court Bar.
Frank Cummings
Frank Cummings, B.A. with high honors, Hobart College (1951), Phi Beta Kappa; M.A., Columbia University (1955); L.L.B., Columbia University School of Law (1958), Harlan Fiske Stone Scholar; Articles Editor, Columbia Law Review; Chairman, ALI-ABA Annual Course in Employee Benefits Litigation; Co-Chairman, ALI-ABA Annual Course in Employment & Labor Relations Law for the Corporate Counsel & General Practitioner; member, The American Law Institute, American Bar Association; former Chairman, District of Columbia Bar Association (Labor Committee); Association of the Bar of the City of New York, District of Columbia Bar and the State Bar of New York; Lecturer in Law, University of Virginia Law School; former member, U.S. Department of Labor Advisory Council on Employee Welfare and Pension Benefit Plans.
Beth J. Dickstein
Beth J. Dickstein, B.S., University of Illinois (1985, with highest honors); J.D., University of Pennsylvania Law School (1988, cum laude); Certified Public Accountant; member of the Tax Section of the American Bar Association.
Glenn W. Dowd
Glenn W. Dowd, Central Connecticut State University (B.A. cum laude, 1984), University of Connecticut School of Law (J.D. high honors, 1989); member, Connecticut Bar; associate, Day, Berry & Howard. 
Elizabeth E. Drigotas
Elizabeth Drigotas, Principal, Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; A.B., Bowdoin College; J.D., University of North Carolina at Chapel Hill.
David S. Dunkle
David S. Dunkle, B.A., Virginia Military Institute (Honors in English 1966); J.D., University of North Carolina Law School (member of Law Review 1969); LL.M. (Taxation) Georgetown Law Center (1970); member Alabama State Bar, North Carolina State Bar, American Bar Association (Section of Taxation); contributor to The Journal of Taxation, TAXES, Law Office Economics and Management, The North Carolina Bar Association BAR NOTES, and The North Carolina Law Review; author of treatise: Guide to Pension and Profit Sharing Plans, Shepard's/McGraw–Hill, 1984.
Felicia A. Finston
Felicia A. Finston, Arizona State University (B.S. in Personnel Management, magna cum laude, 1982); University of Utah (M.S. in Human Resource Management, with honors, 1983); University of New Mexico School of Law (J.D., with honors, 1986); member, State Bar of Texas, Dallas Bar Association, State Bar of Arizona, Maricopa County Bar Association, American Bar Association, and SouthWest Benefits Association.
Carl Goldfield
Carl Goldfield, B.A., Northwestern University (1972); J.D., State University of New York at Buffalo (1975); LL.M. Taxation, Georgetown University Law Center (1981); member, Connecticut, New York, and District of Columbia Bars.
Carlos Gonzalez-Padro
Carlos Gonzalez-Padro, B.B.A. with a major in accounting, University of Puerto Rico (1991); J.D., University of Puerto Rico (1994); LLM in Taxation with an Employee Benefits Certificate, Georgetown University Law Center (2001). Certified Public Accountant; Member, Georgia, Puerto Rico, and Washington, DC Bar Associations; Member of the American Bar Association Section of Taxation; advisor to the U.S. Treasury Department and the IRS on Puerto Rico plan initiatives; frequent lecturer and author of various articles on employee benefits in Puerto Rico.
Luis Granados
Luis Granados, Brown University (A.B. 1975), Georgetown University Law Center (J.D. 1978); member, District of Columbia and Maryland Bars. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association. 
Lonie A. Hassel
Lonie Hassel, B.A. summa cum laude, Catholic University of America (1977), Phi Beta Kappa; J.D. University of Virginia School of Law (1980); Attorney and Assistant General Counsel, Pension Benefit Guaranty Corporation 1980–1988; American Bar Association; District of Columbia Bar. 
Ellen A. Hennessy
Ellen (Nell) Hennessy is an attorney and consultant, and President of ASA Fiduciary Counselors Inc., as well as Senior Vice President of ASA's Corporate Restructuring Practice in Washington, D.C., following her many years of service as Deputy Executive Director and Chief Negotiator for the Pension Benefit Guaranty Corporation. A 1978 law graduate of Catholic University and the recipient of a Masters degree in Taxation from Georgetown University, in private law practice, she was a partner with Willkie, Farr & Gallagher.
David A. Hildebrandt
David A. Hildebrandt, B.S., Brigham Young University (1967); J.D., Order of the Coif, University of Wisconsin (1970); note and comment editor, Wisconsin Law Review (1970); member, American Bar Association Section of Taxation, District of Columbia Bar, State Bar of Wisconsin, U.S. Supreme Court; Certified Public Accountant, Wisconsin (1974).
Edward B. Horahan III
Ed Horahan currently acts as of counsel to the Groom Law Group, Chartered, in Washington, D.C. A 1976 graduate of Yale Law School, he formerly served on the staff of the Securities and Exchange Commission and litigated ERISA cases while with the Solicitor's Office of the Department of Labor. In the private sector, he was a partner in the Washington offices of New York City law firms and the proprietor of his own law practice.
Martha L. Hutzelman
Martha L. Hutzelman, Ohio Northern University (B.A. 1979), University of Arizona (J.D. 1982); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal Revenue Service; Member of the Oklahoma, Virginia, United States Tax Court, and United States Supreme Court Bars; Chair-Elect of the American Bar Association, Tort and Insurance Practice Section, Committee on Employee Benefits; Member of American Bar Association Joint Committee on Employee Benefits; and Member of the American Bar Association Section of Taxation, Committee on Employee Benefits. 
Kathy Davidson Ireland
Kathy Davidson Ireland, B.S., Lebanon Valley College (1977); J.D., Order of the Coif, Marshall-Wythe School of Law, College of William & Mary; Executive Editor for Student Contributions, William & Mary Law Review (1980), LL.M., Labor Law, The National Law Center, George Washington University (1982); member: District of Columbia Bar, Maryland Bar.
Carol H. Jewett
Carol H. Jewett, Esq., Rice University, B.A.; University of Texas at Austin, J.D. Ms. Jewett was admitted to Texas in 1975. She is currently an attorney with Vinson & Elkins LLP in Houston, TX and practices in the areas of ERISA and employee benefits.
Gerald A. Kafka
Gerald A. Kafka, B.S., Wheeling Jesuit University, 1972, J.D., University of Cincinnati College of Law, 1975, LL.M (Taxation), Georgetown University Law Center, 1979; Partner, Latham & Watkins LLP, Washington, DC; member of District of Columbia Bar; author of treatise (Litigation of Federal Civil Tax Controversies) and multiple articles and monographs on tax controversy topics; regular speaker on tax controversy topics, including ALI-ABA programs and as adjunct professor at Georgetown University Law Center.
Jared Kaplan
Jared Kaplan, University of California at Los Angeles (A.B. 1960), Harvard University (LL.B. 1963); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association. 
Kathryn J. Kennedy
Kathryn J. Kennedy; Drake University (B.S., with honors, 1974); Fellow of the Society of Actuaries (F.S.A., 1976); Northwestern University School of Law (summa cum laude, Order of the Coif, Article Editor for the Northwestern University Law Review, 1980); Professor of Law and Director of the Center for Tax Law and Employee Benefits, John Marshall Law School; member of the ABA Section of Taxation; former chair of the ISBA Employee Benefits Section Council; chair of the CBA Employee Benefits Committee. 
David E. Kenty
David E. Kenty, College of Wooster (B.A. 1967), Harvard Law School (J.D. 1970).
James P. Klein
James P. Klein, J.D., Columbia University Law School (1972), LL.M. in taxation, New York University Law School (1979), B.A., Fordham University (1968); member, New York State Bar; member, past chair, Employee Benefits Committee, Section of Taxation, American Bar Association; member, past chair, Employee Benefits Committee, Tort and Insurance Section, American Bar Association; member, Tax Management Advisory Board; founding member and past chair, International Pension and Employee Benefits Lawyers Association (IPEBLA). Mr. Klein is currently with Pillsbury Winthrop Shaw Pittman LLP in New York City, NY. 
Michael G. Kushner
Michael G. Kushner, B.A., George Washington University (1974); J.D., University of Virginia School of Law (1977); LL.M. (Taxation), George Washington University (1982). Co-author, The Employee Benefits Desk Encyclopedia (BNA Books, 1995); Retirement & Welfare Benefit Plans (BNA Books, 1989); co-editor, ERISA, The Law and the Code (BNA Books); co-editor, ERISA Regulations (BNA Books). Member, District of Columbia, Maryland and Virginia Bars. Adjunct faculty member, Georgetown University Certified Employee Benefits Specialist Program (1982-88); adjunct faculty member, The Dickinson College School of Law (1989-91). 
Jack B. Levy
Jack B. Levy, Partner, Balch and Bingham LLP, Birmingham, AL; New York University School of Law, LL.M., in Taxation, 1977; Emory Law School, J.D., 1976; Emory University, B.A., 1973. He is admitted to Alabama and Georgia. Mr. Levy concentrates his practice in the areas of employer resources, employee benefits and executive compensation, corporate and business, health care, taxation and estate and trust planning.  He represents numerous closely held businesses, professionals and professional corporations and negotiates and closes sales of professional practices and closely held business practices.  He also lectures on issues relating to pension and welfare benefits as well as health care matters. He is listed in The Best Lawyers in America, 1995 Edition - Present (Employee Benefits Law); 2007 Edition (Corporate Law); 2008 Edition (Healthcare Law), and is a member of the American Health Lawyers Association; Southern Employee Benefit Conference; American Bar Association, Tax Section; Alabama State Bar, Tax Section; Alabama Profit Sharing Council; Alabama Super Lawyers, 2009.
Ewing W. Madole
Ewing W. Madole, B.A., M.B.A. Mississippi State University (1973, 1975); J.D., Columbia University School of Law (1985); LL.M. in Taxation, New York University (1990); Member of the New York Bar; Certified Public Accountant, Tennessee (1977).
Kirk F. Maldonado
Kirk F. Maldonado, B.A., University of Nebraska at Omaha (1975); J.D., Creighton University (1978); M.L.T., Georgetown University (1981); member, California Bar; Attorney, Employee Plans and Exempt Organizations Division, Office of Chief Counsel, Internal Revenue Service (1978-1981).
Diane M. McGowan
Diane M. McGowan, Senior Manager, Executive Compensation Tax Services, Deloitte & Touche LLP; B.A., B.S. Summa Cum Laude, and MPrA, University of Utah.
Louis A. Mezzullo
Louis A. Mezzullo, University of Maryland (B.A. 1967, M.A. 1976), University of Richmond (J.D. 1976); Partner, Luce, Forward, Hamilton & Scripps LLP, 2006 to present; Partner, McGuireWoods LLP, Richmond, Virginia, 2003 to 2006; Member, Mezzullo & Guare, PLC, Richmond, Virginia, 2000 to 2003; Founding Member, Mezzullo & McCandlish, Richmond, Virginia, 1982 to 2000; Adjunct Professor, University of Miami School of Law, University of Richmond Law School.Fellow and Chair, American College of Tax Counsel; Fellow and former Regent, American College of Trust and Estate Counsel; Charter Fellow, American College of Employee Benefits Counsel; Past Chair, ABA Section of Real Property, Probate and Trust Law (2000-01); former Member of Council, and Current Chair of the Business Planning Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation; and Academician and Vice President, International Academy of Trust and Estate Law.Author, An Estate Planner's Guide to Buy-Sell Agreements; An Estate Planner's Guide to Life Insurance; An Estate Planner's Guide to Qualified Retirement Plan Benefits; An Estate Planner's Guide to Family Business Entities; and Valuation Rules Under Chapter 14, all published by the American Bar Association, and Limited Liability Companies in Virginia, published by the Virginia Law Foundation; Co-author, Advising the Elderly Client, published by Clark, Boardman, Callaghan.
Cynthia A. Moore
Cynthia A. Moore, B.A., Alma College (1978); M.S.L., Western Michigan University (1979); J.D., University of Texas at Austin (1986); member of the Michigan Bar; American Bar Association, Taxation and Business Law Sections; and Oakland County Bar Association.
Anne E. Moran
Anne E. Moran, Partner, Steptoe & Johnson, LLP; B.A., Wellesley College; J.D., Harvard Law School; formerly Tax Counsel, United States Senate Committee on Finance; former member of the ERISA Advisory Council for the United States Department of Labor; member, American Bar Association, Section of Taxation; member, American Bar Association, Joint Committee on Employee Benefits (former chair); member, District of Columbia Bar, Tax Section, Committee on Employee Benefits (former chair) and Steering Committee (former member); member, American College of Employee Benefits Counsel (former board member).
Helen J. Morrison
Helen H. Morrison, Trinity College (B.A.1979), IIT/Chicago—Kent College of Law (J.D. cum laude 1985); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association. 
David W. Powell
David W. Powell, B.B.A., cum laude, Southern Methodist University (1979); J.D., University of Texas School of Law (1982); member: Tax section of the American Bar Association, District of Columbia Bar, New York State Bar, State Bar of Texas, Louisiana State Bar; Certified Public Accountant, Louisiana (1983).
David L. Raish
David L. Raish, B.A., Yale University (1969); J.D., Harvard Law School (1973); member, Massachusetts and District of Columbia Bars, and the Tax Sections of the American Bar Association and Boston Bar Association.
David L. Reynolds
David L. Reynolds, B.A., Yale University; LL.B., Yale University; Associate Member, ASPPA College of Pension Actuaries; member, Connecticut Bar Association, Oklahoma Bar Association, American Bar Association (Section of Taxation).
Louis R. Richey
Louis R. Richey, Wabash College (B.A. 1969); Indianapolis Law School (J.D. 1973).
Daniel J. Schwartz
Daniel J. Schwartz, University of Missouri at Columbia (A.B. 1974 cum laude); University of Missouri at Kansas City (J.D. 1977); Member of the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association Section of Taxation, Committee on Employee Benefits.
Felix J. Springer
Felix J. Springer, Amherst College (B.A. Phi Beta Kappa, 1968); Columbia University (M.A. 1969 and M.Phil. 1971 with honors); University of Connecticut School of Law (J.D., highest honors, 1979), Editor–in–Chief, University of Connecticut Law Review; member, Connecticut Bar; member, Labor and Employment Law Committee of the Connecticut Bar Association and Labor Section of the American Bar Association (Committee on Employee Rights and Responsibilities, Co–Chair of Subcommittee on Alternative Dispute Resolution); partner, Day, Berry & Howard.
John L. Utz
John L. Utz, Esq., A.B., University of Missouri (mathematics, magna cum laude, 1978); J.D., University of Illinois (magna cum laude, 1982); member, American Bar Association (Tax and Labor and Employment Sections). 
Edward Thomas Veal
E. Thomas Veal, Director, Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., Yale; J.D., University of Illinois.
Marcia S. Wagner
Marcia Beth Stairman Wagner, B.A., summa cum laude, Cornell University (1984); J.D., Harvard Law School (1987), Law and Economics Fellow; Employee Benefits Committee of American Bar Association Tax Section; Tax Section Counsel, Massachusetts Bar Association; Pension Liaison Committee, IRS Key District Office, Brooklyn, New York; Massachusetts and District of Columbia Bars (1987). 
Bill C. Wilson
Bill C. Wilson, Partner, Executive Compensation Tax Services, Deloitte & Touche LLP; CPA; B.S., Cum Laude, University of Southern California. From June, 2002, a retired partner and a consultant to Deloitte & Touche.
John F. Woyke
John F. Woyke, LL.B., Yale Law School (1967), B.S. (magna cum laude), Yale University (1963) (Phi Beta Kappa); member, Connecticut State and Tax Court Bars; member, Employee Benefits Committee, Tax Law Section, American Bar Association,; member, Employee Benefits Committee, U.S. Chamber of Commerce; member, International Pension and Employee Benefit Lawyers Association (IPEBLA).