An attorney and certified public accountant, Brian was formerly legislative counsel to the U.S. Congress Joint Committee on Taxation where he provided policy and technical analysis relating to pensions and employee benefits, health care, and Social Security to members of Congress. While working for Congress, Brian participated in the development of legislation, including the Small Business Job Protection Act of 1996 and the Health Insurance Portability and Accountability Act of 1996. Prior to working on Capitol Hill, Brian was associated with the Washington, DC, law firm, The Groom Law Group, which specializes in employee benefits.

Brian has served as a delegate to all of the White House/Congressional National Summits on Retirement Savings. He is also a member of the U.S. Chamber of Commerce Employee Benefits Committee and serves on the board of the Small Business Council of America. Brian has testified several times before Congress and the DOL ERISA Advisory Council on issues affecting national retirement income policy. He is a frequent speaker at various national employee benefit conferences.

In 2006, Brian was named as Institutional Investor News’ Washington Impact Player of the Year. He is also one of 401k Wire’s "50 Most Influential Persons in the 401(k) Industry."

Brian received his doctoral degree in law, cum laude, from the University of Pennsylvania Law School in Philadelphia. He holds a bachelor of science in accounting with distinction from Cornell University in Ithaca, NY.

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Fred Reish is a partner of the law firm Drinker, Biddle & Reath, LLP.. He specializes in employee benefits law. He is a member of the bar in the State of California, the State of Arizona and the District of Columbia.

Professional Experience
Fred has practiced employee benefits law since 1973. His practice includes representation of both private and public sector entities and their plans and fiduciaries; consulting with employers and fiduciaries on the management and operation of retirement and health and welfare plans; providing technical advice to administrators and actuaries; representation of plans, employers and fiduciaries before the governing agencies (e.g., the IRS and the DOL); and consulting with banks, trust companies, insurance companies and mutual fund management companies on 401(k) investment products and issues related to plan investments. Fred has been engaged to serve as an expert witness in state courts, federal courts and arbitration proceedings involving issues as diverse as legal malpractice, fiduciary liability, fiduciary status of brokers, prohibited transactions, plan interpretation, distribution of benefits, nonqualified deferred compensation plans, and bankruptcy issues for ERISA plans.

Fred was recently appointed as a member of the Wolters Kluwer Law & Business Pension Editorial Advisory Board. He is also a Charter Fellow of the American of Employee Benefits Counsel. He has served as the Chair of the Employee Benefits Subsection of the Los Angeles County Bar Association; served as a member of the Executive Committee of the Tax Section of the Los Angeles County Bar Association; taught "Pension and Profit Sharing" at the Masters of Business Tax Program at the University of Southern California; and served as a member of the Board of Directors of the American Society of Pension Professionals and Actuaries (ASPPA), as well as Co-Chair of the Government Affairs Committee of that organization.

Fred also served as Co-Chair of the Los Angeles IRS Benefits Conference for over 10 years; was a Co-Founder of the 401(k) Summit Conference; and has served as a member of the Executive Committee for the National Conference of the Employee Benefit Security Administration of the U.S. Department of Labor.

He also serves as a member of the Panel of Advisors for the Nationwide Retirement Education Institute, which focuses on participant education in public sector and private section retirement plans.

On behalf of ASPPA, he has co-authored amicus curiae briefs with the Supreme Court of the in the case of Patterson v. Shumate and with the Tax Court in the case of Citrus Valley Estates v. Commissioner of Internal Revenue.

Fred has received a number of awards for his contribution to benefits education, communication, and service, including:

Recognition by 401kWire as the 401(k) Industry's Most Influential Person for 2007.

The IRS Director's Award and the IRS Commissioner's Award for his contributions to employee benefits education.

The 2004 Eidson Founder's Award from ASPPA for his significant contributions to that organization and to the benefits community.

A 2006 Lifetime Achievement Award from Plan Sponsor Magazine.

The 2006 Lifetime Achievement Award from Institutional Investor for his contributions to the benefits community.

Recognition as one of "The Best Lawyers in America" and as a "Super Lawyer" in Southern California .

The Alumni Service Award from Arizona State University .

Publications
Fred has written four books and over 350 articles on employee benefits, IRS and DOL audits, and pension plan disputes. He authors a monthly column on 401(k) fiduciary responsibility for Plan Sponsor magazine, as well as a quarterly column on that subject for the Journal of Pension Benefits. He has authored or co-authored most of the IRS plan correction articles published by the Journal of Taxation and the Journal of Pension Benefits. Fred also serves on the editorial boards of several benefits publications.

As an expert on benefits matters, Fred is frequently quoted by both professional and public publications, including The Wall Street Journal, Fortune, Forbes, Inc., CFO Magazine, New York Times, Washington Post, Los Angeles Times, USA Today, Los Angeles Business Journal, Legal Times, Institutional Investor, Plan Sponsor, Pension World, Tax Notes, CCH Pension Plan Guide, BNA Pension and Benefits Reporter, Pensions & Investments, Compensation and Benefits Alert, BNA Daily Tax Report, and RIA Pension and Profit Sharing.

Presentations
Fred is a nationally known speaker on fiduciary responsibility, technical compliance matters, and litigation issues. He has spoken at the annual conferences of the American Bar Association, the American Society of Pension Professionals and Actuaries, the Western Pension and Benefits Conference, the Enrolled Actuaries Conference, the International Foundation of Employee Benefit Plans, and the National Institute of Pension Administrators. Topics of those programs have included "401(k) Lessons from the Bear Market," "Fiduciary Responsibility," "Professional Liability for Plan Service Providers," "IRS Plan Audits: VCR and CAP," "Internal Revenue Service and Department of Labor Audits," "Retirement Plans and Bankruptcy," and "ERISA Litigation."

Education
Fred received a B.S. from Arizona State and a J.D. from the University of Arizona.

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Edward Siedle has been referred to as "the Sam Spade of Money Management," “the Financial Watchdog” and "the Pension Detective." He began his career in law with the SEC's Division of Investment Management, which regulates money managers and mutual funds; he later served as Legal Counsel and Director of Compliance to Putnam Investments, one of the largest international money management firms. Since 1989, Siedle has founded and managed firms offering specialized services to municipalities, pension funds and money managers.

In 1999, Mr. Siedle founded Benchmark Financial Services, Inc., which provides “enhanced integrity” money management, fiduciary consulting and investigative services to institutions, law enforcement, regulators and wealthy individuals. The firm has pioneered the emerging field of forensic investigations of the money management industry and has conducted investigations worldwide involving in excess of $1 trillion in assets under management.

He is nationally recognized as an authority on investment management and securities matters. He has testified before the Senate Banking Committee regarding the mutual fund scandals and the Louisiana State Legislature regarding pension consultant conflicts of interest. He was a testifying expert in various Madoff litigations. Articles about him have appeared in publications including Time, BusinessWeek, Wall Street Journal, The New York Times, Barron's, Forbes, USA Today, Boston Globe, and Institutional Investor. He widely lectures and has appeared on CNBC, Wall Street Week, and Bloomberg News. He recently appeared in a Bloomberg special on "Hidden 401k Fees" which earned Bloomberg its first Emmy Award. He writes a “Financial Watchdog” column for forbes.com.

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As Managing Partner for Sinclair Capital, a strategic alternative asset management consultancy, Jon Lukomnik has advised asset managers on product development, acquisitions, risk management, distribution, and how to fix broken products and processes. He often acts in various outsourced senior management functions. He has also provided due diligence, fund selection and portfolio construction services for various institutional investors, including current service on three investment committees.

 Sinclair also has a corporate governance specialization. Mr. Lukomnik’s independent fiduciary work, corporate governance consulting and engagement assignments have included service on the WorldCom, Adelphia and Dana official creditors committees and several board memberships, as well as advising a number of activist hedge funds. He also created corporate governance tools for the International Finance Corporation of the World Bank, co-founded the International Corporate Governance Network, and chaired the executive committee of the Council of Institutional Investors.  

 Mr. Lukomnik currently serves as a Director of Sears Canada and the Van Eck family of mutual funds. As Deputy Comptroller for the City of New York from 1994-1998, he was investment advisor for defined benefit plans with some $80 billion in assets, as well as being responsible for investing the City’s treasury assets. The City’s pension funds materially outperformed the average large pension fund in America during his tenure.  Mr. Lukomnik then served as Managing Director, Head of Strategic Planning and Business Development for CDC Investment Management Corporation (a top ten hedge fund at the time) where his team increased assets under management from $1.3 billion to $3.5 billion in less than two years.

He is the co-author of the award-winning book, “The New Capitalists: How Citizen Investors Are Reshaping the Corporate Agenda”, (Harvard Business School Press, 2006), writes a column for Compliance Week, and has authored numerous articles for both the trade and the academic press.  He is currently co-chairing the Conference Board’s working group on hedge funds.

 

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Blaine Aikin is the CEO of Fiduciary360, leading the training and advisory services provided through the three affiliated entities of the organization. The Foundation for Fiduciary Studies is a non-profit organization devoted to the development and enhancement of fiduciary standards of care for trustees, investment committee members and investment advisors. The Center for Fiduciary Studies operates in association with the University of Pittsburgh Joseph M. Katz Graduate School of Business and is the first full-time training facility devoted to the subject of portfolio management and investment fiduciary standards of care. Fiduciary Analytics develops and distributes web-based tools to support the decision-making process of investment fiduciaries.

Blaine received his Master of Public Management and Policy degree from the Heinz School of Carnegie-Mellon University. Upon graduation from CMU, he was selected for the prestigious Presidential Management Intern Program which involved management assignments in the U.S. Department of Treasury and the U.S. Senate. He subsequently served as Budget Officer for Prince William County, Virginia. Blaine then entered the private sector in professional financial management. He earned the Certified Financial Planner (CFP) and Chartered Financial Analyst (CFA) designations and served as a principal and Chief Investment Officer of Allegiance Financial Advisors. After providing contract training and consulting services for PNC Financial Services Group, Blaine became a Senior Vice President and Director of Product Development and Management for PNC Advisors. For several years, he also served as an adjunct faculty member of the College for Financial Planning; providing instruction in investment planning and other subjects leading to the Certified Financial Planner designation.

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Chris Stroud is President of Simoneaux & Stroud Consulting Services (SCS), located in Marco Island, FL, which offers consulting services to companies providing retirement services and to non-profit organizations. The firm specializes in strategic business planning, general business consulting, industry and market research, professional skill building and offers assistance to TPAs to help them prepare for the ASPPA Recordkeeper Certification program.

Chris has worked in the retirement services industry since 1978. She is a graduate of the University of Texas at Austin with a degree in Mathematics and a minor in Education. Her professional designations include Member of the American Society of Pension Actuaries (MSPA), member of the American Academy of Actuaries (MAAA) and Enrolled Actuary (EA). Chris is also a member of the ASPPA Benefits Council of South Florida and of the National Institute of Pension Administrators (NIPA).

Chris served as President of the American Society of Pension Professionals and Actuaries (ASPPA) in 2006-2007 after serving on the ASPPA Board of Directors and ASPPA Executive Committee for a number of years. She is currently the Editor of The ASPPA Journal, serves as an ASPPA Educational Programs Advocate and serves on the ASPPA Recordkeeper Certification task force. Over the years, Chris has volunteered her services in various capacities to assist ASPPA, including Chair of the Technology Committee, Chair of the ASPPA Journal Committee, Treasurer of the Finance & Budget Committee, Chair of the ASPPA Management Team, Chair of the ASPPA Nominating Committee and Co-Chair of the The ASPPA 401(k) SUMMIT. She also served on the American Institute of Retirement Education (AIRE) Board of Managers.

Chris was employed for over 20 years by Financial Data Planning Corporation (FDP), a software firm in Miami, FL, specializing in software for the retirement services, life insurance and financial planning industries. In later years at FDP, she served as a Corporate Officer and as Vice President of Pension Sales and Marketing, where she oversaw all sales and marketing functions for the employee benefits software division. FDP entered into a merger with SunGard in 1999, and Chris remained employed by SunGard until forming her own company in 2000. She continued her relationship with SunGard by providing consulting services to them for several years.

Chris has published articles and spoken locally and nationally on various topics related to retirement plans, actuarial science, software systems and TPA best practices, as well as on topics related to customer service, client management, strategic planning, leadership and teambuilding. Her years of experience include management experience in a private corporation environment and a public corporation environment and volunteer and leadership experience with several professional organizations. Prior to her career in employee benefits and actuarial consulting, Chris taught mathematics for two years. Subsequently, she has volunteered time as a “Literacy Buddy,” tutoring children in mathematics and speaking in schools regarding career opportunities in mathematics, actuarial science and employee benefits.

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Mr. Vriesenga is the Chief Rating Officer for CEFEX. He is also a fiduciary risk consultant whose clients include: the Institutional Money Market Fund Associaton (IMMFA), where VriesPort developed best practice standards for European institutional money market funds; Scope Group, a Berlin-based rating agency developing an analytical model for assessing Life Settlement service providers; and HSBC Asset Management, developing a market analysis on the global money market industry.

Mr. Vriesenga has also held positions at Moody’s Investors Services in New York, London and Frankfurt where he was responsible for the development, oversight, assignment and monitoring of Moody’s European and Asian managed funds business. He managed 10 rating professionals located in London, Paris, Milan and Tokyo, and developed new analytical products for investment managers and their institutional clients. Actively involved in consulting both institutions and regulators on risks in the worldwide mutual fund industry.

Prior to that, as Sr. Vice President & Sr. Credit Officer, Global Fund Ratings, he was responsible for assigning and monitoring credit and market-risk ratings to mutual funds, unit trusts and investment trust companies in Dublin, France, Italy, Japan, Luxembourg, Spain, Switzerland and the UK. He developed Moody's mutual fund rating business in the U.S. and Europe.

Mr. Vriesenga has held various positions at Fidelity Investments, Coopers and Lybrand and Peat Marwick, Mitchell & Co. A CPA, David has taught various college level and professional development courses. He has given various speeches, worldwide on risk in mutual funds and asset management companies. He served on the advisory boards of the London School of Economics’ "Analyzing Finance" publication and the London-based Institutional Money Market Fund Association (IMMFA).

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Gordon Hall is a corporate director, a consultant to managements and boards of employer-sponsored pension plans and an advisor to Canadian standards regulators, providing specialist pension and pension governance counsel. He also serves as an expert witness on pension and pension actuarial matters.

Gordon is a retired Worldwide Partner of William M. Mercer Companies (the global firm) where he served as a senior executive and consulting professional  for 30 years. The latter responsibilities included Head of a Toronto Office, Director of Practice Development (Canada), Vice-Chair of the Board of William M. Mercer Limited (Canada), and Chair of the International Business Development Group of the global firm.

Gordon is a commentator on topical governance and public policy matters and is the author of a number of articles and texts. Recently published articles and papers include the following:

-         New Developments In The Governance Of Employer-Sponsored Pension Plans: Are We Prepared? Joint Society Of Actuaries/The Canadian Institute Of Actuaries Meeting (October 2006);

-         Pensions: Getting Off-Balance Sheet Responsibilities On-Board. The Canadian Institute Of Chartered Accountants/The Institute Of Corporate Directors. (February 2006);

-         A Call To Action For Boards: Governance Of Employer-Sponsored Pension Plans. The Canadian Institute Of Chartered Accountants/The Institute Of Corporate Directors (February 2005);

-         20 Questions Directors Should Ask About Their Role In Pension Governance. The Canadian Institute Of Chartered Accountants/The Institute Of Corporate Directors.(May 2003).

Upon retirement from the Board of Trustees of Queen’s University in 2006, Gordon was granted a Distinguished Service Award by the University Council. During his 12 year term, he served as Chair of the Audit Committee, Vice-Chair of the Pension Committee and as a member of the Finance Committee.

Gordon also served as a Member of the Board of Directors of The Institute of Corporate Directors in Canada from 1994-2006 and was heavily involved in the 2003 launch of the highly successful Directors Education Program as well as the launch of the ICD Chapters in 8 major Canadian centers. Gordon is a member of the first graduating class of the Directors Education program.

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Rich Lynch is the Executive Director of the Foundation for Fiduciary Studies. The Foundation's mission is to develop and advance fiduciary standards of care for trustees, investment committees and advisors. In addition, Rich is the Co-Director of the Center for Fiduciary Studies, which operates in association with the University of Pittsburgh Joseph M. Katz Graduate School of Business. The Center is the first full-time training facility devoted to the subject of portfolio management and investment fiduciary standards of care. Rich is also the COO of Fiduciary Analytics which is an Internet company that develops web-based tools to support the decision making process of investment fiduciaries.

Rich graduated from the United States Coast Guard Academy with high honors in Economics-Management, where he received the Superintendent's Award for leadership at graduation. During his twenty-year Coast Guard career, he served aboard three ships as Operations Officer, Executive Officer and Commanding Officer respectively. In addition, he held various senior-level financial management positions, including an assignment to the National Pollution Funds Center, a newly established Coast Guard unit responsible for managing the $1 billion Oil Spill Liability Trust Fund. Rich received his Master's degree (Magna Cum Laude) in Operations Research from George Washington University.

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Laura S. Moskwa is the Principal of Laura S. Moskwa Consulting, providing services to retirement plan providers focusing on business development efforts primarily focusing on TPA service and product solutions.

With over 25 years in the pension industry Laura has accumulated a broad range of experience. Most recently she worked for Transamerica Retirement Services as Vice President and Director of TPA Services. Laura was hired to develop and grow the TPA Channel which included building a presence for the company in the Channel and Industry as a committed partner, a TPA Services Department and Program, as well as product and services specifically designed for TPAs. Laura also has eighteen years of experience as a TPA which encompassed many roles as well as ownership and a couple of years of experience at a Broker Dealer/RIA Firm as Director of Retirement Services.

Laura has been a member of the American Society of Pension Professional and Actuaries (ASPPA) for over 20 years. She currently sits on the Board of Directors and is Chair of the Marketing Committee. Laura has also served on the Executive Committee as Vice President, the Education and Examination Committee, the Conferences Committee and numerous taskforces. She has also spoken at industry conferences and lead exam study sessions.

Laura received a Bachelors Degree in Economics and Finance from Douglas College, Rutgers University. She earned the Certified Pension Consultant (CPC) and the Qualified Pension Administrator (QPA) designations from ASPPA. Laura also holds Series 7 and 63 Security Licenses.

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Richard is the founder of the Technical Answer Group, Inc (TAGdata.com), now owned by Wolters Kluwer Law and Business. In the 10 years he operated TAG, he developed over 2,000 customer relationships with accounting firms, law firms, insurance companies, mutual fund companies and more than 1,500 third party administration (TPA) firms.

Prior to founding TAGdata.com, Richard was formerly the Senior Manager in charge of the Florida employee benefits consulting practice for Deloitte & Touche.

He has an MBA with an emphasis in Finance from the University of South Florida. He earned the Certified Employee Benefits Specialist (CEBS) from the International Society of Certified Employee Benefit Specialists (ISCEBS) and Certified Pension Consultant (CPC) from the American Society of Pension Professionals and Actuaries (ASPPA).

Richard was an instructor for the CEBS program and is a frequent national speaker on the design and administration of 401(k), 403(b) and other qualified deferred compensation arrangements. He has also spoken on pending legislation affecting the qualified retirement plan industry as well as preparing small to medium size businesses for acquisition.

Richard entered the pension business in 1978. Richard drafted a white paper describing the opportunities available with the pending legislation of section 401(k) of the Internal Revenue Code. When section 401(k) was added as part of the Revenue Act of 1978, the firm was in a strategic position to be one of the first in the 401(k) marketplace. He installed his first 401(k) plan in November of 1981, two weeks after the issuance of the first proposed 401(k) regulations. His clients have included Price Waterhouse, Office Depot and Alamo Rent A Car.

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Mr. Miller has 24 years of experience in the ERISA retirement plan and investment advisory fields. Prior to starting his career in financial services, he was a research pharmacologist at Smith, Kline & French Laboratories in Philadelphia. At the age of 19, he was elected as a student member of the New York Academy of Sciences, one of the youngest members ever elected. He got his undergraduate degree in Natural Sciences from the University of Oregon in 1981.

He began his career in financial services as an account executive for Northwestern Mutual. In 1983 he moved to a regional employee benefit firm where he was responsible for the development of their 401(k) practice as well other product development initiatives. Having been recognized for his work in the development of no-load life insurance he was recruited into the employee benefits division of a major international insurance brokerage firm where he was responsible for all client retirement and executive benefits planning activity. Following the stock market crash in 1987, he left to start his own brokerage practice.

By 2008 Mr. Miller has been involved in fiduciary consulting assignments with sponsors of $100+ billion in retirement assets. He has established a reputation based on a series of noteworthy innovations and achievements which include:

1989: Published a white paper addressing the use of the risk-adjusted capital ratio as a prudent methodology for evaluating insurance company sponsored financial products for use in fiduciary environments.

1993: CEO of the first consulting firm in the defined contribution marketplace that championed and installed independent investment menus in 401(k) Plans.

1994: Pioneered the use of tactical asset allocation investment options in a defined contribution environment.

1997: Pioneered the use of an event driven life-stages recordkeeping platform for employee benefit plans.

1998: Developed the Performance Landscape™ format (rolling periods rather than static snapshots) of investment performance reporting. Also developed the first participant-oriented educational programs based on principles of behavioral finance.

2003: Authored the Fiduciary Assistance & Compliance Systems© program (FACS), a definitive documentation system on fiduciary governance and the management of 401(k) Plans.

2003: Addressed FEI membership in a web cast in June of 2003 where the term “fiduciary governance” was coined. At the time, the webcast was the second highest attended web cast in FEI history.

2004: FACS™ Program guidebook is transformed into the online ERISA Fiduciary Governance training endorsed by Financial Executives International, the largest association of finance executives in the world.

2005: Served as Chair of the Managing ERISA Risk 6 part web cast series hosted by Financial Executives International (FEI), the largest association of finance officers in the country.

2006:
- Based on his work in fiduciary governance, Mr. Miller was invited to Santiago, Chile participate in a World Bank project focused on the reform of risk controls for the Chilean social security system.
- Co-Chaired the first web cast conducted by Directors & Boards magazine to their readership. The topic of the web cast was Board Members responsibilities and ERISA.
- Invited to address national AICPA Employee Benefits Conference in Baltimore on the topic of Fiduciary Governance.
- Captured a Fortune Global 100 manufacturing company ($5 billion Plan Sponsor) for comprehensive fiduciary consulting assignment.
- Invited by the Editor of Boards and Directors magazine to Chair first ever webcast on the topic of ERISA oversight responsibilities of the Board.

2007:
- Invited by the Department of Economic Development of the Principality of Dubai, United Arab Emirates, to participate in various economic development projects.
- Captured a Fortune 50 financial services company for comprehensive fiduciary training and consulting assignment. The company, with 60,000 employees and $20 billion in ERISA assets licensed Denali’s training for all internal fiduciary personnel.
- Invited by the Office of the President of the World Bank to attend the Bank’s Pension Reform in the Middle East and North Africa conference. Held in Cyprus with representatives of ten Middle Eastern and North African countries in attendance, Mr. Miller was the only American in attendance.

Mr. Miller is a frequent national conference speaker and has been quoted in various media and publications including CFO, FEI, Directors & Boards, Institutional Investor, Plan Sponsor, SmartPros Finance, Workforce Management, MSN Money, CNBC, Treasury & Risk Management, Work Force Management, HR.com and the LA Times.

He lives with his family on Vashon Island, Washington.

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Brent Morton, VP Investments, Morton Wealth Management
Brent Morton is an Accredited Investment Fiduciary Analyst™ who uses his CFO background and experience to provide similar guidance to executives and families. Brent is one of the select advisors that has earned the AIFA® professional designation. He has received formal training in investment fiduciary responsibility and is certified to conduct investment fiduciary assessments.

Brent’s success at addressing his clients’ retirement planning and estate needs is the result of a holistic financial management approach which includes coordinating with clients’ attorneys and CPAs to make sure the strategies in place are the most effective and tax efficient. He believes building strong relationships with clients is key to better understanding needs, while establishing and exceeding expectations by creating healthy financial habits.

Brent has over 25 years experience in financial management. As a graduate of UT Austin, Brent earned a BBA in Accounting, followed by an MBA from the University of Dallas. He was with Merrill Lynch before joining FFEC and has corporate finance and management experience having held positions of Controller, CFO, Regional Managing Dir. and VP of Global Client Services at previous firms.

Morton Wealth Management operates under First Financial Equity Corporation, Member FINRA, SIPC. Securities and Investment Advisory Services offered through First Financial Equity Corporation.

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Cathy Jackson-Gent, AIFA, CEO, Global Investment Company

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Christine L. Denton, AIFA, Senior Vice President, Roland Criss Fiduciary Services

www.rolandcriss.com

Christine L. Denton is Senior Vice President of Roland/Criss. She manages its investment fiduciary audit and CEFEX certification assessments. She has extensive experience in advising qualified plan fiduciaries on ERISA related issues. In addition to managing investment fiduciary review and audit assignments, Ms. Denton oversees Roland|Criss’ co-fiduciary services to investment committees. Christine has over 10 years experience in the Roland|Criss organization helping qualified plan and endowment fiduciaries fulfill their legal obligations through sound processes.

Christine has been active in the field of fiduciary counsel since 1994. Prior to joining Roland|Criss she was a financial analyst with LFG/Sky Chefs Corp. in its investment group. During her tenure with Roland|Criss, Christine has served as the Executive Director of the Trustee Training Institute. She has acted as an expert witness in disputes representing both defendant and plaintiff positions. She is also a guest lecturer at trade conferences and workshops. Christine guided the development of the software solutions used in Roland|Criss’ fiduciary quality management program named FiduciaryPLUS™.

Christine earned a Bachelor’s degree in Finance from Baylor University. She holds the Accredited Investment Fiduciary Analyst (“AIFA®”) designation as bestowed by the Center for Fiduciary Studies, Katz School of Business, and University of Pittsburgh. In addition, she has obtained licenses as both a registered investment advisor and a general securities representative from the National Association of Securities Dealers.

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Darlene Finzer, CPA, QKA

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Donald K. Denton, AIFA, QKA

www.rolandcriss.com

Don is a lead Analyst for CEFEX/ASPPA Recordkeeper certification assessments. Previously, he was Chief Financial Officer with a Dallas, Texas-based services company. He has a wide range of experience in financial reporting, audit methodologies, pension plan administration, asset-liability management, and investment fiduciary standards of care. Don earned his BA Degree in Finance from Baylor University. He is also an Accredited Investment Fiduciary Analyst™ (AIFA®) and holds the QKA designation issued by ASPPA. Together, the AIFA® and QKA qualify him to conduct and supervise certification audits of recordkeeping firms that seek registration under ASPPA’s program.

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Edward M. Lynch, Jr., AIFA, Managing Director, 401(k) Advisors Group

Edward Lynch, Jr. has worked with ERISA-qualified plan sponsors and designated fiduciaries in most aspects of plan development and maintenance since the early 1980s.

In 2003, Mr. Lynch became one of the first practitioners in the United States to complete the Accredited Investment Fiduciary Auditor, AIFA®, program of advanced studies at The Center for Fiduciary Studies (Joseph Katz School of Business, University of Pittsburgh).

In September 2008, 401(k) Advisors Group became one of the first Investment Advisors globally to successfully complete the Centre for Fiduciary Excellence (CEFEX) independent certification process.

In 2009, Mr. Lynch was voted by his peers as one of the 40 “Most Influential Retirement Plan Advisors” in the United States in a national survey conducted by the 401(k) Wire, the 401(k) Exchange and The Boston Research Group.

His focus in working with fiduciaries, such as pension, profit sharing and 401(k) plan sponsors and trustees of endowments and foundations, is
- Assessing compliance with accepted “standards of fiduciary care”
- Review of documents, investment performance and due diligence files
- Developing prudent review and monitoring processes for plan or trust assets
- Preparing, implementing and monitoring investment policy
- Analyzing and developing asset allocation strategies
- Evaluating reasonableness of fee structures and overall plan performance

He is a graduate, summa cum laude, of Gordon College in Wenham, Massachusetts, is a member of a number of professional and employee benefits organizations, a columnist as well as a frequent speaker on ERISA-plan topics. He has served as an Expert Witness in ERISA-plan related litigation and is a Contributing Editor for Pension Governance, LLC.

In addition, he is the founder and Managing Director of Fiduciary Plan Governance, LLC., specialists in fiduciary assessment and management. He is the co-author, with Lynne McAuley, CPA, CEBS, AIFA® of the forthcoming eBook “Fiduciary Plan Governance: A Guide for 401(k) and 403(b) Sponsors.”

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Elaine M. Schamber, AIFA, President The Schamber Group, Inc.

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Emmett Ballard, AIFA, VP Ballard Consulting, LLC

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Eric D. Hanson, AIFA, Principal, The Hanson Group
Eric Hanson specializes in the design, implementation and service of qualified and non-qualified retirement plans and executive benefits. After earning a Bachelor of Science degree in Business Administration from Cornell University, he gained valuable business insight as president of a family-owned business. Since 1991, Eric’s practice has expanded over the years leading to the establishment of The Hanson Group in 2002. He holds FINRA series 6, 7 and 63 securities registrations as a Registered Representative and Investment Advisor Representative of Commonwealth Financial Network, a Registered Investment Adviser.

Additionally, Eric has earned the designations of Chartered Life Underwriter, Chartered Financial Consultant, Registered Employee Benefit Consultant, Accredited Estate Planner, Master of Science in Financial Planning, and Accredited Investment Fiduciary Analyst. As an AIFA®, Eric’s adherence to the forty-six fiduciary practices established by the Center for Fiduciary Excellence (CEFEX) has enabled him to help companies identify and comply with their fiduciary duties for their retirement plans to help them avoid liability and costly litigation. He helps these same companies design retirement plans which put participants in the best position to achieve a successful experience.

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Ernest A. Liebre, AIFA, Managing Director Cambridge Investment Fiduciary Management Inc.

www.cambridgefiduciaryservices.com

Ernest A. Liebre AIFA® is the founder of Cambridge Financial Services Group, an investment advisory and employee benefits organization and is joint Managing Director of Cambridge Investment Fiduciary Management, Inc. which provides investment fiduciary consulting and assessment services to the retirement plan and investment community.

Mr. Liebre has over 25 years experience as an investment advisor and is currently responsible for over $2 ½ billion in investment assets. Having obtained the Accredited Investment Fiduciary Analyst™ designation from Fi360, he offers lead analyst services on behalf of those involved in the investment process who are seeking CEFEX registration.

Previous to Cambridge, Mr. Liebre was Director of Risk Management and Insurance for Revlon's worldwide corporate and employee benefit programs from 1980 - 1983. He created and was President of FMC Insurance Company and Director of Risk Management and Employee Services for FMC Corporation from 1975 – 1983.

Mr. Liebre is licensed as a Registered Representative and an Administrative Principal with Series 7, 63, and 24 licensing.

Securities offered through Registered Representatives of Cadaret, Grant, & Co., Inc., member FINRA/SIPC. Cambridge Financial Services Group and Cadaret, Grant, & Co. are separate entities. Mr. Liebre is a Certified Insurance Consultant and a broker for life, health, property, and casualty insurance.

He holds a BA degree from Iona College and an MBA from the University of Chicago.

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Gerald Wernette, Principal/Director of Consulting Services, Rehmann Financial Group

Gerald Wernette is Director of Consulting Services for Rehmann Retirement Builders. He believes that by listening to his clients and being proactive toward meeting their needs, he can assist them in achieving their business goals.

Since 1984, Gerald has provided retirement plan strategies to industries ranging from professional services to manufacturing, and from one-person firms to organizations with over 15,000 employees. His scope of services has taken him from plan design through a vast array of fiduciary oversight consulting services, including investment advisory, administration and guiding clients through the plan termination process. Gerald combines his strong technical skills with a solid set of communication skills to deliver the high level of service needed in today’s business environment.

Prior to helping to form Rehmann Retirement Builders, Gerald worked in the tax department of Rehmann and practiced extensively in the Federal Tax area.

Gerald is a graduate of Central Michigan University with a Bachelor of Science degree in Accounting. He has also earned his designations as a Certified Public Accountant, a Certified Employee Benefit Specialist (through the Wharton Business School), and Accredited Investment Fiduciary Analyst™. He holds an Accident, Health and Life Insurance license and is an Investment Advisor Representative. Gerald has spoken at various local and national conferences, served for many years as an assistant scoutmaster for the Boy Scouts of America, serves on the Great Lakes Boy Scout Council’s Executive Board and Executive Committee and has taught and mentored in local youth programs and served as a board member on a local adoption charity.

Gerald is a member of the American Institute of Certified Public Accountants; the International Society of Certified Employee Benefit Specialists, former Chairman Detroit Area Chapter; the Michigan Association of Certified Public Accountants, former Chairman Employee Benefits Committee; and the Center for Fiduciary Studies. Gerald was voted in 2009 and 2010 as one of 300 most influential advisors in the defined contribution space and was voted by his peers in 2011 as of the 60 most influential advisors in the defined contribution space. He is also a founding lecturer at The Retirement Advisor University at UCLA’s Anderson School of Executive Management.

Rehmann Retirement Builders provides plan design, consulting and administration services to over 1280 plans and provides fiduciary consulting, investment advisory services to over 360 plans with over $1.8 billion in assets. Rehmann Financial also services many wealth management clients while providing comprehensive financial services and in total oversees approximately $3.0 billion for all our clients. Rehmann Financial is a wholly owned subsidiary of The Rehmann Group which is a large accounting/consulting, wealth management and corporate investigative services firm with over 650 associates and offices in Michigan, Ohio, Indiana and Florida.

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Irene F. Diamond, CPA, CPC, QPA, AIFA

www.midwestfiduciary.com

Irene Diamond graduated from the University of Nebraska at Lincoln, and Mary College in Bismarck, North Dakota, with a Bachelor of Science degree, Accounting major, Business Administration minor. After obtaining her Certified Public Accountant license in 1985, Irene worked for two CPA firms in their audit and tax divisions. In 1991, Irene started her own CPA firm in Sioux Falls, South Dakota, doing tax and small business accounting work. This soon led to a "specialty market" for third-party administration of retirement plans and Section 125 (cafeteria) plans.

Irene and her former Third-Party Administration firm (Diamond, Johnson & Associates, LLC) joined forces with the Employee Benefits Division of Williams & Company, P.C. (a regional CPA firm) in December 2000, to form their wholly-owned affiliate Siouxland Benefit Consultants, LC (SBC). At SBC, her position was Director of Marketing, where Irene was responsible for consulting with employers and providing bids on employer-sponsored retirement plans and cafeteria plans, including plan documents, employee meetings, employee meeting videos, administration, recordkeeping, reporting to governmental agencies, and assisting with IRS, Department of Labor and independent audits.

Irene has satisfactorily completed tests through the American Society of Pension Professionals & Actuaries to achieve the designations of "Qualified Pension Administrator" (QPA) in 1996 and "Certified Pension Consultant" (CPC) in 1999. In 2004, Irene satisfactorily completed tests for NASD Series 6, 63, and 65 and for the Accredited Investment Fiduciary (AIF®) designation from the Center for Fiduciary Studies. In 2006, the AIFA® (Accredited Investment Fiduciary Analyst) designation was achieved. AIF® and AIFA® Program graduates are specially trained in investment fiduciary responsibility and portfolio management.

Early in 2005, Irene created Midwest Fiduciary Services, Inc. This company draws all her talents together and allows her to:

Conduct structured fiduciary assessments for:

• Investment Stewards (i.e., qualified or public retirement plans, foundations, endowments, public/governmental funds, and other individuals entrusted with money)
• Support Services and Due Diligence
• The ASPPA Retirement Plan Service Provider Certification
• Fiduciary Advisers and Eligible Investment Advice Arrangements
• Investment Advisors
• Investment Managers
Prepare Investment Policy Statements
Independent Fiduciary
Provide consulting for employee benefit plans and for Investment Committees.

Irene is a member of the American Institute of Certified Public Accountants, South Dakota CPA Society, and American Society of Pension Professionals & Actuaries. Her community involvement included, among many other monetary entrustments, serving as a Board Trustee of the City of Sioux Falls Fireman's Pension Fund.

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James E. Rowley, President/CEO Lincoln Benefits Group

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John "Jay" Hutchins, M.S., CFP, AIFA, CDFA
Quoted by ABC News, Forbes, the New York Times, the Wall Street Journal, News Week, the Associated Press, Businessweek, Bloomberg, Investment News, MSNBC, CNNmoney.com, Morningstar, Dow Jones Newswire, and others, Jay Hutchins is a nationally sought-after source of expertise on investing, personal financial planning, and wealth management. (Google "Jay Hutchins Financial Planner" for a sampling of quotes.)

Experience: Mr. Hutchins is a twenty-five year veteran of the financial services industry. He founded Comprehensive Planning Associates, Inc. (corporate owner of The Wealth Conservatory trademark) in 1995, following a ten-year career as a Vice-president and Trust Specialist for the brokerage firm A. G. Edwards & Sons. His background also includes having held licenses in property-casualty, life, and health insurance.

Education: Mr. Hutchins holds the CERTIFIED FINANCIAL PLANNER™ and Certified Divorce Financial Analyst™ (CDFA) designations, a Master of Science degree in Personal Financial Planning from the College for Financial Planning in Denver, Colorado, and he has earned the Accredited Investment Fiduciary Analyst® (or AIFA®) professional designation, awarded by the Center for Fiduciary Studies, which is associated with the University of Pittsburgh.

Memberships and Affiliations: He is a National Association of Personal Financial Advisors (NAPFA) Registered Financial Advisor, and is a member of both the Garrett Planning Network (GPN) and the Financial Planning Association (FPA).

Outside the Office: Mr. Hutchins serves as Trustee of Trust Funds for the City of Lebanon, Past-trustee City of Lebanon's Dartmouth Hitchcock Medical Center Fiscal Impact Fund, Chairman Lebanon Board of Assessors, Past-Chairman Lebanon Board of Zoning and Adjustment, Past member Board of Directors for the Lebanon Opera House, Past board member Stepping Stones/Next-Step (local mental health agency), Treasurer Emeritus Upper Valley Youth Services, Treasurer Lebanon Rotary Club, and is a past-Trustee for his church.

Jay is also the father of five grown children and husband to Jeanette, who serves as School Nurse for the White River School and Coordinator of Health Services for the Hartford School District. With children currently scattered across the country from New Hampshire to Chicago to Dallas and Salt Lake City, Jay and Jeanette hardly find time for their golfing, skiing, hiking, and boating between flights to visit the kids and grandchildren.

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John A. McVey, Jr. AIFA®, CRPS®

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Karen Matingou, AIFA President Atessa Benefits

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Kathleen M. McBride, AIFA, Founder FiduciaryPath LLC.

Kathleen M. McBride, AIFA®, is founder of FiduciaryPath, LLC, an independent consulting firm that provides education, consulting and assessment of investment fiduciary practices. FiduciaryPath serves the investment stewards of retirement plans, endowments and foundations, investment advisors and investment managers. FiduciaryPath identifies a firm’s investment or procedural risks, and assesses the firm’s fiduciary practices, enabling the firm to improve risk management through conformance to practices that comprise an established fiduciary standard of excellence. FiduciaryPath conducts assessments for CEFEX certification of a firm’s conformance to the fiduciary standard.

McBride is a founder of The Committee for the Fiduciary Standard, and The Institute for the Fiduciary Standard, a nonprofit organization dedicated to providing research, education and advocacy on the fiduciary standard’s impact on investors, the capital markets and society.

After beginning her career on Wall Street as a broker, bond trader and later an investment advisor, McBride ran financial new-media startups and developed interactive financial content with major financial and media companies. Prior to founding FiduciaryPath, McBride was a Director at the Institute for Private Investors, Wealth Editor in Chief at AdvisorOne.com, Editor in Chief at Wealth Manager and Senior Editor at Investment Advisor.

McBride is an Accredited Investment Fiduciary Analyst ™ with the Center for Fiduciary Studies. She holds BA degree from New York University and has completed the Investment Strategies and Portfolio Management program at The Wharton School of The University of Pennsylvania.

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Katie A. Umile, AIFA, CEO iCapital LLC.
Katie is the Founder and Chief Executive Officer of iCapital, LLC. Katie began her career at John Hancock in 1996. While at John Hancock, she realized that creating her own registered investment advisory firm was the best way to satisfy the needs and interests of her clients. iCapital has provided the vehicle for her to develop and deliver an independent, innovative approach to retirement plan services that is restrictive in traditional product platforms.

Through iCapital's inventive platform, Katie provides critical assistance and the tools necessary to help plan sponsors and advisers navigate through the often complex landscape of fiduciary management and compliance. With a holistic approach to participant education, she continues to help countless retirement plan participants achieve their vision of retirement. Katie has managed and consulted on plans ranging from startup to over a billion dollars of plan assets. Katie’s passion and expertise in working with retirement plans has made her services highly sought after, and she has proven herself to be an invaluable resource for plan sponsors.

She has been a featured speaker on fiduciary compliance for many organizations and has been conducting educational workshops in Boston for plan sponsors on various topics for more than six years.

Katie holds one of only nine Accredited Investment Fiduciary Analyst® designations in the state of Massachusetts. The AIFA® is issued through the University of Pittsburgh in conjunction with fi360. Katie recently conducted the first CEFEX certification for a public foundation in the United States.

Other affiliations and organizations:
• Centre for Fiduciary Studies Marketing Committee
• Member of American Society of Pension Providers and Actuaries
• Independent Analyst – CEFEX
• Series 65 Investment Adviser Representative

Katie has been a long time resident of Boston’s South End and is actively involved in community development. Two years ago Katie relocated the Home Office of iCapital to Boston’s South End and is proud to be a small business owner in the community where she resides. Katie is actively involved in MS, Rosie’s Place, Friends of UNH Hockey and a supporter of many other non-profit organizations. Katie enjoys, cooking, art, music, boating and any sports related activity and has been a volunteer soccer and basketball coach for Boston youth sports.

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Keith Alden Loveland, JD, AIFA, CIDA

EDUCATION
BA, Philosophy & Pre-Law, University of Minnesota, Duluth
Juris Doctor, William Mitchell College of Law

SELECTED INDUSTRY SERVICE & MISCELLANEOUS
• Certificate in Securities Regulation, Harvard University Law School, Program of Instruction for Lawyers, 1983.
• New York Stock Exchange Series 7 Item Writing Committee, 1983 to 2001.
• Member, Financial Planning Association, 1983 to present.
• Subject Matter Expert, Series 65/66 revisions, North American Securities Administrators’ Association (NASAA) 1990 to present.
• Securities Arbitrator for NYSE, NASD, CBOE, NFA and AAA, 1990 to present.
• Member, SIFMA Compliance and Legal Division.
• American Bar Association, Business Law Section, Committee on Federal Regulation of Securities, and Committee on State Regulation of Securities.
• Adjunct Professor, William Mitchell College of Law, 1978 – 1987.
• Member, Financial Services Auditor Group, The Institute of Internal Auditors.
• Member, Investment Management Council, Center for Fiduciary Studies.
• Member, National Society of Compliance Professionals, 1987 to present.
• Accredited Investment Fiduciary Analyst ®, Katz Graduate School, University of Pittsburgh, 2001, Valedictorian.
• Certified Investments and Derivatives Auditor ®, Investment Training and Consulting Institute, 2003.
• Board of Directors, Financial Planning Association, 2011 - 2013
• Clean CRD U-4.

SELECTED SECURITIES INDUSTRY EXPERIENCE
Keith Loveland Consulting; 1978 to present
• Compliance, fiduciary and regulatory audits and consulting for Investment Advisers and Broker-Dealers.
• Firm element surveys and educational seminars, including CFP® Ethics Continuing Education.
• Consulting as to Investment Adviser formation and related issues.
• Preparation of Written Supervisory Procedures, Compliance Manuals & Codes of Ethics for broker-dealers and investment advisers.
• Litigation and arbitration consulting & expert witness services.
• Enforcement defense.

• Chief Operating Officer / Chief Compliance Officer; Larson Allen Private Financial Advisors, 2000 – 2001; an SEC Registered Investment Adviser

• Executive Vice-President & Chief Compliance Officer; Washington Square Securities, Inc., 1999 – 2000; a Registered Investment Adviser & Broker-Dealer.

• Chief Compliance Officer – Chief Legal Officer; Offerman & Company / Marquette Investment Services, 1992 – 1994 and 1997 – 1999; a Registered Investment Adviser & Broker-Dealer.

• Chairman of the Investment Committee; IRI Asset Management; 1987 – 1989; a Mutual Fund Sponsor & Registered Investment Adviser.

• Chairman of the Board; Capital Management Associates, 1982 – 1987; a Registered Investment Adviser & Broker-Dealer.


LICENSES
Mr. Loveland has taken and passed the following securities industry licensing examinations:
Series 3, 4-12-84, Commodity Futures Representative
Series 4, 10-27-83, Registered Options Principal
Series 5, 1-19-84, Debt Securities Registered Options Principal
Series 7, 10-15-83, General Securities Representative
Series 8, 1-18-84, General Securities Sales Supervisor
Series 15, 1-20-84, Foreign Currency Registered Options Principal
Series 24, 10-20-83, General Securities Principal
Series 27, 11-19-83, Financial and Operations Principal
Series 53, 11-9-84, Municipal Securities Sales Supervisor
Series 63, 10-19-83, Uniform Securities Agent State Law Examination
Series 65, 4-2-92, Uniform Investment Advisor Law Examination
Series 66, 4-22-97, Uniform Combined State Law Examination

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Ken Parkinson, Director Retirement Services, Hardy Reed Capital Advisors

Ken Parkinson is Director of Retirement Plan Services for Hardy Reed Capital Advisors, LLC. A native of Georgia, Ken is a graduate of Berry College in Rome, Georgia, with a double major in economics and psychology. Ken is an Investment Advisory Representative (IAR) and holds the Professional Plan Consultant™ (PPC™), and Accredited Investment Fiduciary Analyst® (AIFA®) designations.

Prior to joining Hardy Reed Capital Advisors, LLC, Ken was a 14 year veteran with one of the countries largest retirement planning firms. Specializing in group plan design, employee education and holistic financial planning, Ken has served corporations, healthcare, governmental, and university employers in Tennessee, Mississippi, and Georgia.

The Retirement Plan Services Division completes retirement plan assessments for organizational conformity with the Global Standards of Fiduciary Excellence as established by the Center for Fiduciary Studies. This assessment can help Plan Fiduciaries enhance their compliance with the Department of Labor, ERISA, and Pension Protection Act of 2006 rules of fiduciary conduct. Additionally, we can help manage plan operation and due diligence processes on an ongoing basis or on a special project basis.

Ken serves on the board of Lafayette-Oxford Foundation for Tomorrow (LOFT), a community affiliate of the CREATE Foundation, and Oxford Endowment for Public Education. Ken is also outgoing Stewardship Chair and Finance committee member of Oxford-University United Methodist Church. A clean water advocate, Ken is a trained volunteer for Living Waters for the World whose Oxford team recently installed a community water purification system in Yucatan region of Mexico.

Ken and his wife, Laura, a native of Fulton, reside in Oxford with their daughter and son. He enjoys reading, building projects, tennis and time in the outdoors.

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Kevin W. Pinkley, AIFA®, CDFA™, CIMA®, Wealth Management Group

www.mywealthmanagementgroup.com

Kevin began his financial services career in 1999 at PaineWebber. In 2004 he resigned when MP Wealth Management Group LLC (Wealth Management Group) was formed, an independent advisory practice affiliated with LPL Financial, the largest independent broker dealer in the country (as reported in Financial Planning magazine, June 1996-2009, based on total revenues).

Kevin helps retirement plans, endowments, foundations, trust and high net worth individuals who want to verify that their assets are being invested and monitored prudently. He serves as an independent resource that provides investment advisory service.

Kevin has earned the Accredited Investment Fiduciary Analyst™, (AIFA®) professional designation from Fiduciary 360 and certifies him to conduct investment fiduciary assessments. Kevin is also the holder of the Certified Divorce Financial Analyst (CDFA™) credentials; a specialized educational program in professional financial divorce planning.

Kevin holds the Certified Investment Management Analyst (CIMA®) designation, administered by Investment Management Consultants Association and taught in conjunction with The Wharton School, University of Pennsylvania.

In 1991 Kevin graduated from Sam Houston State University with a Bachelor’s of Business Administration. Kevin and his wife Elizabeth have been married for fifteen (15) years and they have two (2) children. He is a member of Investment Management Consultants Association, Inc. (IMCA), The Institute for Divorce Financial Analysts and The Collaborative Law Institute of Texas.

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Larry E. Crocker, AIFA, CRPS, AAMS, PRP, PPC

Larry E. Crocker is the CEO of Fiduciary Consulting Group, Inc., an independent fiduciary governance, compliance and prudent practice consulting firm. The firm is located in Murfreesboro, Tennessee and serves advisors, retirement plan sponsors, fiduciaries and institutional clients all across the eastern half of the United States.

Mr. Crocker holds the Accredited Investment Fiduciary Analyst™ designation from the Center for Fiduciary Studies at the University of Pittsburgh, Katz Graduate School of Business. He also holds the Chartered Retirement Plans Specialist™ and the Accredited Asset Management Specialist™ designations from the College for Financial Planning; the PLANSPONSOR Retirement Professional™ designation from the PLANSPONSOR Institute, the education arm of PLANSPONSOR, the nation’s leading resource for pension and benefits related news and information; and the Professional Plan Consultant™ designation accredited by Robert Morris University in Pittsburgh.

Mr. Crocker has over 20 years experience in the financial services industry. In the late 1990’s he began an in depth study of retirement plan governance and compliance. In 2004 he made the decision to transition from advisor to consultant and focus his efforts on the development and implementation of systems and methods that identify and solve procedural prudence problems in the management of retirement plans. Mr. Crocker and his team work with advisors, service providers, retirement plan sponsors, fiduciaries and institutional clients on a fee-for-service or retainer basis.

One of Mr. Crocker’s passions is the education of industry professionals that sell and service retirement plans as well as the individuals with the responsibility for management of those plans. He has hosted multiple workshops and training sessions and spoken at multiple venues on the topics of retirement plan governance, compliance, the changing regulatory environment, fiduciary roles and responsibilities, prudent practices, and the new 403(b) regulations.

Mr. Crocker is one of a small number of professionals that will accept an appointment as an Independent Fiduciary under ERISA to professionally and prudently manage a retirement plan.

Mr. Crocker is a member of the American Society for Pension Professionals and Actuaries (ASPPA).

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Laura S. Moskwa, CPC, QPA, Principal, Laura S. Moskwa Consulting

Laura S. Moskwa is the Principal of Laura S. Moskwa Consulting, providing services to retirement plan providers focusing on business development efforts primarily focusing on TPA service and product solutions.

With over 25 years in the pension industry Laura has accumulated a broad range of experience. Most recently she worked for Transamerica Retirement Services as Vice President and Director of TPA Services. Laura was hired to develop and grow the TPA Channel which included building a presence for the company in the Channel and Industry as a committed partner, a TPA Services Department and Program, as well as product and services specifically designed for TPAs. Laura also has eighteen years of experience as a TPA which encompassed many roles as well as ownership and a couple of years of experience at a Broker Dealer/RIA Firm as Director of Retirement Services.

Laura has been a member of the American Society of Pension Professional and Actuaries (ASPPA) for over 20 years. She currently sits on the Board of Directors and is Chair of the Marketing Committee. Laura has also served on the Executive Committee as Vice President, the Education and Examination Committee, the Conferences Committee and numerous taskforces. She has also spoken at industry conferences and lead exam study sessions.

Laura received a Bachelors Degree in Economics and Finance from Douglas College, Rutgers University. She earned the Certified Pension Consultant (CPC) and the Qualified Pension Administrator (QPA) designations from ASPPA. Laura also holds Series 7 and 63 Security Licenses.

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Louis Morizio, CFP, AIFA, PPC, CEO National Fiduciary Partners, LLC

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Lynn Weirch, AIFA®, RHU, CLU, ChFC, President, Business Financial Group

Lynn Weirich is a Shareholder, Co-Founder and President of Business Financial Group, LLC (BFG). BFG, founded in 1998, provides wealth management services to individuals and employee benefit services, corporate retirement plans, and business risk management to small and medium size companies across 22 states. With more than two dozen employees, the firm serves roughly 3,700 companies and individuals through its headquarters in San Antonio, Texas.

In 1983, Ms. Weirich entered the field as an analyst hired to create and manage some of the industry’s first insurance modeling software for individual PC workstations. She quickly moved into financial services and business management strategies. After 15 years with a major insurance firm, Ms. Weirich, along with her colleague, Kim J. Moore, established BFG with the vision to create a truly special place where they could make a positive financial impact with business owners and their companies. Ms. Weirich and Mr. Moore wanted to offer a holistic approach to financial consulting.

Since that time, they have systematically built a multi-service consulting firm which offers “concierge” style client relations. Ms. Weirich is currently the chief fiduciary for BFG’s retirement plan division. Most recently BFG partnered with members of the Turner Family, which owns TETCO Inc., to add a subsidiary, BFG Risk and Benefits Management Inc. that offers commercial property and casualty insurance and risk management consulting to clients. That subsidiary is led by the newest Shareholder, Todd Wright, ARM.

Ms. Weirich has been repeatedly recognized as a member of the Million Dollar Round Table, achieving Court of the Table in 2007 and 2010 and Top of the Table in 2009. Other honors include the National Association of Women Business Owners-San Antonio (NAWBO-San Antonio) Chapter’s Entrepreneurial Spirit Award in 2001 and the San Antonio Business Journal’s 2007 Women’s Leadership Award for Mentoring Leadership.

Ms. Weirich studied Business Administration at Mississippi University for Women. She and her husband, Bill, have four children.

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Lynne McAuley, AIFA

Lynne McAuley relocated to the West Coast a year and a half ago after living in New England for over twenty years. During 2007, she has been involved in business development for Southern California with Roland|Criss Fiduciary Services, a firm located in Arlington, Texas, that specializes in fiduciary audits, co-fiduciary advisory services and CEFEX certifications. Since May 2008, she has been working with 401(k) Advisors Group and is currently branching out on her own.

From 1990 to 2004, Ms. McAuley served as an auditor for the United States Department of Labor’s (U.S. DOL) Employee Benefits and Security Administration (EBSA) in the Boston Regional Office. Ms. McAuley investigated over 200 qualified retirement plans and welfare plans. Over the course of her tenure with the Department of Labor, Ms. McAuley audited the conduct of plan sponsors and other fiduciaries relative to the prudence of their investment selection and monitoring process, assessed the practices of employee benefit service providers, and evaluated if plan sponsors and other fiduciaries complied with the reporting and disclosure provisions of ERISA and other related Federal laws. This resulted in over $328,700,000 in plan assets protected, recovered or benefits restored. Prior to this role, she served in the Office of Inspector General of the Department of Labor, both in Boston, MA and Washington, D.C. All told, she spent over 25 years of service with the U.S. DOL and almost 20 years as auditor.

Ms. McAuley is a CPA, an Accredited Investment FiduciaryAnalyst (AIFA®), and Certified Employee Benefits Specialist (CEBS). She has a Masters in Public Administration (MPA) from Kentucky State University and a Bachelors of Art from Drew University.

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Marc V. McDowell, CRPS, AIFA

Marc has been a Qualified Plan Advisor with Virchow Krause Wealth Management, LLC since 2007. Marc specializes in developing and servicing retirement plans for corporate clients. He has extensive experience providing investment consultation, ERISA compliance consulting, fiduciary reviews, and trustee and participant education. Marc has worked in the financial services industry focusing on institutional clients since 1995.

Specific Experience

Conducts fiduciary plan reviews to assist plan sponsors in fulfilling fiduciary responsibilities, reviews and develops Investment Policy Statements for Qualified Plans, provides initial and ongoing investment consultation services, assists plan sponsors in developing programs to increase employee participation, coordinates and conducts employee education meetings.

Industry Designations & Licenses

Chartered Retirement Plans Specialist, Accredited Investment Fiduciary Analyst, Series 7 FINRA General Securities License, Series 65 Registered Investment Advisor, Life & Health Insurance License.

Corporate Support

Virchow Krauss & Company, LLP is a certified public accounting and consulting firm. The firm originated in 1931 with a commitment to deliver innovative financial solutions and solid business strategies to clients. The present partnership was organized in 1953. Virchow Krause is an independent member of Baker Tilly International and is the largest U.S. Baker Tilly International member firm. As the world’s 8th largest accounting and business services network, the organization is cuirrently represented by more than 145 independent member firms in over 100 countries. Virchow Krause has over 1,325 total staff members, including 152 partners and 486 CPS’s serving clients nationwide from offices throughout Illinois, Michigan, Minnesota and Wisconsin.

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Mario Giganti, CPA, CFP, AIFA, Principal, Cornerstone Capital Advisors

Mario Giganti is an investment expert in procedural prudence, fiduciary standards and best practices that define a prudent investment process. He works with individual clients to integrate the concepts of the financial planning process into their daily lives and also provides investment advisory services to trustees and fiduciaries of qualified plans and endowments. Mario is also involved in creating and teaching investment fiduciary practices to trustees and fiduciaries throughout the country at the Center for Fiduciary Studies in Pittsburgh. Mario serves on Cornerstone Capital Advisors’ Investment Committee.

Mario has a diverse background, having worked for both large and small businesses in the accounting, brokerage and financial planning industries. He has written articles on investment fiduciary responsibility, with his comments appearing in Investment News and the Akron Beacon Journal, among others. He has also published articles that can be found on the 401(k)helpcenter website, a valuable resource to the retirement plan community.

He is heavily involved in different community activities with his alma mater, Walsh University where he earned a BA in Accounting in 1994. He earned his CERTIFIED FINANCIAL PLANNER™ and his ACCREDITED INVESTMENT FIDUCIARY AUDITOR™ designation in 2003. Mario is a member of the Financial Planning Association (FPA).

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Mark McCoy, Founder & President, Retirement Fund Management

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Martin A. Smith, RPS, AIFA, President Wealthcare Financial Group, Inc.
e-mail: msmith@wcfingroup.com
www.wcfingroup.com

Martin earned his Bachelor Degree in Communications from Howard University in 1992. He began his career in the financial services industry in 1993, as a Registered Representative of PFS Investments, Inc. In 1999, Martin joined A.G. Edwards & Sons as a Financial Consultant and was later promoted to the position of Assistant Branch Manager.

Wealthcare Financial Group as a Registered Investment Advisor to serve the investment advisory and wealth services needs of non-profit and Faith-based organizations, individuals and families, businesses and foundations. Martin is committed to providing each client with values-based advice and custom-tailored service. Thus, the need for prudent advice and high quality service is also the basis for his business philosophy; "How much better it is to get wisdom than gold! And to get understanding is to be chosen rather than silver!" Proverbs 16:16

Martin and his family attend Cornerstone Church, a non-denominational Christian fellowship in Bowie, Maryland. He is a graduate student at Regent University's School of Divinity, currently working toward the completion of a Masters in Divinity, (M.Div) with a concentration Practical Theology and Biblical Studies. He has successfully completed the Accredited Investment Fiduciary (AIF®) and Accredited Fiduciary Analyst (AIFA®) designations, as administered by the Fiduciary360 (www.fi360.com). In addition, Martin has earned the Retirement Plan Specialist (RPS®) certificate from the Executive Education Department of The Wharton School of the University of Pennsylvania.

In his spare time, he takes pleasure in sharing his thoughts on matters pertaining to the economy and the markets, as well as giving sound Biblical advice to serve as an encouragement for the readers of his online publication, The Faith and Finance Journal. Martin is a self-taught musician, and enjoys playing the 6-String Bass Guitar, including a 4-String Piccolo Bass. With much patience he is currently learning how to play the Soprano Saxophone.

As an alumni member of Howard University's championship Tae Kwon Do team, he won 2nd Place in 1992 and 3rd Place in 1993, while competing in the Maryland State Open Tae Kwon Do Tournament. As a Martial Artists, he also enjoys the sport of Boxing. Martin resides in Bowie, Maryland with his wife, Walida. Together, they have seven children.

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Marty Jensen, AIFA, Managing Partner, United Management Group
Mr. Jensen has over twenty-five years of product development, sales distribution, executive and line management experience in the financial services industry. His duties have covered a broad range of products and services dealing with multi-disciplinary, wealth management programs. His clients have included financial intermediaries, advisors and investors in both domestic and international markets.

Since 2003, Marty has been a Managing Partner with United Management Group, a comprehensive wealth management and fiduciary/leadership consulting firm: involved with a wide variety of venture capital and private equity projects. He has served as a “Managing Director” with two different FINRA broker dealers, overseeing their “Wealth Management” and “Investment Banking” divisions.

Marty is active with the Thunderbird Graduate School of Management-Centers of Excellence and currently serves as Executive Director with the Institute for Family Wealth Counseling; www.institutefwc.com and Executive Director with the Association of Insurance and Financial Specialists; www.associationifs.org and www.fiduciaryadvisors.org

He was a Managing Director at ING Advisors, 2000 to 2003, where he served as a National Sales Manager and as a product specialist for ING Funds with their offerings of privately managed accounts through out all the firms’ distribution channels. He was also responsible for developing “Alternative” products and Offshore Funds along with managing the firm’s Private Clients Group.

Marty founded “The PRIME advisory network” in 1990, creating Advisor Practice Management programs and investment platforms to financial intermediaries. He served as an investment advisor to corporate retirement plans, private foundations, family trusts and offshore entities for private clients. He co-founded: a multi-manager hedge fund and a behavioral style sub-advisor. He has been a pioneer in providing “Prudent Expert-Fiduciary Programs” to institutions throughout the World.

He began his career in 1981 as a Financial Advisor for E.F. Hutton. In 1983, he was selected by Hutton’s senior management to participate in their elite “Fast Track” Executive Management Program as a National Sales Developer in New York City. His responsibilities included; branch management, MBA recruitment, financial advisor training, private client and institutional marketing programs.

In 1986, Mr. Jensen was a Divisional Director with E.F. Hutton’s Consulting Services Group, the dominate provider of fee-based asset management services. He was responsible for the sales and marketing of their SMA & sub-advisory programs. In his final capacity he served as a Director of International Sales for Shearson’s global management group based in London, England.

Marty is a graduate of the University of Nebraska at Lincoln, his hometown. He is an Accredited Investment Fiduciary analyst (AIFA) with www.FI360.com , Chartered Senior Financial Planner (CSFP) and a former Certified Investment Management Consultant (C.I.M.C.). He holds N.A.S.D. Series 7, 63 & 66, life insurance, fixed and variable annuity licenses. A former past President of I.I.M.C, since merged with Investment Management Consultants Association (IMCA).

He has lectured on Wealth Management and Alternative Investment topics to a myriad of Trade Conferences and Graduate Business Schools including: Harvard, Wharton, Cornell, UCLA and Yale. His passions include assisting others in developing their legacy and philanthropy based ventures. Marty lives in Southern California and has 2 children. He enjoys golf, tennis, boating and travel.

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Mary Kotzman, AIFA
Mary has over 14 years in the financial planning and services field, the last 8 years specifically in the qualified plan marketplace (Defined Benefit/Contribution plans, 457f, 403b, ESOP, etc.). She offers specialized consulting and fiduciary guidance to stewards and consultants all across the country addressing plan design, implementation/transition services, and investment protocols with a primary focus on fiduciary governance and ERISA compliance. Mary and her team of professionals provide customized financial planning services to both corporate and high net worth clientele. Mary is an Accredited Investment Fiduciary Analyst® and holds General Securities Licenses 7, 66, is a Registered Principal, and holds a California Insurance License # 0E66397. Mary is currently the 2007-2008 and 2008-2009 Spring Chair for the Western Pension & Benefits Conference, Los Angeles Chapter and remains actively involved in the pension industry.

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Michael A. Pinkley, AIFA, AWMA, Wealth Management Group

www.mywealthmanagementgroup.com

Michael began his financial services career with Rotan Mosle/PaineWebber and later with UBS, which acquired PaineWebber in 2000. He was with PaineWebber/UBS for over sixteen (16) years when he resigned in 2004 and founded MP Wealth Management Group LLC (Wealth Management Group) as an independent advisory practice affiliated with LPL Financial, the largest independent broker dealer in the country (as reported in Financial Planning magazine, June 1996-2009, based on total revenues).

Michael has earned the Accredited Investment Fiduciary Analyst™ (AIFA®) professional designation from Fiduciary 360 and certifies him to conduct investment fiduciary assessments. He also completed the Personal Financial Planning Program at the University of Houston. Michael completed the ACCREDITED WEALTH MANAGEMENT ADVISOR^SM or AWMA® Professional Designation Program from the College for Financial Planning located in Denver, CO.

Degrees: Bachelor of Science in Technology, University of Houston and Associate of Arts, University of Houston - Downtown.

Michael has been married to his wife Frances for forty three (43) years and they have three (3) grown children and four (4) grandchildren.

Michael served this great country for over thirty (30) years in the United States Navy and United States Naval Reserve retiring in 1997.

He is a member of Investment Management Consultants Association, Inc. (IMCA) and a member of the Financial Services Institute.

Michael is a Life Member, University of Houston Alumni Association and a Life Member, U.S. Naval Institute.

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Michael J. Hensley, CFP®, ChFC®, CRPS®, AIFA® , Owner, Managing Member Guardian Capital Advisors

As a North Carolina native, Mike received a Political Science degree from North Carolina State University. While in school, Mike enlisted in the North Carolina Army National Guard and served until his honorable discharge in 1996. He later entered the financial services industry where his desire for independence and transparency with his clients led him to establish Guardian Capital Advisors, LLC, a Registered Investment Advisor. In addition to being the managing member, Mike is an Investment Advisor Representative at GCA and a Registered Representative of Triad Advisors. He is Securities licensed and is registered to conduct fee-based planning as well as transaction-based investing. Mike has clients in six states and holds life and health insurance and long-term care licenses. He coordinates the firm’s efforts on corporate retirement planning.

Mike received his CERTIFIED FINANCIAL PLANNER™ certification from the Certified Financial Planner, Board of Standards, Inc. and the Chartered Financial Consultant designation from the American College. He also earned the Accredited Investment Fiduciary Analyst® designation at the Center for Fiduciary Studies and the Chartered Retirement Plan Specialist from the College for Financial Planning. Mike is a member of the Financial Planning Association (FPA) and the Financial Services Institute (FSI).

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Michael Keane, AIFA®

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Michael M. Kane, CFC, AIFA

*Nominated for PLANSPONSOR Magazine’s Advisor of the Year Award for 2008.
*Recognized by PlanAdviser Magazine as one of the Most Successful Retirement Plan Advisory Firms for 2008.


For more than 25 years in both executive and senior planning positions, Mike has provided effective financial strategies for plan sponsors in qualified, non-qualified retirement and employee benefit programs. Today, Mike focuses his efforts as an independent Retirement Plan Consultant to Plan Sponsors. As an Accredited Investment Fiduciary Analyst (AIFA) he is certified to conduct Fiduciary Assessments on Investment Stewards, Managers and Advisors and serves as an Analyst for CEFEX, The Centre for Fiduciary Excellence.

As a member of the Association for Advanced Life Underwriting (AALU), one of the most prestigious financial services organizations in the U.S, Mike has served on the Qualified Plans Committee. The committee works closely with the U.S. House Ways & Means Committee and the Department of Treasury in the development of retirement plan legislation.

Committed to education, he has spoken before many groups including the Society for Human Resources Management (SHRM) where he presented "Emerging Focus on Fiduciary Liability in Today's Climate". Mike also periodically holds CPE workshops on prudent fiduciary practices that comprise a “Global Standard of Fiduciary Excellence for Investment Stewards”. Recently, Mike served as a Panelist on the Second Annual Future of Asset Allocation Funds Conference sponsored by PLANSPONSOR Magazine. Mike has been published in The Journal of Compensation and Benefits, Society of Human Resource Management, Gwinnett Magazine his article, Tips on IPS: Refining your 401(k) IPS and Other Fiduciary Tips recently appeared in Employee Benefit News. He has been quoted in Institutional Investor’s Defined Contribution Savings Plan Alert on plan sponsor fiduciary issues and in Plan Adviser Magazine on plan sponsor and participant education requirements following the 2008 market meltdown. Before entering the profession, Mike served as an Officer in the U.S. Navy and holds a bachelor's degree in business administration from Mount Saint Mary’s University. He performed his graduate work at George Washington University School of Business. Mike is an Accredited Investment Fiduciary Analyst (AIFA). AIFA’s have completed a rigorous specialized program on investment fiduciary standards of care at the Center for Fiduciary Studies, in association with the University of Pittsburgh Joseph M. Katz Graduate School of Business. AIFA’s have acquired a thorough knowledge of fiduciary responsibility and can be an invaluable resource to investment fiduciaries and individual investors alike. Mike is a partner with National Retirement Partners (NRP), an independent consulting firm dedicated solely to the Retirement Plan market, whose mission it is to create an exceptional retirement plan experience for employers and their employees. Prior to joining NRP, Mike served as the Director of Executive and Employee Benefits Strategies for New England Financial, a MetLife Company. Mike served as a member of the Board of Directors of The Buckhead Coalition for 12 years. He currently serves as a Regional Representative for the Franciscan Foundation for the Holy Land. To keep current on changes in the financial services industry, he is an active member of the Society of Financial Services Professionals (SFSP), the Association for Advanced Life Underwriting (AALU) and the Center for Fiduciary Studies (FI360).

Charity and volunteerism play an important role in Mike's life. He is past Chairman of the Atlanta Community Food Bank, where he continues to serve on the Board of Directors. Under Mike’s leadership the Food Bank has been recognized as one of the best managed non-profits in Georgia. He has served as President of the Parish Council of St. Andrew Catholic Church, and on the Parish Finance Committee, of which he was past Chairman. Mike is also the President of Mount Saint Mary's University alumni chapter in Atlanta.

Mike resides in Roswell, Georgia with his wife and daughter, who is an associate in his practice He enjoys playing ALTA, T2 and USTA tennis.

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Paul W. McEwan, CPA, MT, AIFA

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Peter J. Roland, AIFA, Managing Partner, Canon Capital Investment Advisory Services
TBD

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President, Kling Partners Inc.
Twenty plus years of investment consulting to financial institutions, multi and single family offices, individuals and foundations. Carolyn E. Kling, AIFA® has earned the Accredited Investment Fiduciary Analyst™ (AIFA®) professional designation, awarded by the Center for Fiduciary Studies, which is associated with the University of Pittsburgh, and certifies Carolyn to conduct investment fiduciary assessments.

Carolyn E. Kling is dedicated to the stewardship of families, family offices and private foundations. Carolyn provides an institutional approach to client relationships through the leverage, strength and services of leading global wealth management firms and trusted advisors, as well as an objective due diligence bridge to align client’s objectives with customized solutions.

Carolyn collaborates with trust and estate planning attorneys, tax strategists and family business advisors to integrate tailored investment solutions for individuals, families and private foundations. Carolyn’s experience includes investment consulting and comprehensive wealth management and trust services with Atlantic Trust Private Wealth Management, an integrated comprehensive Private Wealth Management Trust Company and subsidiary of London and Atlanta based AMVESCAP. Previously, Carolyn was a founder and managing partner of Investment Consulting Group, LLC, a Registered Investment Advisor and investment consulting firm; as well as a founding partner and member of Mount Yale Partners, LLC, a hedge fund of funds investment management firm.

Carolyn brings her extended investment consulting experience with financial institutions as an executive with Portfolio Management Consultants, Transamerica Asset Management, Putnam Investments and Continental Insurance Corporation Asset Management (CICAM).

Carolyn has a BA degree in foreign languages and business administration from Las Universidad De Las Americas in Mexico City and remains an active member with the following industry associations: Institute for Private Investors (IPI), Family Office Exchange (FOX), Family Firm Institute (FFI), Investment Management Consultants Association (IMCA), Financial Planning Association (FPA), and actively sits on the Grants, Finance, Education and Membership Committees for the San Diego Women’s Foundation (SDWF) as well as a member of the Board of Directors for the Del Mar Foundation. Carolyn is a Registered Investment Advisor, holds a California Real Estate license and resides in Del Mar, California.

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Randy Redd, AIFA, Owner National Pension Professionals

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Richard N. Carpenter, CPC, CEBS - President & Founder, USVI Pensions and Consulting

Richard is the founder of the Technical Answer Group, Inc (TAGdata.com), now owned by Wolters Kluwer Law and Business. In the 10 years he operated TAG, he developed over 2,000 customer relationships with accounting firms, law firms, insurance companies, mutual fund companies and more than 1,500 third party administration (TPA) firms.

Prior to founding TAGdata.com, Richard was formerly the Senior Manager in charge of the Florida employee benefits consulting practice for Deloitte & Touche.

He has an MBA with an emphasis in Finance from the University of South Florida. He earned the Certified Employee Benefits Specialist (CEBS) from the International Society of Certified Employee Benefit Specialists (ISCEBS) and Certified Pension Consultant (CPC) from the American Society of Pension Professionals and Actuaries (ASPPA).

Richard was an instructor for the CEBS program and is a frequent national speaker on the design and administration of 401(k), 403(b) and other qualified deferred compensation arrangements. He has also spoken on pending legislation affecting the qualified retirement plan industry as well as preparing small to medium size businesses for acquisition.

Richard entered the pension business in 1978. Richard drafted a white paper describing the opportunities available with the pending legislation of section 401(k) of the Internal Revenue Code. When section 401(k) was added as part of the Revenue Act of 1978, the firm was in a strategic position to be one of the first in the 401(k) marketplace. He installed his first 401(k) plan in November of 1981, two weeks after the issuance of the first proposed 401(k) regulations. His clients have included Price Waterhouse, Office Depot and Alamo Rent A Car.

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Robb R. Smith, President Robb R. Smith Fiduciary Solutions

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Robert J. Coopman, Attorney, AIFA
Rob has been a practicing Attorney in Georgia since 1994.

Rob co-founded Advisor Financial Services, LLP in Woodstock, Georgia in 1998. In 2003, Rob closed his private practice to work full-time as the General Counsel for the investment firm and served as an investment advisor. He was the firm’s Chief Compliance officer and wrote quarterly legal and investment article for “The Advisor” investment newsletter. Rob chaired a podcast dealing with 401k issues, served on the firm’s investment committee and conducted a monthly retirement planning workshop for the firm’s clients. The firm became a CEFEX Certified Investment Advisor in 2008. Advisor Financial grew to $270 million under management during Rob’s association with the firm.

Rob returned to private practice in September 2010 after retiring from Advisor Financial Services, LLP. Rob’s private law practice in Georgia specializes in estates, trusts and business law.

Rob holds a Bachelor of Art’s degree with co-majors in English and Business from Florida State University (1980), and a Juris Doctor from the University of Florida (1993). He is a member of the State Bar of Georgia (1994), the Fiduciary and Business Law Sections. Rob was awarded the Accredited Investment Fiduciary Analyst designation in 2007 and has various certifications from the Institute of Business and Finance – Certified Fund Specialist and Board Certified in Estate Planning.

Rob retired from the United States Marine Corps Reserves in 2000 as a Lieutenant Colonel. Rob loves military and civilian aviation and has flown the following aircraft: A-4 Skyhawk, F-18 Hornet, L-1011 Tri-Star, Boeing 757, 767, and 777. Rob’s thoughts on aviation and investment management have many similarities; primarily they involve managing risk in a professional manner. Rob serves on a few boards of music non-profit corporations and is the President of the Music Club of Hollywood Florida - its purpose is granting music scholarships to accomplished young musicians. Rob resides in Hollywood, Florida and Atlanta, Georgia.

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Robert J. Schumann, CFP®, EA, AIFA®

Robert J. Schumann is a founding partner of Cambridge Pension Advisors, LLC. He is a retired academic, teacher and minister. He holds three Master’s degrees: an MBA from The Ohio State University with a major in capital markets, an MA from the University of Wisconsin-Madison with a major in Hebrew & Semitic Studies and a minor in Linguistics and an MDIV from Wisconsin Lutheran Seminary. He can read in 11 languages.

Bob’s interest in retirement plans goes back to his own retirement from teaching and the public ministry in 1994. His participation in 403(b) and 401(k) plans allowed him to retire at the age of 42.

He is the Chief Advice Officer and a founding partner of Peoples Financial Advisor, LLC (dba PlanAndAct), an SEC registered internet advisor. He is also a founding partner of Cambridge Financial Advisors, LLC a state registered investment advisor with offices in Ohio and Colorado. He is a NAPFA-Registered Personal Financial Advisor, a Certified Financial Planner licensee, and an Enrolled Agent who can represent taxpayers before the IRS. He is an authorized advisor for the distribution of proprietary DFA no-load funds. The Paladin Registry of personal financial advisors has given him its highest rating of 5-stars. In 2009 Business Week listed him as one of the top 50 investment advisors in the nation as scored on a 100 point system.

He and his clients have been quoted in numerous printed and online publications including The Wall Street Journal, Business Week, Smart Money, Kiplinger’s Personal Finance, Money Magazine, MSN Money, the Columbus Dispatch and Columbus Business First. TV appearances include the WCMH Channel 4 News and the NBC Today Show. He is a contributor to Tips from the Top--Targeted Advice from America's Top Money Minds, edited by Edie Milligan and published by Alpha, 2003.

He and his wife, Jana, live with three of their four children and one granddaughter, in Buena Vista, CO. Advising individuals and organizations about retirement plans and investments is a perfect fit with his lifelong interest in helping people realize their potential.

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Roger Levy, AIFA, Managing Director Cambridge Investment Fiduciary Management Inc.

www.cambridgefiduciaryservices.com

Roger L. Levy AIFA® has been a member of Cambridge Financial Services Group from its inception and is now joint Managing Director of Cambridge Investment Fiduciary Management, Inc. which provides investment fiduciary consulting and assessment services to the retirement plan and investment community.

As a member of Cambridge Financial Services Group, Mr. Levy has over 20 years experience in guiding investment advisory clients with respect to their fiduciary obligations and how to build a due diligence record of their investment process. Having obtained the Accredited Investment Fiduciary Analyst™ designation from Fi360, he offers lead analyst services on behalf of those involved in the investment process who are seeking CEFEX registration.

Formally educated in England, Mr. Levy began practicing law in London as a Solicitor in 1970. He joined Taylor & Humbert, one of England's premiere and oldest law firms, where he became a partner. He emigrated to the United States in 1975 and joined Saul Ewing Remick & Saul, a leading Philadelphia law firm. Mr. Levy obtained a Master of Laws Degree from Temple Law School and became the first English solicitor to be admitted to the Pennsylvania bar.

Subsequently, Mr. Levy established his own practice specializing in international business before joining the Law Offices of Robert M. Gottschalk, in New York City, a firm specializing in international business and trade. Prior to joining Cambridge, he served as Counsel to Kleinberg Kaplan Wolff & Cohen PC in New York City.

Mr. Levy lives in Scottsdale, Arizona where he manages Cambridge’s Scottsdale office. He currently serves as Chairman of the Board of the Trigeminal Neuralgia Association.

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Ross Fowler, AIFA, Managing Director, fi360 Australasia

Ross is Managing Director of fi360 (Australasia) Limited, with responsibility for the practical implementation of services in New Zealand and Australia, in conjunction with the Center for Fiduciary Studies (Pittsburgh). This has involved establishing and teaching the AIF® course (provided in association with Massey University), the development of technical support to AIF® designees and consulting services to fiduciaries, including legal and accounting firms, financial adviser groups, investment committees and boards. As Managing Director his primary focus is the ongoing development of both the AIF course material and fi360 services to ensure relevance in the NZ and Australian financial intermediary environments. Ross graduated from Auckland University having studied Urban Valuation and completed post graduate studies at Lincoln College in Rural Valuation and Farm Management. Initial years in valuation practice were followed by 15 years of consulting on property development and investment with corporate clients. He then completed his Diploma in Business Studies (Personal Financial Planning) through Massey University. Ross has assisted professionals, trustees, and investment advisers to keep pace with new standards and gain access to advanced investment solutions and decision making technology, thus enabling them to discharge their responsibilities and bring genuine value to their clients and beneficiaries.

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Scott Reed, CIMA, AIFA, CEO Hardy Reed Capital Advisors, LLC.

Scott Reed is the CEO of Hardy Reed Capital Advisors, LLC. Hardy Reed Capital Advisors is a firm dedicated to the development and implementation of a superior consulting process, free of the conflicts of interests common to the industry. He has been in the investment industry since 1985. Scott spent the first twenty one years of his career with Hilliard Lyons, spending the last five running their Mississippi operations. He began as a stock broker, but by the late 1980’s he and John C. Hardy, his business partner since 1987, began to develop a consulting practice. Over the next decade they developed their own proprietary process for money management. Opening Hardy Reed Registered Investment Advisory firm was the next step in an evolution that is designed to be client centered and completely objective.

Scott is a Certified Investment Management Consultant® and an Accredited Investment Fiduciary Analyst®. He is a graduate of the inaugural class of the Endowments and Foundations Certificate sponsored by the Investment Management Consultants Association® and held at the Wharton School of Business in 2006. He specializes in consulting with a select group of private clients, corporations, foundations and endowments on developing a customized and comprehensive investment process. He is a member of The National Council on Planned Giving, the Planned Giving Council of Northeast Mississippi, and the Investment Management Consultants Association. Scott has served on the advisory board for Investment Advisory Magazine’s Wealth Management Summit, the advisory board of the Mississippi Women’s Money Conference, and a 2003 graduate and class spokesperson to the board of the Securities Industry Institute.

In 1995, Scott began writing a financial column that is still in syndication today. He appears regularly as an analyst for local newspapers and television stations in North Mississippi. He also has been an instructor on financial issues at the University of Mississippi.

Scott is a graduate of Vanderbilt University. In 1992, he was chosen as a Rotary Ambassador to Australia and in 1997 he was honored as a “Top 40 Under 40” in the State of Mississippi by the Mississippi Business Journal. He is a life long resident of Tupelo, Mississippi, and an avid lover of sports. He and his wife, Annette, are active supporters of the community where Scott currently serves on the boards of the North Mississippi Medical Center, The United Methodist Foundation where he serves as vice-chairman of the investment committee, and The Yocona Area of the Boy Scouts of America where he serves as chairman of the budget committee. He is chairman of The Frank and Calla Bell Foundation as well as chairman of the BancorpSouth Arena Commission. He is a past president of the United Way of Northeast Mississippi and Big Brothers/Big Sisters of North Mississippi. Scott and Annette have two wonderfully active girls.

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Sharon A. Pivirotto, AIFA, Managing Partner Financial Service Standards

Sharon Pivirotto is the author of the 401k Service Solution Handbook for Retirement Plan Sponsors and Fiduciaries, and Founder and CEO of Financial Service Standards, the first independent firm to develop practical resources to help retirement advisors raise the standards and meet regulations with process. As creator of the turn-key service process, the 401k Service Solution™, Sharon has helped thousands of plan sponsors and retirement advisors throughout the U.S. more effectively and efficiently implement best practices in the management of corporate defined contribution plans. Sharon’s products and presentations on retirement plan management best practices have made her an in-demand and innovative authority in the retirement industry.

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Steff Chalk, AIFA, Managing Partner, Fiduciary Consulting Group

Mr. Chalk holds the Accredited Investment Fiduciary AuditorTM designation from the University of Pittsburgh, Katz Graduate School of Business, Center for Fiduciary Studies, and degrees from The American Institute of Banking, The Kentucky School of Banking and The National Trust School. He has been an active member of State Banking Associations - serving in a variety of positions - including chair of the Trust and Investment sub-committees. He has also served on the Communications Committee for the 401(k) / Profit Sharing Council of America. He currently serves as adjunct faculty to the Finance Department at Northern Kentucky University where he was awarded a professional development stipend for the establishment of The 401(k) Advisory Index. Mr. Chalk has also served on the faculty of the Midwest Trust School, as founding faculty for the Economics/Finance Camp of Northern Kentucky University and on the Social Security Choice.org Advisory Board.

Mr. Chalk obtained his Masters and Bachelor of Business Administration Degrees from Central Michigan University. Mr. Chalk also obtained an Associate of Applied Science Degree from Northern Kentucky University.

Mr. Chalk has over 23 years experience in the financial industry, specializing in Investment Management, Strategic Management, Marketing, Trust, On-line Systems, Investment Banking and Commercial Banking. He has also served as consultant to a global consultancy and Fortune 500 Companies. He has conducted domestic original research on a variety of Investment and 401(k) Plan related topics. He has authored several articles concerning Investment Management and Retirement Services. He has been a speaker for State Public Employee Retirement Systems, Finance Officers Associations, Bar Associations, Human Resource Associations, the Securities Industry Association, Actuarial Associations and both national and regional 401(k) Symposiums.

Mr. Chalk has addressed business leaders and governmental and social policy makers in Africa, Asia and Europe and has appeared on business broadcasts and CNN.

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Stuart A. Ober, CFE, AIFA, President Securities Investigations, Inc.
President, Securities Investigations, Inc., a due diligence, consulting and investment research firm (founded in 1981).

Over thirty years experience as a securities professional and twenty years as an expert.

Consultant and expert in investor-broker arbitration and litigation, including suitability, compliance/supervisory failure, fiduciary responsibilities, broker conduct, asset allocation, due diligence, selling away, damage calculations, limited partnerships, investments, tax shelters and disclosure responsibilities.

Member (1986–1990) Financial Products Standards Board of the Institute for Certified Financial Planners — established industry standards in such areas as due diligence, investor suitability, real estate, oil and gas, mutual funds, insurance products and equipment leasing (Chairperson of Insurance Task Force).

Member (1988–2000) Board of Advisors for Personal Financial Planning, a bimonthly publication of Warren, Gorham & Lamont.

Accredited Investment Fiduciary Analyst™ — Center for Fiduciary Studies, Katz Graduate School of Business, University of Pittsburgh (2004); Among First 50 People to Successfully Complete ISO-Based Training Class (2006); Among First 9 People to Successfully Complete Investment Manager Certification Training (2006).

Certified Fraud Examiner — Association of Certified Fraud Examiners (2005).

Registered Investment Advisor, President and Principal (1984–1997).

Arbitrator (Chairperson Qualified 2003) with the National Association of Securities Dealers Dispute Resolution Board of Arbitrators (Member since 2002).

Arbitrator with the New York Stock Exchange (since 2003).

Arbitrator with the National Futures Association (since 2003).

Arbitrator with the American Arbitration Association (in 1980’s).

Mediator (Certified 2004) with Woodstock Justice Court (since 2004) and Common Ground (since 2003).

Lecturer on the role and duties of an expert witness in arbitration and litigation, fiduciary standards of care, fiduciary responsibilities and selling away at Albany Law School (January 2005).

Lecturer on investment topics to financial professionals.

Author, Everybody’s Guide to Tax Shelters, as well as training manuals, articles and newsletters on all types of investments.

Expert Witness, clients have included the United States Department of the Treasury — Internal Revenue Service and the State of New Jersey.

Interviewed and quoted in national financial print media, radio, television and business publications including Forbes, Money, Financial Planning and Fortune and major newspapers including The Wall Street Journal, Barron’s and The New York Times.

Participant in the Open Compliance & Ethics Group (a not-for-profit) benchmarking study of governance, risk management, compliance and ethics programs (1 Q 2005)

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Thomas J. Geraghty, AIFA®, CFP®, CPA, RF™, VP Stonegate Wealth Management

Thomas J. Geraghty is a Partner and Senior Wealth Manager with Stonegate Wealth Management where he is dedicated to financial, estate and investment planning that looks at the whole person and family. He is successful at integrating and managing a client’s significant financial and estate planning challenges by identifying deficiencies, recommending changes, and by bringing together the team needed to achieve the client’s agreed upon financial goals through both short-term and long-term strategies.
This perspective complements Tom’s knowledge of fiduciary standards and the best practices required of a prudent investment process.
Because of his long and rich experience in the financial industry, he is a sought after source by the media, most recently by Investment News, and he is often asked to lecture to professional organizations, employee groups and civic associations on topics such as financial planning, estate planning, risk management, employee benefits and other related areas.
In addition to being a practicing Certified Public Accountant in the State of New Jersey for more than twenty-five years and a principal in his own accounting firm for nineteen years, Tom Geraghty was the Chief Financial Officer of the Township of Berkeley Heights for eleven years. He is married and has four children.
He is a member of numerous professional organizations including:
• The American Institute of Certified Public Accountants (AICPA)
• The New Jersey Society of Certified Public Accountants (NJSCPA)
• The Florida Institute of CPAs
• A trained Ed Slott IRA Elite Advisor
• Member of the Financial Planners Association (FPA)

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Wayne B. Titus III, CPA, AIFA, President AMDG Financial Services

Mr. Titus owns a Registered Investment Advisor, AMDG Financial, which has been providing fee-only fiduciary advice to families, small businesses and plan sponsors since 2002. AMDG Financial is a CEFEX registered firm since 2007, one of the first 8 Registered Investment Advisors registered by CEFEX in the United States. Additionally, he owns a CPA practice and also has received the Personal Financial Specialist designation from the AICPA and the Accredited Investment Fiduciary Analyst™ designation from fi360.

Mr. Titus has a BA in Business Administration from Grove City College, PA and BS in Accounting from the University of South Florida. Currently he is a Masters candidate in Employee Benefits Law from John Marshall Law School in Chicago, IL. He has been an active member of Michigan Association of CPAs serving on the Financial Literacy Committee and was a contributing author to the MACPA's Financial Affairs at the End of Life, a resource for hospice patients and their families.

Mr. Titus has over 10 years experience in the financial industry, specializing in Wealth Management, including over 20 years in Public Accounting and tax preparation. Prior to starting his private practices, he worked as a senior manager at PricewaterhouseCoopers with their financial and information systems audit practices, where he also contributed to integrating the global audit approach of the merged firm with a team in London, England and also served as a systems audit consultant to Fortune 50 Companies.

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