Retirement / Financial Planning (E1710669)

Mark T. Brumbaugh, Esq. joined Guardian in 2008. In his capacity as Business Center Consultant he works closely with Guardian FRs in their efforts to assist closely-held business owners and wealthy clients plan for their future. Mr. Brumbaugh has nearly twenty years experience helping insurance professionals and other advisors to implement and understand the tax consequences associated with all manner of advanced planning techniques such as business continuation plans, executive benefits programs, charitable giving and life insurance trusts. He is a member of the state bars of New Jersey and Pennsylvania, the American Bar Association and the Society of Financial Services Professionals.

Kenneth A. Horowitz entered the life insurance business in 1989 after a short career in the commercial real estate finance business with a leading NYC based commercial bank. He became affiliated with The Guardian Life Insurance Company of America, New York, NY as a Field Representative with the Compain Anderson Group and went on to qualify for the company’s prestigious Awards Club for many years.

After merging with another NYC based Guardian agency in 2000, Strategies for Wealth, Ken’s services grew more comprehensive by providing clients a distinct financial planning process. His commitment to the financial services business is exemplified by qualifying as a Chartered Life Underwriter (CLU®), a Chartered Financial Consultant (ChFC®), as well as becoming a Registered Representative (Series 7) and IAR (Investment Advisor Representative) of Park Avenue Securities, Guardian's broker-dealer and investment advisor arm.

Through Ken’s specialty in the area of disability income planning, he wrote an article on tax issues and the benefits of qualified sick pay plans entitled “Tax Trap” published in the September 1999 issue of the Journal of Accountancy, which has been reprinted in various legal periodicals.

In 2007, Ken created an alliance with Integrity Advisors Pension Consultants Inc., a 50 year old pension consulting firm, based in Rye Brook, New York. Their team of actuaries design and implement profit sharing and pension plans for small to medium size business owners. Providing seminars to the CPA community and their knowledge of pension legislation has allowed Integrity Advisors to create a niche in this segment of financial services. Ken recently authored two articles in the May and November 2011 issue of Advisor Today on the new tax benefits of qualified retirement plans to business owners resulting from the Pension Protection Act ’06. The second article discusses the enhanced protection and income benefits of variable annuity contracts.

In 2010, Ken took over the stewardship of another long time established Westchester based pension and financial services firm, National Pension Consultants II. Since this merger, Ken created Integrated Benefit Consultants.

Ken received his MBA from Hofstra University. He has always given his time to help various charitable and local organizations. Some of his affiliations include: Head of the NJ Chapter of Hofstra University Alumni Association; Executive Board Member of Albert Einstein College of Medicine; Penn State Parents Association; Y-JCC of Bergen County; The Loomis-Chafee Alumni Association; and member and coach of the Woodcliff Lake Basketball Association.

Ken is licensed to conduct insurance and investment business in several states across the country.

Alex Nahoum, EA, MAAA is an Enrolled Actuary at Danziger & Markhoff LLP. His primary focus is the design and implementation of qualified retirement plans for closely held and mid-size businesses. Alex works seamlessly alongside his clients' tax and financial advisors to ensure that the proposed plan is the best design for their client's needs.

Alex also has extensive experience in the annual administration of defined contribution and defined benefit plans (both traditional and cash balance). This includes annual compliance testing, minimum and maximum funding calculations, employee benefit distribution calculations and annual reporting to the Department of Labor, Internal Revenue Service and Pension Benefit Guarantee Corporation.

Alex earned his B.A. from Skidmore College, cum laude.

Andrew E. Roth is a partner of Danziger & Markhoff LLP with over 30 years of experience as an ERISA attorney. He is a frequent lecturer in the areas of pension, profit-sharing and employee benefits law. He has substantial experience in designing and implementing qualified plans for business owners that maximize deductible contributions on their behalf. His services include designing, drafting and obtaining IRS qualification for a broad range of defined contribution and defined benefit plans, as well as ensuring their continued compliance with applicable law.

Mr. Roth attended University College of Arts and Science of New York University (BA 1975) and graduated magna cum laude from Brooklyn Law School (JD 1981). Mr. Roth also received an LLM in Taxation from New York University School of Law (1982). He is admitted to practice before the U.S. Tax Court, the Federal District Courts for the Southern and Eastern Districts of New York and is a member of the New York State Bar Association.

Ms. Wheatley-Liss counsels business owners on legal and structural issues related to start-up, financing, growth and exit strategy. As a tax attorney, she always keeps an eye on minimizing a business owner's "silent partner" – the IRS. By creating the most efficient organizational structures and contractual arrangements during the infancy and growth of a business she has helped clients keep hundreds of thousands of dollars in their pockets upon the sale of the mature business. To educate both the public and the legal community about issues relating to business ownerships, Ms. Wheatley-Liss is a frequent lecturer to professionals and the public on topics related to start-up, intellectual property, employee and independent contractor issues, wealth transfer, tax minimization, business succession planning and cybersecurity.