I practice in the areas of employee benefits and executive compensation. My practice covers a broad spectrum of matters including consultation and design of qualified and non-qualified plans, fiduciary issues arising in connection with the investment of plan assets, termination of benefit programs within the context of Chapters 7 and 11 proceedings, multiemployer withdrawal liability issues, welfare benefit plans (including HIPAA and COBRA compliance), retiree benefit issues, and benefit issues in connection with corporate mergers, acquisitions and divestitures. As part of my compliance practice, I negotiate with various regulatory agencies (IRS, PBGC and U.S. Department of Labor) in connection with audits of employee benefit plans and structures settlements through the various regulatory voluntary compliance programs to cure operational and documentation errors in connection with qualified plans. I am a member of the Employee Benefits Committee as well as former chair of Division D (Compensation and Benefits) of the Federal Taxation Committee of the Chicago Bar Association. I also am a member of the American Bar Association, The National Association of Stock Plan Professionals and former chair of the Employee Benefits Committee of the Illinois CPA Society. I have authored several articles on the subject of retirement and pension plans. I am a certified public accountant, a graduate of The John Marshall Law School (LL.M., taxation, 1979; J.D., 1975) and a graduate of the University of Illinois.