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 shareholder of the law firm of Reish Luftman Reicher & Cohen. He specializes in employee benefits law. He is a member of the bar in the State of , the State of Arizona and the 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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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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Ronald E. Hagan is President and Chief Executive Officer of Roland|Criss. His firm is a leading independent provider of governance assessments for investment fiduciaries and recordkeepers. It also provides a quality management system for use by retirement plans, public pensions, and endowments under its FiduciaryPLUS™ brand, which includes a co-fiduciary governance program for investment committees. Roland|Criss was the first firm to conduct assessments of Investment Stewards, Investment Advisors, Investment Managers, and Recordkeepers under CEFEX’s certification programs. Roland|Criss does not sell investment products, promote the use of any particular investments, or manage investors’ assets.

Mr. Hagan has a lengthy career in developing retirement plan fiduciary processes and advising fiduciary committees on investment governance practices. Prior to joining the Roland|Criss team in 1986, Mr. Hagan was a Senior Vice President with First Commerce Corporation, which is a commercial bank holding company. During his tenure, he served as a fiduciary on its Asset Liability Management Committee. Subsequently, he was a Principal with Booz, Allen & Hamilton, Inc. While there, his duties included advising executives of Fortune 500 companies on fiduciary processes.

Ron is Chairman of the Board of the Investment Fiduciary Leadership Council. It is a non-profit organization whose purpose is to promote the highest standards of stewardship within the corporate retirement plan, public pension, and endowment communities. Its member firms have obtained certification from CEFEX which attests to their conformity to the Global Fiduciary Standard of Excellence.

Ron is a frequent speaker at industry trade conferences and national webcasts. He also is a member of Roland|Criss’ team that trains Department of Labor investigators on audit tactics within the ERISA arena. He has published numerous articles on the subject of investment fiduciary standards of care. He is a contributing author to the Get SMART™ training program for investment stewards.

Ron received his certification as Accredited Investment Fiduciary Analyst™ (“AIFA®”) from the Center for Fiduciary Studies, Katz School of Business, and the University of Pittsburgh. This qualifies him to conduct and supervise independent fiduciary reviews for those persons concerned about their responsibilities for investing the assets of endowments and foundations, ERISA qualified plans, private family trusts, public employee retirement plans as well as high net worth individuals. He is an alumnus of Erie College with a degree in accounting. He is also a registered investment advisor.

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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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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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Don Trone is the founder of Fiduciary360, which coordinates the resources of the Foundation for Fiduciary Studies; the Center for Fiduciary Studies, which operates in association with the University of Pittsburgh's Katz Graduate School of Business; and Fiduciary Analytics, which develops Web-based tools to support the decision making process of investment fiduciaries.
In 2007 Mr. Trone was named as one of the 50 most influential people in the financial planning profession. In 2006 and 2005, he was selected for the prestigious IA25, the listing of the twenty-five most influential people in the investment advisory industry. In 2004, The Center for Fiduciary Studies was selected to provide fiduciary training to the Directors of the Federal Retirement Thrift, the retirement plan for 3.2 million Federal employees, including members of Congress and the uniformed services. The Federal Retirement Thrift is the largest defined contribution plan in the world. In 2003, Don was appointed by the U.S. Secretary of Labor to represent the investment counseling industry on the ERISA Advisory Council.
Mr. Trone is co-author of two industry bestsellers, Procedural Prudence and The Management of Investment Decisions (McGraw-Hill Publishing), and lead the development of the Prudent Practices for Investment Fiduciaries handbook series.

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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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Dr. Mangiero provides investment risk and valuation consulting for pension trustees, regulators, audit and compliance firms, hedge fund professionals, and attorneys. She also provides a variety of litigation support services such as rebuttal analysis, pre-filing economic feasibility assessment, damage calculation, expert witness testimony and creation of educational materials for jury members and judges. Dr. Mangiero is Managing Member of BVA, LLC and President of Pension Governance, LLC. Dr. Mangiero serves as a public arbitrator for the National Association of Securities Dealers.

She has over twenty years of experience in capital markets, global treasury, asset-liability management, portfolio management, economic and investment analysis, derivatives, financial risk control and valuation and has worked for organizations such as the General Electric Company, PricewaterhouseCoopers LLP, Bank of America and Bankers Trust. She has worked on four trading desks, in the areas of fixed income, swaps, foreign exchange, futures and options. Representative consulting clients include Mesirow Financial, World Bank, Michel-Shaked Group, pension trustee groups, federal and state regulators and major law firms.

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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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Bertram J. Schaeffer, AIFA, CIMA

Bertram J. Schaeffer is the Managing Principal of Verus Advisors LLC, a firm dedicated to providing consulting, risk management and fiduciary advisory services to investment fiduciaries and institutional investors. Prior to finding Verus, Bert served as the National Director of PRIME Asset Consulting, the institutional investment consulting practice of UBS Financial Services Inc.

Bert was formerly a partner with Ernst & Young LLP and served as its National Director of Investment Advisory Services. He received his undergraduate degree in Economics from La Salle University, his law degree from Wake Forest University School of Law and a Masters of Law from Temple University School of Law.

Bert is a member of the Investment Management Consultants Association (IMCA) and the Pennsylvania and North Carolina State Bar Associations.

Bert, a Certified Investment Management Analyst (CIMA), has over 20 years experience in providing investment management consulting services to both high net worth individuals and institutional clients. He has been named as one of the Best 250 Advisers in the United States for five years by the editors of Worth Magazine.

Bert is a frequent speaker and lecturer at industry conferences on the subject fiduciary responsibility. He serves as a lecturer on fiduciary responsibility and the legal and regulatory issues of investment management consulting for the IMCA Certified Investment Analyst certification program, Aresty Institute of Executive Education, The Wharton School, University of Pennsylvania.

Bert holds the Accredited Investment Fiduciary Analyst (AIFA) designation as bestowed by the Center for Fiduciary Studies, Katz School of Business, and University of Pittsburgh. Bert is also a founding and current Director of the Foundation for Fiduciary Studies, an organization founded to develop and promulgate best practices for investment fiduciaries. He is a member of the National Leadership Council of the Evelyn Brust Financial Research and Education Foundation. He also serves on the Editorial Advisory Board of the Journal of Investment Consulting.

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