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Pension & Benefits Advisory Board Members Co-Chairs Jeffrey N. Clayton Sherwin S. Kaplan Advisory Board Members Robert J. Bach Phyllis C. Borzi David M. Certner Greta E. Cowart Frank Cummings Susan J. Daley Ronald Dean Michael Fanning Karin Feldman Karen W. Ferguson Diane J. Fuchs David L. Heald Nell Hennessy Regina T. Jefferson Stephen W. Kraus Marilee P. Lau Jeffrey Lewis Scott J. Macey Marc I. Machiz Judith F. Mazo Rebecca J. Miller David Mustone Donald J. Myers Robert E. Nagle Andrew L. Oringer Steven J. Sacher Thomas G. Schendt Donald J. Segal Norman P. Stein Seth H. Tievsky Pension & Benefits Advisory Board Member Biographies Robert J. Bach is a member of BNA's Pension & Benefits Advisory Board. Phyllis C. Borzi Phyllis C. Borzi is of counsel with O'Donoghue & O'Donoghue, a Washington, D.C., law firm. She specializes in ERISA and other legal areas affecting employee benefit plans, including pensions and retirement savings, health plans, and discrimination based on age or disability. Borzi is also a research professor at the Center for Health Services Research and Policy, School of Public Health and Health Services, the George Washington University Medical Center, where she is involved in research and policy analysis involving managed care, employer-sponsored health coverage and other related issues. In addition, she is the co-director of the Hirsh Health Law and Policy Program of the University's School of Public Health and Health Services. From 1979 to 1995, Borzi, a nationally recognized expert in employee benefit issues, served as Pension and Employee Benefit Counsel for the U.S. House of Representatives, Subcommittee on Labor-Management Relations of the Committee on Education and Labor (now called the Committee on Education and the Workforce). Borzi is co-chairwoman of BNA's Pension & Benefits Advisory Board and the 1994 recipient of the Public Service Award presented by the International Foundation of Employee Benefit Plans. Borzi is a former member of the Advisory Committee of the Pension Benefit Guaranty Corporation. She is also a charter fellow of the American College of Employee Benefit Counsel and serves on its Board of Governors. Borzi is active in the employee benefit committees of six sections of the American Bar Association. She formerly served as the union co-chair of the Committee on Employee Benefits of the Section of Labor and Employment Law. She is currently the vice-chair of the Employee Benefits and Executive Compensation Interest Group of the Section of Health Law, vice-chair of the Committee on Employee Benefits of the Section of Torts and Insurance Practice; and chair of the Subcommittee on State Regulation of Health Plans of the Committee on Employee Benefits of the Section of Taxation. Borzi is a frequent participant in Continuing Legal Education programs on ERISA sponsored by the American Bar Association, International Foundation of Employee Benefit Plans and other professional organizations. She has co-chaired several ABA National Institutes, ALI-ABA video law reviews, and other audio and satellite CLE programs. David M. Certner David M. Certner is a member of BNA's Pension & Benefits Advisory Board. Jeffrey N. Clayton Jeffrey N. Clayton is a shareholder in the law firm of Callister Nebeker & McCullough. His practice focuses on employee benefits, assisting benefit plan sponsors and service providers, such as care providers, third party administrators, and insurance companies, in complying with the various laws that regulate employee benefit plans and plan providers. Clayton has served as an expert witness concerning ERISA fiduciary issues in various state and federal courts and as an independent fiduciary for ERISA plans. He is a fellow of the American College of Employee Benefits Counsel and a member of its charter class. He has formerly served in various public and private organizations in the employee benefits community, such as Administrator, Pension and Welfare Benefits Administration (now Employee Benefits Security Administration) U. S. Department of Labor; Chairman ERISA Advisory Council, U.S. Department of Labor; member of the Pension Working Group of the White House Cabinet Council on Economic Affairs; member of the Employee Benefits Subcommittee of the American Bar Association Labor Law Committee; member of various committees of the International Foundation of Employee Benefit Plans; and president of the Mountain States Pension Conference. He is also co-chairman of BNA's Pension & Benefits Advisory Board. Clayton was a contributing author to fourth and fifth editions of the Trustees Handbook, International Foundation of Employee Benefit Plans, and a chapter editor for Employee Benefits Law, Second Edition, 2001 Cumulative Supplement, ABA Section of Labor and Employment Law, BNA Books. He has been admitted to practice in all courts in the State of Utah, the United States Court of Appeals for the Tenth Circuit, and the United States Supreme Court. Greta E. Cowart Cowart received a J.D., cum laude, from Indiana University School of Law in 1985 and a B.S. in Accounting, with high distinction, from Indiana University in 1982. She is a member of the American Bar Association, Indiana Bar Foundation, Indiana State Bar Association, chair, American Bar Association Taxation Section, COBRA Subcommittee, and member, board of directors, SouthWest Benefits Association. Her publications are Chapters 18 and 19, 403(b) Answer Book 5th Edition (Panel Publishers 2000), COBRA-Update, American Bar Association, 14th Annual National Institute on ERISA Basics, Apr. 14, 2000. See the reports HIPAA Compliance Basics and COBRA Compliance. Frank Cummings Frank Cummings is senior counsel at Buchanan Ingersoll & Rooney PC. He has been a specialist in pensions and employee benefits for over 40 years. Previously he served as minority counsel for the U.S. Senate Committee on Labor & Human Resources and was administrative assistant to U.S. Senator Jacob K. Javits during the development of ERISA. He designed and drafted the original Javits pension reform bill (1967), which was the first of Senator Javits' proposals that eventually became ERISA. He is a frequent lecturer on employee benefits, ERISA litigation, labor and employment law. Cummings received his B.A. from Hobart College, an M.A. from Columbia University, and his LL.B. from Columbia University. He was articles editor for the Columbia Law Review and a Harlan Fiske Stone Scholar. He is admitted to practice in New York and the District of Columbia. Cummings is the author of "Pension Plan Terminations-Single Employer Plans," BNA Tax Management Portfolio (No. 357 2nd), and "Multiemployer Plans-Special Rules," BNA Tax Management Portfolio (2nd Ed. 1986), among other publications. He is also a member of BNA's Pension & Benefits Advisory Board. Susan J. Daley Susan J. Daley is a partner at Perkins Coie specializing in the areas of executive compensation and employee benefits. Daley is an author and frequent speaker on employee benefits and executive compensation to groups such as the ABA National Institute, the Law Education Institute, the Tax Management Educational Institute, the Illinois State Bar Association, the Chicago Bar Association, and WEB-A Network of Professionals Working in Employee Benefits. Daley is president of the Chicago chapter of the National Association of Stock Plan Professionals, chair of the EEOC Subcommittee of the Employee Benefits Committee of the American Bar Association Section of Taxation, and a member of BNA's Pension & Benefits Advisory Board. She is a former chair of the Illinois State Bar Association Employee Benefits Section Council, Chicago Bar Association Employee Benefits and Federal Taxation Committees, and the Welfare Plans Committee of the ABA Real Property Probate and Trust Law Section. Daley also is a member of the International Pension & Employee Benefits Lawyers Association, National Center for Employee Stock Ownership, Midwest Benefits Counsel, and WEB. Daley received her B.A. summa cum laude from the University of Connecticut and her J.D. from Harvard Law School. She is admitted to practice in Illinois. Daley is included in Best Lawyers in America, Who's Who in America, Who's Who of Emerging Leaders in America, and Who's Who in American Law. Ronald Dean
Ronald Dean is a member of BNA's Pension & Benefits Advisory Board. Ronald Dean has been engaged in employee benefits litigation primarily on behalf of participants for over 37 years. He is currently a member of the Board of Senior Editors of the ABA/BNA text, EMPLOYEE BENEFITS LAW, and on the Advisory Board of BNA Pension & Benefits Reporter. He was the plaintiffs’ co-chair of the ABA Labor & Employment Law Section's Employee Benefits Committee and was the plaintiffs’ co-chair of the CLE Committee of the Council of the ABA’s Labor and Employment Law Section. From 2002 to 2004, he was the Section Officers Council’s liaison to ABA’s Committee on the Continuing Education of the Bar. He is a Fellow of the College of Labor and Employment Lawyers, a Charter Fellow of the American College of Employee Benefits Counsel, and a member of its board of directors from 2001 to 2007. He was named by the National Law Journal as one of the top 40 benefits lawyers in the country, and by Southern California Super Lawyers as a “Super” lawyer in Southern California. Dean was trial and appellate counsel in 15 published Ninth Circuit Court of Appeals opinions involving ERISA issues. He is a frequent lecturer for the American Bar Association's CLE programs as well as those of ALI-ABA, Glasser LegalWorks, the Law Education Institute and the Western Pension & Benefits Conference. Michael Fanning Michael Fanning is a member of BNA's Pension & Benefits Advisory Board. Karin Feldman Karin Feldman is a member of BNA's Pension & Benefits Advisory Board. Karen W. Ferguson Karen W. Ferguson is director of the Pension Rights Center, a nonprofit consumer organization dedicated to protecting and promoting the pension interests of workers, retirees and their families. Before starting the Pension Rights Center in 1976, she worked as an attorney for the law firm, Bell, Boyd and Lloyd, the National Labor Relations Board, the Public Interest Research Group, and the United Mine Workers of America Health and Retirement Funds. She has been a consultant to the U.S. Department of Labor, the Office of Management and Budget, the Pension Benefit Guaranty Corporation, and Georgetown Law Center's Institute for Public Representation. Ferguson is a member of the National Academy of Social Insurance, the American College of Employee Benefits Counsel, and BNA's Pension & Benefits Advisory Board. She is also co-author with Kate Blackwell of Pensions in Crisis: Why the System is Failing America and How You Can Protect Your Future (Arcade Publishing, New York) (published in softcover as The Pension Book: What You Need to Know to Prepare for Retirement). She received her J.D. from Harvard Law School, and A.B. from Bryn Mawr College. Diane J. Fuchs Diane J. Fuchs is a member of Womble Carlyle Sandridge & Rice PLLC, and heads its Washington, D.C., employee benefits practice group. She represents mainly employers and assists them in drafting, implementing, and administering qualified retirement plans, executive compensation plans, including equity-based plans, as well as health, life, disability, dependent care, cafeteria, and long term care plans. Fuchs is the president of the American College of Employee Benefits Counsel, a member of the Board of Governors of the college, and a charter member. She is a past-chair of the American Bar Association, Tax Section, Employee Benefits Committee. Fuchs serves on BNA’s Pension & Benefits Advisory Board. Fuchs is a frequent lecturer and writer on employee benefits matters. From 1985 until 1999, she was the co-editor and chair of Tax Management’s Compensation Planning Journal. Her papers providing cutting edge approaches to employee benefits issues and in-depth analyses of developments and problems associated with such matters have been published in several journals, including the proceedings of New York University Institute on Federal Taxation – Employee Benefits and Executive Compensation, the Practical Lawyer, Association Management Magazine, Life Association News, Multifamily Executive and the Compensation Planning Journal. Fuchs is pro bono tax counsel to the District of Columbia Women’s Bar Association Foundation and American Youth Understanding Diabetes Abroad Inc. She is also a member of the board of directors of the American Bar Retirement Association. Fuchs is a recent recipient of the Thurgood Marshall Scholarship Fund Founder’s Award for pro bono service. Fuchs has taught at the Washington School of Law, American University, and the Antioch School of Law as an adjunct faculty member. She is admitted to practice in the District of Columbia, New Jersey, and before the Supreme Court of the United States. David L. Heald David L. Heald is a founding principal of Consulting Fiduciaries, Inc., which provides professional, independent fiduciary decisionmaking, consultation, and alternative dispute resolution services to ERISA plans, plan sponsors, trustees, and investment advisers. He has over 30 years of legal and management experience with trust companies and institutional investment advisers having served as a vice president and trust officer with the First National Bank of Chicago, managing director and general counsel to First Chicago Investment Advisers (serving as a member of the Investment Committee and the Venture Capital Investment Subcommittee), general counsel to Brinson Partners, partner with the Chicago law firm Gardner, Carton & Douglas, and managing director and chief administrative officer of Calamos Asset Management. Heald has focused on ERISA fiduciary and investment issues throughout his career and has been involved with fiduciary issues in many cutting edge investment technologies and applications. Heald is a charter fellow of the American College of Employee Benefits Counsel. He has been active in professional associations, having chaired several, including the Employee Benefits Section of the Illinois State Bar Association; the Midwest Benefits Council; and the Employee Benefits Committee of the Chicago Bar Association. He served as a member of the Legal and Legislative Committee of the Profit Sharing Council of America and has been active with several sections and committees of the American Bar Association, currently chairing the Fiduciary Responsibility Subcommittee of the Business Law Section's Employee Benefits Committee. He also serves as a member of the Standing Committee on Investments of the Illinois State Bar Association. Heald served for several years as a trustee of the Wilmette Police Retirement Board and is a member of BNA's Pension & Benefits Advisory Board. He is a member of the ESOP Association and of the National Center for Employee Ownership. He was a founder of the employee benefits specialist program for the Paralegal Institute of Roosevelt University in Chicago and taught the program for several years. He has spoken around the country on fiduciary and investment issues under ERISA and has authored articles on those topics in various publications. Heald is a graduate of Denison University and has his J.D. degree from the Vanderbilt University School of Law. Nell Hennessy Nell Hennessy is president of Fiduciary Counselors Inc., a registered investment adviser that acts as an independent fiduciary for employee benefit plans. Formerly a senior vice president in the Washington, D.C., office of Aon Consulting, she specializes in the benefits aspect of mergers, acquisitions, bankruptcies, and corporate restructuring. From 1993 to 1998, she was deputy executive director and chief negotiator of the Pension Benefit Guaranty Corporation (PBGC), the federal government agency that guarantees private pensions. Prior to joining the PBGC, she was a partner in the law firm of Wilkie Farr & Gallagher. Hennessy is an adjunct professor at Georgetown University Law Center, where she helped develop the graduate certificate program in employee benefits and now teaches a graduate law seminar on Employee Benefits in Corporate Transactions. She is a founding member and past president of Worldwide Employee Benefits Network (WEB). She is also a founding member and serves on the Board of Governors of the American College of Employee Benefits Counsel. She chairs the Employee Benefits and Executive Compensation Committee in the ABA Section of Business Law. She is a member of BNA's ERISA Compliance & Enforcement Advisory Board and is co-chairwoman of BNA's Pension & Benefits Advisory Board. Regina T. Jefferson Regina T. Jefferson is a professor of law at Catholic University Columbus School of Law, where she teaches Individual Income Taxation, Partnership Taxation, and ERISA: Pensions. Prior to joining the law faculty at Catholic University in 1992, Jefferson was a tax law specialist at the National Office of the Internal Revenue Service in the Employee Plans Division from 1987 through 1990, where she specialized in qualified employee plans. From 1990 through 1992, Jefferson was a teaching fellow in the graduate teaching program for future law professors at Georgetown University. Jefferson's scholarly articles and papers address a variety of tax topics including the funding limitations of defined benefit plans, the risks of defined contribution plans, the earned income tax credit, and the medical savings account program. Jefferson has a B.S. in mathematics from Howard University, a J.D. from George Washington University, and an LL.M. from Georgetown University. In 1998, Jefferson was appointed by President Clinton as one of one hundred participants for the first National Summit on Retirement Income Savings. Jefferson is a member of BNA's Pension and Benefits Advisory Board. Sherwin S. Kaplan Sherwin S. Kaplan is a 23-year veteran of the U.S. Department of Labor, having worked in Washington, D.C., in both the Office of the Solicitor and the Pension and Welfare Benefits Administration (now Employee Benefits Security Administration). Most recently, as deputy associate solicitor in the Plan Benefits Security Division, Kaplan had litigation, enforcement, and regulatory responsibility for ERISA-covered pension and health plans throughout the country and participated in virtually all significant ERISA litigation which involved the Department of Labor. He is a frequent speaker on ERISA subjects at bar association meetings, education seminars, and training programs and is often quoted in national employee benefit plan journals and magazines. Kaplan received his undergraduate and law degrees from the University of Chicago. He is admitted to practice in the District of Columbia and before the District of Columbia Court of Appeals, the U.S. Courts of Appeals for the Seventh and Ninth Circuits, Supreme Court of the State of Illinois, and the U.S. Supreme Court. He is chair of the Employee Benefits Committee of the Labor and Employment Law Section of the District of Columbia Bar, and fellow of the American College of Employee Benefits Counsel. Kaplan is a member of BNA's Pension & Benefits Advisory Board and a member of the Advisory Board of BNA's ERISA Compliance & Enforcement Library. Stephen W. Kraus Stephen W. Kraus is a member of BNA's Pension & Benefits Advisory Board. Marilee P. Lau Marilee Lau is the national partner in charge of the employee benefit assurance practice for KPMG LLP. She is located in the San Francisco office and is the employee benefit plan practice leader for the firm's Western Area. She is also the audit resource partner for employee benefit plans for this area. As a designated resource partner, she is responsible for coordinating training for benefit plan audits as well a providing technical support to other engagement teams related to employee benefit accounting and auditing questions. She is also a member of the KPMG Comp & Benefits Leadership Team, which consists of the area practice leaders for Comp & Benefits as well as the designated functional leaders. She represents the assurance function for this team. From 1995 to 1998, Lau was the American Institute of Certified Public Accountants' (AICPA) representative to the ERISA Advisory Council for the Department of Labor in Washington, D.C., and served as the council's chair for 1998. The advisory council provides guidance to the Secretary of Labor on specific issues related to employee benefit plans. She is the chair of the AICPA Employee Benefits Plans Experts Panel, which is responsible for recommending accounting and auditing changes to the AICPA, the Financial Accounting Standards Board, and the Governmental Accounting Standards Board. The panel also updates the Accounting and Auditing Guide for Audits of Employee Benefit Plans. The panel works closely with the Department of Labor in order to provide appropriate guidance to plan sponsors and their accountants. Lau is a member of the accounting committee for the International Foundation of Employee Benefit Plans and is also a member of BNA's Pension & Benefits Advisory Board. Lau has a B.A. in Economics and an M.B.A. in Accounting from the University of Santa Clara. Jeffrey Lewis Jeffrey Lewis is a shareholder and founding partner of the firm and has specialized in employee benefits law since 1975. Scott J. Macey Scott J. Macey is a senior vice president and director of government affairs in Aon Consulting's Tax and ERISA practice based in the Somerset, New Jersey, office. His primary responsibilities include managing Aon's government affairs practice in Washington, D.C., as well as serving in a senior role regarding the client and project management and marketing of Aon services to new clients. Macey advises clients on ERISA, labor, tax, general corporate, and related laws regarding the design, establishment, amendment, and administration of employee and executive benefit plans and trusts. He also negotiates extensively with banks, insurance companies, investment advisors, and others providing service to or having a relationship with benefit plans or trusts. Additionally, he meets regularly with such federal agencies as the Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation for discussions of current issues in the benefits field, and has testified before them, as well as before Congress on numerous occasions. Macey has over 25 years of experience in compensation and benefit consulting in health care, pensions, and executive compensation. On behalf of his client corporations and their employees, Macey has spent a great deal of time in Washington focusing on health care, pension and related policy issues, and meeting extensively with governmental representatives. Macey has practiced in a large law firm, a corporate setting, and a consulting firm environment. He was chairman of the ERISA Industry Committee (ERIC) from 1995 to 1998 and continues to serve as a member of the board of directors. He is also a member of BNA's Pension & Benefits Advisory Board and serves on the editorial boards of various professional journals and publications. Macey has published a number of articles in professional and business journals, is a frequent speaker at business and professional seminars and conferences, is quoted often in print media, and has appeared on business shows on television. Macey attended the University of California and the University of San Francisco and received a B.A. degree magna cum laude from the latter. He received his J.D. summa cum laude from the University of Santa Clara. Marc I. Machiz Marc I. Machiz is a partner at Cohen, Milstein, Hausfeld & Toll. Machiz received his law degree from the University of California at Berkeley (Boalt Hall) in 1978. He joined the Plan Benefits Security Division of the Office of the Solicitor of Labor as a trial attorney in 1978, and was appointed assistant counsel for fiduciary litigation in 1982. At the start of 1984, he joined Beins, Axelrod and Osborne, PC as an associate practicing general labor, and ERISA law on behalf of unions and multiemployer plans. In 1986 he returned to the Department of Labor as counsel for general litigation at PBS, and from 1988 to 2000 held the position of associate solicitor, heading the division. As associate solicitor, Machiz was the Department of Labor's chief ERISA lawyer with responsibility for all enforcement litigation brought by the Secretary of Labor under the statute. He was also responsible for all legal advice under the statute provided to the Employee Benefits Security Administration, which administers Title I of ERISA. Machiz is well-known for instituting the department's innovative amicus program which aggressively advocated Labor's views throughout the judicial system on a wide range of ERISA issues ranging from the need to limit ERISA preemption of state worker and consumer protection laws, to the need to strengthen participants' rights and remedies under the Act. Since joining Cohen, Milstein in March of 2000, Machiz has been litigating ERISA class actions involving subject matter including inappropriate pension plan investments, the inappropriate investment in company stock by 401k plans and illegal plan terminations. E.g. Banyai v. Mazur, 205 F.R.D. 160 (S.D.N.Y. 2002); Mehling, et al. v. New York Life Insurance Co., et al., No. 99-CV-5417 (E.D. Pa.) (alleging inappropriate pension and 401k plan investments); In re Williams Company ERISA Litigation No. 02-CV-153-H (N.D. Okla.) (alleging breach of fiduciary duty regarding 401k plan investment in company stock); Constance K. Schied v. Dynegy, Inc., No. H-02-3076 (S.D. Tex.) (alleging breach of fiduciary duty regarding 401k plan investment in company stock). Machiz is a charter fellow of the American College of Employee Benefits Counsel. He is also a frequent speaker on ERISA issues for, among others, the ABA, ALI-ABA, Glasser LegalWorks, Mealy's and PLI, and has served as plaintiffs' co-chair of subcommittees of the Employees Benefits Committee of the ABA's Labor Section. Machiz is a member of BNA's Pension & Benefits Advisory Council. Judith F. Mazo Judith F. Mazo is a member of BNA's Pension & Benefits Advisory Board. Rebecca J. Miller Becky Miller is a managing director in RSM McGladrey's national tax office in Bloomington, Minnesota. This office provides high-level, cutting edge guidance on all aspects of tax planning and compliance. Miller's specific area of responsibility is the employer side of employee benefits. Miller's responsibilities include direct client service on fringe benefit design, operation, tax treatment, financial statement presentation, ERISA issues, and limited SEC contact. She is responsible for tracking legislative, regulatory, and accounting developments, and setting policy and communicating information in this area to RSM McGladrey offices and member firms of the McGladrey Network. She is a member of the American Institute of Certified Public Accountants, the Minnesota Society of CPAs, the ESOP Association of America, the National Center for Employee Ownership, the Profit Sharing Council, and the International Foundation of Employee Benefit Plans. Miller is also a member of BNA's Pension & Benefits Advisory Board. Miller is a regular presenter for the AICPA Annual Employee Benefits Conference and is a frequent speaker before other professional organizations. Miller has also testified before Congress and at IRS and Treasury Department hearings. Miller is the author of ESOPs|Practical Applications (AICPA 1995) and a contributor to Employee Stock Ownership Plans (Harcourt Brace & Company 1996). Miller holds a bachelor's degree in Economics and a master's degree in Accounting from the University of Minnesota. She is also a Certified Public Accountant and is currently licensed in Minnesota, Arizona, California, Indiana, Iowa, Illinois, Kansas, Michigan, Montana, New York, South Dakota, Texas, Vermont, Washington, Washington, D.C., and Wisconsin. David Mustone David Mustone is a partner with Hunton & Williams in the firm's McLean, Virginia, office, where he specializes in employee benefits. He is also chairman of the EPCRS and Other Administrative Practices Subcommittee of the American Bar Association's Employee Benefits Committee. Mustone advises employers and third-party administrators on all tax and ERISA (and related labor and securities laws) aspects of employee benefits law. He also specializes in Internal Revenue Service compliance and audits for tax qualified and other employee benefit programs. Before joining Hunton & Williams, he was with Reed Smith Shaw & McClay for 10 years in its Washington, D.C., office. Prior to entering private practice, Mustone served as a senior attorney in the Office of the Chief Counsel of the Internal Revenue Service, during which time he provided advice on a wide variety of substantive, enforcement, and litigation matters in the employee benefits context. Donald J. Myers Donald J. Myers is the head of the benefits practice in Reed Smith's Washington, D.C., office, where he represents corporations and financial institutions on a variety of benefits issues. He specializes in the fiduciary responsibility provisions of ERISA, counseling clients on investment issues under ERISA, assisting pension plans and financial institutions in structuring investments for plans, and representing clients before government agencies on ERISA-related matters.
Robert E. Nagle Since 1982, Robert E. Nagle has been in private law practice, specializing in employee benefit matters. In addition, he serves as an arbitrator, handling disputes involving benefit claims, multiemployer withdrawal liability issues, and grievances arising under collective bargaining agreements. Nagle has also, since 1985, been the chairman and neutral trustee of two multiemployer plans providing pension and health benefits for construction workers in the coal mining industry. He has, as well, served as a court-appointed trustee to supervise the liquidation of several employee benefit plans. From 1979 to 1982, he was executive director of the Pension Benefit Guaranty Corporation, where he was responsible for administering ERISA's termination insurance program and implementing the Multiemployer Pension Plan Amendments Act of 1980. As a former general counsel (1971 to 1974) of the Senate Committee on Labor and Public Welfare, he was extensively involved in developing and drafting the original ERISA legislation. Nagle's prior government service includes some 10 years with the U.S. Department of Labor, where he was engaged in litigation to enforce the Fair Labor Standards Act and the Equal Pay Act. Nagle is a member of the pension and labor panels of the American Arbitration Association, and the Federal Mediation and Conciliation Service's roster of arbitrators. He is also a member of BNA's Pension & Benefits Advisory Board. He is a graduate of Wesleyan University and the University of Chicago Law School. Andrew L. Oringer Andrew L. Oringer co-heads White & Case’s U.S. Executive Compensation and Benefits Practice. He counsels clients regarding their employee benefit plans and programs, benefits-related tax matters, and fiduciary issues arising in connection with the investment of employee benefit plan assets. Steven J. Sacher Steven J. Sacher is a partner in the law firm of Kilpatrick Stockton LLP, in its Washington, D.C., office. He chairs the firm's Benefits, Compensation and ERISA Litigation Practice Group. Before entering private practice in 1981, Sacher served as general counsel of the U.S. Senate Committee on Labor and Human Resources (now Committee on Health, Education, Labor and Pensions), as special counsel to that committee for ERISA matters, and as associate solicitor, Plan Benefits Security Division (ERISA), U.S. Department of Labor. Earlier, he was executive assistant to the Solicitor of Labor and worked in various other legal capacities in the Labor Department, and was special counsel to the President's Commission on Federal Statistics. Sacher was intimately involved in the development and drafting of ERISA during 1972-74, in its administration and enforcement during 1975-77, and in the legislative consideration and enactment of the Age Discrimination in Employment Act Amendments of 1978, and the Multiemployer Pension Plan Amendments Act of 1980. Sacher received his B.S. degree senior honors from the University of Wisconsin and his J.D. from the University of Chicago. He is a member of the Bar of the District of Columbia and is admitted to practice before the D.C. federal and local courts, the U.S. Court of Appeals for the Eleventh Circuit, and the U.S. Supreme Court. He is a charter fellow of the American College of Employee Benefits Counsel and a fellow of the College of Labor and Employment Lawyers, a founding member of the ERISA Roundtable, and a member of the BNA's Pension & Benefits Advisory Board, the Benefits Law Journal Editorial Advisory Board, and the Journal of Pension Planning and Compliance Editorial Board. Sacher is a former adjunct professor of law at Georgetown University Law Center and an active member of the American Bar Association, in which he is a member of the Special Committee on Governmental Affairs and served as management co-chair of the Employee Benefits Committee of the Section of Labor and Employment Law (1988-91), chair of the Prohibited Transactions Subcommittee of the Employee Benefits Committee of the Section of Taxation (1986-91), and co-chair of the Senior Editors of Employee Benefits Law (BNA Books 1991, 2000), an annually supplemented case law treatise authored by members of the Labor and Employment Law Section's Employee Benefits Committee (1988-2000). Sacher's practice is concentrated on ERISA/employee benefits matters, and involves counseling plan sponsors and other clients and representing them in the federal courts and before relevant federal agencies and congressional committees. He lectures and publishes regularly on ERISA/employee benefits matters. Thomas G. Schendt Thomas G. Schendt is a partner in Alston & Bird's Washington, D.C., office. His practice concerns matters involving the Internal Revenue Service, Department of the Treasury, Department of Labor, Pension Benefit Guaranty Corporation, and Department of Justice, including employee plan litigation, agency audits and disputes, and voluntary compliance initiatives. Prior to joining the firm, Schendt held a number of positions with the IRS. As technical assistant to the associate chief counsel, employee benefits and exempt organizations, for the Office of Chief Counsel, Schendt assisted in coordination of national employee benefits litigation for the IRS, including plan disputes and compliance initiatives. He also acted as a liaison between the National Office of the IRS and various field offices, including Exam and Appeals. He was previously responsible for drafting technical guidance, and was one of the primary authors of the "separate lines of business" (SLOB) regulations issued in 1991. Schendt serves as chairman of the advisory board for BNA's ERISA Compliance & Enforcement Library, and is a member of BNA's Pension & Benefits Advisory Board. He is also on the editorial board of Aspen Publishers' Pension Plan Administrator and the editorial board of the Journal of Pension Planning & Compliance. Schendt received his law degree from Marquette Law School in 1985, where he served as an editor for the Marquette Law Review. In 1982, he received his master of business administration (MBA) degree from Marquette University, and in 1980 he received a B.S. degree in finance also from Marquette. He is a frequent speaker on the topic of employee benefits before a variety of groups, including ALI-ABA, International Foundation of Employee Benefit Plans, Tax Management Institute, and other seminars. Donald Segal Donald Segal is a member of BNA's Pension & Benefits Advisory Board. Norman P. Stein Norman Stein received his B.A. in 1973 from New College in Sarasota, Fla., and his J.D. in 1978 from Duke University, where he was elected to the Order of the Coif. He was an associate with the Washington, D.C., law firm of Arnold & Porter until 1980. From 1980 to 1981, he was a law clerk for Gerald Bard Tjoflat of the U.S. Court of Appeals for the Fifth Circuit. After his clerkship, Stein practiced law in Atlanta. Stein is a member of BNA's Pension & Benefits Advisory Board. He has served as counsel to AARP in several pension cases, was a consultant to the General Accounting Office, taught in the IRS General Counsel's continuing education program, has testified before Congress on pension issues, and has been chair of the employee Benefits Section of the Association of American Law Schools and the Teaching Employee Benefits Subcommittee of the American Bar Association. Stein joined the faculty at Alabama in 1984. He was a visiting professor at the University of Texas during spring semester 1987, Indiana University (Bloomington) during the 1991 academic year, and the University of California at Davis during the 1996-1997 academic years. He has taught classes in federal taxation, ERISA, corporate tax, business organizations, labor law, gender and the law, and seminars in tax policy, will drafting, law and literature, and law and the elderly, as well as classes in deferred compensation and tax accounting. Seth H. Tievsky Seth Tievsky is a member of the Ernst & Young’s Human Capital practice and the national leader of the Human Resource Risk Management practice. He deals extensively with officials at all levels in the National and local offices of the IRS, Department of Labor, and Pension Benefit Guaranty Corporation (PBGC) on challenging issues for many of the firm’s largest clients. Tievsky has over 30 years of Washington experience in the legal and regulatory aspects of employee benefits. He was among the original attorneys in the PBGC’s Office of General Counsel following the PBGC’s formation in 1975. Thereafter, he worked in private law practice in Washington with Kirkland & Ellis and Lee, Toomey & Kent (currently McDermott, Will & Emery) before joining Ernst & Young in 1991. Tievsky has authored numerous articles on employee benefits issues, including the comprehensive “Digest of IRS-Approved Corrections the Employee Plans Compliance Resolution System (EPCRS): 1994-2005.” The digest has become the standard desk reference on retirement plan qualification failures for attorneys, accountants, and others in this field. It is updated annually and published in the BNA’s Pension & Benefits Reporter. Tievsky has volunteered his services to the IRS for a number of years. He is founding chair of the Voluntary Corrections Liaison Group, which includes a dozen practitioners from around the country who meet regularly with leaders of IRS Employee Plans. He also has been a panelist for IRS agent training on numerous occasions. Tievsky has a B.A. from the University of Rochester and a J.D. from the UCLA School of Law. He is a charter fellow of the American College of Employee Benefits Counsel, a member of the BNA Pension & Benefits Advisory Board, past chair (2001-2002) of the Employee Benefits Committee, American Bar Association Section of Taxation, and past chair (1992-1995) of the Employee Benefits Committee, District of Columbia Bar Association.
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