I am the Managing Partner and Actuary at ERP Retirement Services, founding the firm in 2004. ERP is a non-producing actuarial and retirement plan firm of credentialed professionals that provides consulting and administrative services for small to mid-size businesses and partnerships. Our expertise gives our clientele a superior level of quality consulting for retirement pension plans typically thought to be available for large companies only. ERP designs plans that are tailor made specifically for business owners to maximize their retirement savings and tax advantages at minimal costs, while providing valuable benefits to employees.I have spoken on a number of topics to many organizations, including the Enrolled Actuaries Meeting held in Washington, D.C. I have provided actuarial services and supporting expertise in the negotiations between labor and management related to retirement plan benefits. I have also acted in support of and have provided expert testimony for a number of legal cases and bankruptcy proceedings that have involved pensions and life expectancy. These cases included pension plan asset purchases, bankruptcies, divorce proceedings and issues related to restricted lump sum payments.With over 25 years of experience in the retirement plan industry, I am an Enrolled Actuary and a member of the American Academy of Actuaries (MAAA) and the American Society of Pension Professionals & Actuaries (ASPPA).Specialties: Plan Design and Administration, 401(k) Plans, Safe-harbor 401(k) Plans, New Comparability Profit Sharing Plans, Cash Balance Plans, Qualified Retirement Pension Plans