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About This Blog

Bloomberg BNA's Pension & Benefits Blog is a special resource offered by Bloomberg BNA to provide commentary and insight on news and trends reported in our publications: Pension & Benefits Daily, Pension & Benefits Reporter, and the Benefits Practice Resource Center. The authors of the blog are members of our Benefits Practice Resource Advisory Board and members of staff (who contribute summaries of some of their recent stories). 

The ideas presented here are those of individuals, and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members. We reserve the right not to post comments that are abusive or otherwise objectionable.

Communications regarding the Pension & Benefits Blog may be directed to Dana Domone via e-mail to

Pension and Benefits

Marilee P. Lau


Marilee P. Lau is an accountant based in the San Francisco bay area, formerly of KPMG LLP, where, before her retirement, she was the national partner in charge of KPMG's employee benefit assurance practice. In addition to her work at KPMG, from 1995-1998 Lau was the American Institute of Certified Public Accountants’ representative to the ERISA Advisory Council for the Department of Labor in Washington, D.C. She was the chairperson for the 1998 council. In October, 2007, Lau concluded her term as the chair of the AICPA Employee Benefits Plans Experts Panel which is responsible for recommending accounting and auditing changes to the AICPA and Financial Accounting Standards Board and Governmental Accounting Standards Board, as well as updating the Accounting and Auditing Guide for Audits of Employee Benefit Plans. She has also chaired the AICPA Employee Benefit Audit Quality Center, which was established in 2004. Lau is a member of the Bloomberg BNA Benefits Practice Resource Advisory Board. She holds a B.A. in economics from the University of Santa Clara and an M.B.A. in accounting from the University of Santa Clara.