2022 Enrolled Actuaries Conference

May 2, 4 and 6, 2022

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Please note all times are shown in Central Time.

Sessions:

Session Handout

1-A-1 - Demographic Assumption Setting Post-COVID May 02, 2022 9:45 AM - 11:15 AM

The selection of mortality and other demographic assumptions has always been central to the role of the actuary. The altering dynamics brought about by COVID such as the “War for Talent”, the advent of remote & flexible work environments, and the potential long term COVID effects may change the demographic landscape as we know it. Employers may not only experience increased turnover, but also see changing retirement and mortality improvement patterns in the future. Our presenters discuss these demographic assumptions in the context of the current landscape and changing environment, with a focus on how we can best help clients understand and manage their risks.

Session Category: Retirement
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-B-1 - ERISA Litigation Affecting DB Plans May 02, 2022 11:45 AM - 1:00 PM

The speakers review recent court decisions, ongoing litigation and complaints filed that could affect defined benefit plans or pension actuaries.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-B-2 - ASC 715 Overview May 02, 2022 11:45 AM - 1:00 PM

Speakers provide a general overview of ASC 715 accounting for pension and other postretirement benefit plans. This session is meant for attendees that are newer to working under this standard or who need a refresher. Some examples of special events such as curtailments and settlements will also be discussed.

Session Category: Single Employer Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

1-B-3 - 415 for Public Plans May 02, 2022 11:45 AM - 1:00 PM

Panelists at this session review the mechanics of 415 and special rules for public sector plans. Section 415 calculations in the public sector have different treatment for certain public safety employees, issues surrounding COLAs and may have hidden surprises in early retirement incentives for plans that otherwise may not have 415 concerns.

Session Category: Public Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-B-4 - Post Year End Adoption May 02, 2022 11:45 AM - 1:00 PM

Prior to 2020 qualified plans were required to be adopted prior to the employer’s year end. With the Secure Act, plans can now be adopted post tax year end. How do you implement a retroactive DB Plan, how is it established and what challenges are there with existing plans? The speakers discuss the many planning and compliance issues with plans adopted after the end of the employer’s tax year.

Session Category: Small Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-C-1 - Late Breaking Developments May 02, 2022 1:30 PM - 2:45 PM

Speakers discuss the latest developments in the private pension plan sector. Topics that may be covered include recently enacted and pending legislation; proposed and final regulatory guidance and other regulatory activity; recent litigation; and pending and adopted revisions to the Actuarial Standards of Practice.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-C-2 - Cash Balance Plans for Large Companies May 02, 2022 1:30 PM - 2:45 PM

Speakers address some of the challenges posed by IRS interest credit rules for cash balance plans, from constraints on allowable rates, to interactions with other qualified plan requirements, through strategies to mitigate the sponsor’s investment risk and asset/liability mismatch.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-C-3 - The Effect of Inflation on Public Plan Design and Assumptions May 02, 2022 1:30 PM - 2:45 PM

Panelists explore the impact of rising inflation on public plan design and assumptions. Do current cost-of-living-adjustments (COLAs) provide adequate inflation protection for retirees, or should higher COLA rates or ad hoc COLAs be considered? How does higher inflation impact economic assumptions (investment return assumptions, salary increases, payroll growth, etc.), and ultimately, the cost of the pension plan?

Session Category: Public Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

1-C-4 - Multiemployer Update from the PBGC May 02, 2022 1:30 PM - 2:45 PM

The past year has seen the release of some of the most impactful PBGC regulations for multiemployer pension plans in recent history. This session is an opportunity for multiemployer pension actuaries to hear directly from PBGC on topics of interest. Representatives will primarily focus on the American Rescue Plan Act (ARP) and the Special Financial Assistance (SFA) Program established to provide assistance to deeply troubled multiemployer pension plans - including PBGC guidance and “lessons learned” from applications received to-date; review PBGC’s most recent financial position and projected funding position of the multiemployer insurance program reflecting the impact of ARP; and cover other PBGC activities - including withdrawal liability, facilitated mergers, “split plan” arrangements, MyPAA, and PBGC data tables.

Session Category: Multiemployer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-D-1 - ARPA Funding Policy May 02, 2022 3:15 PM - 4:30 PM

Panelists discuss single-employer funding policy in an ARPA world. Topics covered may include the effect of ARPA on contribution policy and tactics, investment policy, glide paths to plan termination and funding policy for government contractors and rate regulated industries.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

1-D-2 - Hot Topics in Accounting May 02, 2022 3:15 PM - 4:30 PM

Speakers address recent accounting issues and considerations from the perspective of both actuaries and auditors under ASC 715, 960 and 965 as well as IAS 19.

Session Category: Single Employer Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

1-D-3 - DC Retirement Plans for DB Actuaries - Lifetime Income May 02, 2022 3:15 PM - 4:30 PM

Lifetime income in DC plans has been a hot topic in the retirement industry for a while and it has also gained legislative attention in the last couple years. Actuaries are in a unique position as they have the skills to improve retirement outcomes under DC programs, from advising clients on plan design to designing lifetime income products. This session brings both the plan sponsor perspective as well as an actuarial perspective on the decumulation phase of retirement. Speakers cover topics such as recent legislative requirements for DC plan sponsors, lifetime income products available on the market and ones that have already been implemented.

Session Category: Retirement
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

1-D-4 - ARPA Multiemployer Funding Relief May 02, 2022 3:15 PM - 4:30 PM

The American Rescue Plan Act provided funding relief for multiemployer pension plans. There are similarities and differences from the relief provided by PRA 2010. Speaker at this session summarize the relief provided, review the applicable IRS guidance, and present examples of relief implementation.

Session Category: Multiemployer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-A-1 - ASB Standards for Pension Actuaries May 04, 2022 9:30 AM - 10:45 AM

Updates to ASOP No. 27, Selection of Economic Assumptions for Measuring Pension Obligations, and ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations are now effective for any actuarial report issued on or after August 1, 2021 AND that includes a measurement date on or after August 1, 2021 and have resulted in changes to the way pension actuaries work. Updates to ASOP No. 4, Measuring Pension Obligations and Determining Pension Costs or Contributions, will be effective for any actuarial report issued on or after February 15, 2023 AND that includes a measurement date on or after February 15, 2023. In addition to these pension specific ASOPs, the Actuarial Standards Board (ASB) also has an ASOP exposure draft for all actuaries – Setting Assumptions. Although it is still an exposure draft, there are some differences between this general ASOP and the pension actuarial ASOPs that pension actuaries will need to understand. Learn how practitioners have updated their practices in response to these ASOP changes. (Note that Session 2-C-3 will cover information specific to the impact of the recent ASOP changes on Public Plans.)

Session Category: Professionalism
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-A-2 - When Things Go Wrong: Corrections May 04, 2022 9:30 AM - 10:45 AM

Mistakes are inevitable. What do you do when you discover compliance issues in a qualified plan? Experienced practitioners discuss the Employee Plans Compliance Resolution System (EPCRS), including the Self Correction Program (SCP), Voluntary Compliance Program (VCP), and Audit CAP. Topics covered will include the principles underlying corrections, the standard corrections prescribed for certain common errors, approaches that have been accepted by the IRS when data was imperfect or information was missing, and case studies. Attendees are assumed to have an understanding of the basics of EPCRS.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-A-3 - Economic Assumptions in a Changing Environment May 04, 2022 9:30 AM - 10:45 AM

With rising inflation, interest rates hikes, and equity market volatility the future is unlikely to look like the past. So, how do we reconcile the past with the future (if that’s even possible)? Speakers at this session explore the various economic expectations and discuss how actuaries should factor these into their assumption setting process.

Session Category: Retirement
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-A-4 - ARPA Funding Follow Up for Small Plans May 04, 2022 9:30 AM - 10:45 AM

The American Rescue Plan Act of 2021 was enacted to provide economic relief to those impacted by the COVID-19 crisis. The Act also includes changes to IRC Section 430 rules for DB single employer minimum funding valuations. Speakers discuss these DB funding related changes with a focus on small plan issues, including any IRS, DOL or PBGC guidance issued before the session. Panelists will also review of Notice 2021-48; review changes to funding segment rates and shortfall amortization period; discuss the effective dates and employer elections including the interplay with the AFTAP rules under IRC Section 436; and review plan document and PBGC issues related to ARPA.

Session Category: Small Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-B-1 - Ethics May 04, 2022 11:15 AM - 12:55 PM

In this highly interactive session, panelists and audience members discuss solutions to difficult ethical situations faced by actuaries in their day‐to‐day practices, including honesty in marketing, disagreements among actuaries, difficult clients, and conflicts of interest.

Session Category: Retirement
Credits: EA Ethics: 2.00 CPD: 2.00
Session Handout

2-C-1 - Overview of the Code of Professional Conduct May 04, 2022 1:30 PM - 2:45 PM

It may have been a while since you last reviewed our profession’s Code of Professional Conduct in detail. Our panel of experts helps you refresh your knowledge of the Code and discuss some common situations faced by Enrolled Actuaries.

Session Category: Professionalism
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-C-2 - Effective Retirement Income Delivery in Changing Economic Environments May 04, 2022 1:30 PM - 2:45 PM

Speakers address how the current economic environment has changed retirement income delivery.

Session Category: Retirement
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

2-C-3 - Impact of Recent Changes in ASOP 4 for Public Plans May 04, 2022 1:30 PM - 2:45 PM

The panelists discuss changes particularly affecting public plans in the recently revised ASOP No. 4, including the new Low-Default-Risk Obligation Measure.

Session Category: Public Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-C-4 - Cash Balance Design for Small Plans May 04, 2022 1:30 PM - 2:45 PM

Cash balance plans have become the plan of choice for professional employers and other small business owners. Panelists discuss the cash balance designs and include a discussion of different interest crediting rates including issues involved with using asset rates of return.

Session Category: Small Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-D-1 - Revised Qualification Standards May 04, 2022 3:15 PM - 4:30 PM

The revised Qualification Standards, effective as of January 1, 2022, were prepared by the American Academy of Actuary's Committee on Qualifications, and impact actuaries who wish to issue Statements of Actuarial Opinion (SAOs) in 2023 and thereafter. The Standards include changes to both the basic education and experience requirements, and the continuing education requirements. The latter introduced a new requirement for at least one-hour of continuing education dedicated to “bias topics.” Learn about these important updates to the Standards, with a focused discussion on “bias topics.”

Session Category: Professionalism
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-D-2 - Actuarial Aspects of Advanced Benefit Administration May 04, 2022 3:15 PM - 4:30 PM

The speakers at this session cover a number of more complicated issues that arise in performing benefit calculations. Potential topics are: multiple annuity starting dates, benefits beyond normal retirement date, determining amounts eligible for rollover, and QDROs.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

2-D-3 - Public Plan Funding Policy w/ Emphasis on Moving to Surplus May 04, 2022 3:15 PM - 4:30 PM

A panel of public plan actuaries address the latest in funding policy, including managing surplus and other extensions of CCA PPC “White Paper” model practices.

Session Category: Public Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

2-D-4 - ARPA Special Financial Assistance (SFA) - The Practitioner Experience May 04, 2022 3:15 PM - 4:30 PM

The American Rescue Plan Act of 2021 includes a special financial assistance program for severely underfunded multiemployer plans managed by PBGC. Over 200 plans are expected to be eligible to apply for a cash infusion intended to maintain solvency until 2051. Panelists discuss experience since the application window opened for “high Priority Group” plans in July, following the publication of PBGC Interim Final Rules. The impact of any changes to those rules in the form of Final Regulations, anticipated prior to this meeting, will be reviewed. A senior PBGC actuary will be on hand to address questions.

Session Category: Multiemployer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-A-1 - Actuarial Profession Self Discipline May 06, 2022 10:00 AM - 11:15 AM

Speakers present pension‐related scenarios from beginning to end: original source of conflict, actuary’s efforts to resolve, nature of complaint, investigation by ABCD and comparison to ASB guidance, actuary’s responses, ABCD recommendations and subsequent action by member organizations. Scenarios are de‐identified but attempt to capture key elements and representative resolutions. Attendees are invited to add their insights via chat.

Session Category: Professionalism
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-A-2 - Plan Terminations: Considerations May 06, 2022 10:00 AM - 11:15 AM

To terminate or not to terminate, that is the question. While there is no “one-size-fits-all” answer to this important question, there are several data points and decision criteria that come into play. Panelists at this session walk through many of the important considerations and strategies that come into play in determining whether to terminate, and if so, when to terminate. Note: Session 3-B-2 (which immediately follows) focuses on the steps in the plan termination process.

Session Category: Single Employer Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

3-A-3 - Church Plans May 06, 2022 10:00 AM - 11:15 AM

Panelists review the latest developments in church plan litigation and discuss practical actuarial and administrative issues for church plans in the current environment.

Session Category: Retirement
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

3-A-4 - Variable Benefit Plans - Innovative Multiemployer Design and Risk Sharing May 06, 2022 10:00 AM - 11:15 AM

Over the past few years, the idea of employees and employers sharing risk has moved to the forefront of plan design. Increasingly, multiemployer plans are switching to variable designs that share risk between employees and employers. Panelists discuss designs that have been approved by the IRS, address issues that arise, and discuss how to resolve issues.

Session Category: Multiemployer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-B-1 - Joint Board Update May 06, 2022 11:45 AM - 1:00 PM

Representatives of the Joint Board for the Enrollment of Actuaries discuss current developments and other information relevant to Enrolled Actuaries and the profession at large. Topics may include tips to successfully prepare an application for initial enrollment, navigating an audit of continuing education, and complying with the regulations that govern Enrolled Actuaries. Attendee questions are encouraged.

Session Category: Professionalism
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-B-2 - Standard Plan Terminations - The Process May 06, 2022 11:45 AM - 1:00 PM

Standard plan terminations have been on the rise over the last ten years and their prevalence is expected to continue into the near future. Plan terminations follow a very prescriptive process with timelines, notices, filings, and the eventual liability settlement. Speakers at this session review the plan termination process and discuss the considerations that need to be given as we work with clients to successfully navigate the process.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-B-3 - Public Plan Design Grab Bag (Incl. Variable Benefits and DROPs) May 06, 2022 11:45 AM - 1:00 PM

Innovative public plan designs are explored, with a focus on variable benefits and deferred retirement option plans (DROPs). Speakers use examples to address the common and emerging designs and actuarial issues for these designs, along with pitfalls and problems.

Session Category: Public Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

3-B-4 - Small Closed Plans May 06, 2022 11:45 AM - 1:00 PM

The SECURE Act adopted nondiscrimination relief for closed plans. These sweeping changes apply to plans of every size; not just large plans. Speakers review the rules and their possible application in the small plan market.

Session Category: Small Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-C-1 - Single Employer Regulator Update: IRS, PBGC, and Treasury May 06, 2022 1:30 PM - 2:45 PM

A panel of representatives from the IRS, PBGC, and Treasury Department provide updates and field your questions on a number of challenging issues. This is your chance to ask what you've always wanted to know about guidance. This session is not intended to address specific client issues.

Session Category: Single Employer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-C-2 - Non-qualified Plans May 06, 2022 1:30 PM - 2:45 PM

The panelists discuss plan design issues and trends in nonqualified retirement plans.

Session Category: Retirement
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

3-C-3 - Public Plans Workshop May 06, 2022 1:30 PM - 2:45 PM

Join your public plan colleagues in a candid, open discussion of current issues. Session topics may include ASOP 4, plan design, impact of inflation, and practical discussions of issues raised in other sessions.

Session Category: Public Plans
Credits: EA Non-Core: 1.50 CPD: 1.50
Session Handout

3-C-4 - Withdrawal Liability - New Developments and Old Questions May 06, 2022 1:30 PM - 2:45 PM

In this session panelists explore recent developments related to withdrawal liability, and also touch upon issues and uncertainties that have been around for a while. Recent developments include the Sofco 6th Circuit decision and passage of the American Rescue Plan Act. Additionally, the PBGC is (after 41 years!) working on withdrawal liability interest rate regulations that could be released prior to this session. Longstanding issues include mass withdrawal after an initial assessment has been settled, prepayment of withdrawal liability, and withdrawals following a reduction in covered operations due to a 4204 transaction.

Session Category: Multiemployer Plans
Credits: EA Core: 1.50 CPD: 1.50
Session Handout

3-D-1 - Retirement Policy Landscape May 06, 2022 3:15 PM - 4:30 PM

Over the last few years we’ve seen broad retirement legislation pass Congress and become law. This includes the SECURE Act along with two rounds of pandemic-related legislation (CARES Act, ARPA, etc.). Today there are additional bills and prospective legislation floating through the halls of Congress. Speakers at this session review legislation that could affect the retirement plan landscape if they eventually pass.

Session Category: Retirement
Credits: EA Core: 1.50 CPD: 1.50
  • 1 . James E. Holland Cheiron, Inc.
  • 2 . Brian B. Murphy Gabriel, Roeder, Smith & Company
  • 3 . Anne D. Harper Cheiron, Inc.
  • 1 . Maria M. Sarli WTW
  • 2 . Bruce Cadenhead Mercer
  • 3 . Steven P. Lindblad Aon
  • 1 . James G. Berberian Buck
  • 2 . David L. Driscoll Buck
  • 3 . David R. Godofsky Alston & Bird, LLP
  • 4 . Godfrey Perrott
  • 1 . Andrew C. Forgrave Pinnacle Plan Design, LLC
  • 2 . Karen Nowiejski Smith Nova Pension Valuations LLC
  • 1 . Gordon A. Young WTW
  • 2 . Deborah A. Tully WTW
  • 3 . Matthew Sampogna Principal Financial Group
  • 1 . Joseph F. Hicks CBIZ Retirement Plans Services
  • 2 . Susan L. Boyle Segal
  • 1 . Eli Greenblum Segal
  • 2 . Harold S. Cooper Segal
  • 3 . Kevin Woodrich Cheiron, Inc.
  • 4 . James J. Donofrio Pension Benefit Guaranty Corp.
  • 1 . John Herberth WTW
  • 2 . Matthew M. Smith WA Office of the State Actuary
  • 1 . Philip Bonanno Grant Thornton LLP
  • 2 . Kenneth K. Lining Gallagher Benefit Services, Inc.
  • 3 . Karla Brocker Deloitte Consulting LLP
  • 1 . Lawrence Deutsch Larry Deutsch Enterprises
  • 2 . Kevin Joseph Donovan Pinnacle Plan Design, LLC
  • 1 . James G. Berberian Buck
  • 2 . David Murad NISA Investment Advisors
  • 3 . Scott A. Hittner October Three LLC
  • 1 . Karen J. Herba Christian Brothers Services
  • 2 . G. Daniel Miller Conner & Winters, LLP
  • 3 . Thomas R. Macaluso USI Consulting Group
  • 1 . Ruth E. Schau Pacific Life Insurance Company
  • 2 . Robert J. Reiskytl Aon
  • 3 . Kenneth E. Levine Raytheon Technologies
  • 1 . Jessica Kachur Mercer
  • 2 . Stephen C. Goss Social Security Administration
  • 3 . Grant Thomas Martin Aon
  • 4 . Daniel Reddy Club Vita US, LLC
  • 1 . Michael S. Clark River and Mercantile
  • 2 . Sweta Dipak Vaidya Insight Investment
  • 3 . Ned McGuire Wilshire Associates
  • 1 . James G. Berberian Buck
  • 2 . Pete J. Neuwirth CapAcuity
  • 3 . Barry Sacks Law Offices of Barry H. Sacks
  • 1 . David R. Godofsky Alston & Bird, LLP
  • 2 . Robert Newman Covington & Burling LLP
  • 1 . David R. Godofsky Alston & Bird, LLP
  • 2 . Elizabeth A. Wiley Cheiron, Inc.
  • 3 . Matthew L. Bond Aon
  • 1 . John A. Potts Deloitte Consulting LLP
  • 2 . Eric A. Keener Aon
  • 3 . Stephen N. Eisenstein KPMG
  • 1 . Paul Angelo Segal
  • 2 . William R. Hallmark Cheiron, Inc.
  • 3 . Joseph Pace Newton Gabriel Roeder Smith & Company
  • 1 . Tonya B. Manning Buck
  • 2 . Kevin Hacker Internal Revenue Service
  • 3 . Thomas Vincent Curtin Joint Bd. for the Enrollment of Actuaries
  • 1 . Tonya B. Manning Buck
  • 2 . Eric A. Keener Aon
  • 3 . Kent A. Mason Davis & Harman LLP
  • 4 . Christopher Denning Internal Revenue Service
  • 5 . Gregory K. Davis Internal Revenue Service
  • 6 . Linda Marshall Internal Revenue Service
  • 7 . Laura B. Warshawsky Internal Revenue Service
  • 1 . Mariah Becker NCCMP
  • 2 . James J. Donofrio Pension Benefit Guaranty Corp.
  • 3 . Theodore A. Goldman Pension Benefit Guaranty Corp.
  • 4 . Darren Michael French Pension Benefit Guaranty Corp.
  • 1 . David Scharf Buck
  • 2 . Joseph S. Adams Winston & Strawn LLP
  • 3 . Pete J. Neuwirth CapAcuity
  • 1 . Vaidehi Amit Hoyer River and Mercantile US
  • 2 . David L. Driscoll Buck
  • 3 . Kenneth A. Kent
  • 4 . Melissa Chacko New York City Office of the Actuary
  • 1 . Craig P. Rosenthal Mercer
  • 2 . Jess McGrath Fidelity Investments
  • 3 . Lawrence E. Scherer Findley, A Division of USI
  • 4 . Marvin Lee Stokes Mercer
  • 1 . Kevin Joseph Donovan Pinnacle Plan Design, LLC
  • 2 . Kelsey Mayo Poyner Spruill
  • 1 . Bonita Jo Wurst Gabriel Roeder Smith & Company
  • 2 . Brian B. Murphy Gabriel, Roeder, Smith & Company
  • 3 . Douglas J. Fiddler South Dakota Retirement System
  • 4 . Kenneth J. Herbold Louisiana Legislative Auditor
  • 1 . Paul Angelo Segal
  • 2 . Graham Alan Schmidt Cheiron, Inc.
  • 3 . Robert (Andy) Blough Indiana Public Retirement System
  • 1 . Todd N. Tauzer Segal
  • 2 . Koren L. Holden Colorado PERA
  • 1 . Michael S. Clark River and Mercantile
  • 2 . Diann Howland American Benefits Council
  • 3 . Aliya Robinson T. Rowe Price Associates, Inc.
  • 1 . Grace Katherine Lattyak Aon
  • 2 . Thomas S. Terry The Terry Group
  • 3 . Elizabeth A. Wiley Cheiron, Inc.
  • 1 . Christopher Denning Internal Revenue Service
  • 2 . Gregory K. Davis Internal Revenue Service
  • 3 . Stephanie Bennett Internal Revenue Service
  • 4 . Kevin Hacker Internal Revenue Service
  • 5 . Thomas Vincent Curtin Joint Bd. for the Enrollment of Actuaries
  • 6 . Linda Marshall Internal Revenue Service
  • 7 . Harlan M. Weller U.S. Department of the Treasury
  • 1 . Tonya B. Manning Buck
  • 2 . Amy C. Viener Pension Benefit Guaranty Corp.
  • 3 . Harlan M. Weller U.S. Department of the Treasury
  • 4 . Christopher Denning Internal Revenue Service
  • 5 . Gregory K. Davis Internal Revenue Service
  • 6 . Linda Marshall Internal Revenue Service
  • 1 . James E. Holland Cheiron, Inc.
  • 2 . Kelsey Mayo Poyner Spruill
  • 1 . Michael S. Clark River and Mercantile
  • 2 . Lauren Meyer River and Mercantile
  • 3 . Brian Thibeault Empower
  • 4 . Beth Wong Aon
  • 1 . Bonita Jo Wurst Gabriel Roeder Smith & Company
  • 2 . Matthew A. Strom Segal
  • 3 . Patrick Nelson Cheiron, Inc.
  • 1 . Peter R. Hardcastle Cheiron, Inc.
  • 2 . Jason L. Russell Segal
  • 3 . Matthew Derring Deveney
  • 1 . Margaret S. Berger Mercer
  • 2 . Alden Bianchi Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
  • 3 . Stephanie Bennett Internal Revenue Service
  • 4 . Bruce C. Gaffney Ropes & Gray
  • 1 . Joshua Shapiro Groom Law Group
  • 2 . Joshua P. Kaplan Segal
  • 3 . Robert S. Schriver Dexter Hofing LLC
  • 4 . Darren Michael French Pension Benefit Guaranty Corp.