I was the Risk and Compliance Officer at Unified Trust Company, N. A. My title changed to ERISA and Compliance Counsel 1/1/2017. I am responsible for assessing risk and ensuring compliance for the company's business endeavors. My areas of practice now include banking, securities, and trust law, in addition to tax and ERISA. Effective 7/31/2017 I retired. Previously, I worked in the 401(k) compliance area at Fidelity Investments and before that, I was with Dinsmore & Shohl. For approximately 20 years, I was responsible for ensuring tax and ERISA compliance for the US employee benefit plans and executive compensation programs of Ashland Inc. and I have taken the lead in the executive compensation disclosures for the proxy statement. This has included plan design, plan drafting, litigation, developing and implementing compliance strategies and participating in acquisitions and dispositions. I was appointed by Secretary of Labor Elaine L. Chao to the ERISA Advisory Council and served from March 31, 2003 through 2005. In 2004 I was the chairperson of the working group on participant fee and related disclosures.I also participated in the ERISA Industry Committee (ERIC) for many years as a member of the legal committee, retirement security committee and health policy committee. I was the co-chair of ERIC’s legal committee in 2003 and was the chairperson from 2004 to 2006. I was Health Care Sub-Committee Chairperson in 2001 for the National Association of Manufacturers. I was also a member of the Lexington Employee Benefits Council for many years and served as a director from 1990 to 1993 and from 1999 to 2001. I am a member of the bar in Kentucky and in Ohio.Specialties: ERISA, COBRA, HIPAA, benefit issues in business transactions and 409A, banking and trust law.