I have practiced in the employee benefits field for over 30 years, and frequently write and speak on issues of interest to plan sponsors, fiduciaries and benefits professionals. I have advised regarding all types of issues relating to tax qualified, 403(b) and non-qualified plans, and have worked extensively on drafting and implementing new plans, terminating existing plans, and harmonizing benefits after mergers and acquisitions. I am a member of the Employee Benefits Committee of the New York City Bar Association and on the Steering Committee of the New York Chapter of Worldwide Employee Benefits (WEB).