Audits of Employee Benefit Plans Conference (E2105220)

As the Chief Accountant, Employee Benefits Security Administration, Mr. Auerbach is responsible for managing the resources of the Office of the Chief Accountant and implementing various comprehensive, nationwide enforcement programs relating to certain provisions of the Employee Retirement Income Security Act (ERISA). He also provides ERISA related accounting and auditing technical expertise within the Employee Benefits Security Administration and is the liaison with the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB) and other professional organizations. Mr. Auerbach provides executive oversight and leadership for EBSA’s fiduciary oversight program for the federal government’s Thrift Savings Plan (TSP). The TSP is the largest defined contribution plan in the world, with assets of in excess of $500 billion and 5.0 million participants.

Mr. Auerbach is a certified public accountant and earned his B.S. in accounting, from the University of Maryland.

Michael Gilchrist, CPA, is a senior manager at Marcum, LLP servicing closely held businesses and their owners. He manages the firms' employee benefit plan audits. With over thirty years of diverse experience in public accounting and private industry, he is able to provide clients with comprehensive and expert client service. Michael serves on the NJCPA Accounting and Auditing Interest Group as the Employee Benefit Plan Subcommittee Chairman. He is involved with many community organizations and is a graduate of Seton Hall University.

Ms. Gottesman specializes in advising clients regarding all types of employee benefits and executive compensation matters. She counsels employers in the establishment and administration of qualified and nonqualified retirement benefit plans and welfare benefit plans including issues of plan design, compliance with ERISA and the Internal Revenue Code and fiduciary responsibility. She advises publicly and privately held corporations in the design and administration of executive compensation arrangements and equity-based compensation plans. Ms. Gottesman’s practice also includes representing employers in employee benefits matters arising in connection with corporation mergers, acquisitions and dispositions.

Brian Kane is the Business Development Manager at Preferred Pension Planning in Bridgewater, NJ. He has 25 years of experience in the retirement plan field and has attained the designations of Certified Pension Consultant (CPC), Qualified Pension Administrator (QPA), and Qualified 401(k) Administrator (QKA) from the American Society of Pension Professionals & Actuaries. Brian specializes in retirement plan design and consults with clients to help determine the best type of plan to meet their goals and objectives.

Michael M. Kulick, CPA, MBA is a Senior Manager at WithumSmith+Brown. His public accounting experience includes auditing, financial statement analysis and preparation, as well as business consulting with a focus on privately-held entities. Mr. Kulick has extensive accounting and auditing experience including a concentration in businesses in the manufacturing, wholesale and distribution, information technology, and retail sectors. He has expertise in performing full and limited scope audits of employee benefit plans of publicly and privately held companies. He also serves on the WS+B Employee Benefits & Pension Plans Leadership Committee. Mr. Kulick attended Providence College and the Stillman School of Business at Seton Hall University. He is a Chartered Global Management Accountant (CGMA) and a member of both the AICPA and NJSCPA.

Sean is a senior manager at Withum's Whippany, NJ office and has 15 years of public accounting experience. His expertise includes auditing, financial statement preparation and business consulting. Sean is a member of the Firm’s Manufacturing, Distribution & Logistics and Employee Benefits Services groups. In these roles he provides accounting and auditing services to clients within the manufacturing, distribution, cannabis and transportation industry sectors and employee benefit audit services to plans across all industries. Sean is also the Audit Team Leader of the Cannabis Services team and a frequent presenter at conferences and workshops on emerging accounting and industry topics. He resides in Bergen County, NJ.

Kevin Nardone is a Director in the Private Business Services Group at EisnerAmper, with over 10 years of experience in both the public and private sectors. He provides advisory services for privately held businesses and individuals including income tax compliance and accounting services.

Kevin manages engagement teams performing audit services for diverse clients, including those in the food and beverage, manufacturing and distribution industries, and construction companies. Additionally, he has experience in employee benefit plan audits, 401(k)s and defined benefit plans for single and multiple employers and knowledge and experience surrounding multi-employer benefit plans.

Kevin consults with clients and is responsible for the supervision and review of staff and work product, including detailed testing. He understands the reporting and regulatory requirements unique to these types of audits and stays abreast of changes, including recent accounting standards updates and required implementation.

Abby Natelson focuses her practice on management-side employment litigation and counseling. Ms. Natelson litigates discrimination, retaliation, wage and hour, and contract disputes in federal and state courts, and before administrative agencies. Additionally, Ms. Natelson advises employers on workplace issues, including the hiring and termination of employees, employee disciplinary action, accommodation and leave requests, and independent contractor classifications. Ms. Natelson partners with employers to create internal best practices for managing employee relations matters, investigates employee relations concerns, and drafts employment and separation agreements, employee handbooks and policies, and employee benefit plans.

Donna Nevolo, CPA is a partner based in the Whippany, NJ, office and has over 15 years of experience serving large, publicly held multi-national companies. As a member of the Firm’s Financial Services and Employee Benefit and Pension Plans Services Groups, Donna has extensive experience with auditing broker-dealers, hedge funds and other commercial businesses as well as retirement plan auditing. She consults clients on tax compliance and supervises the preparation of corporate and individual tax returns.

Robert Reilly is a Director in EisnerAmper's Audit and Assurance Services Practice. He has over 25 years of auditing and accounting experience in both the private and public sectors. He is a member of the firm’s Pension Services, Technology, and Manufacturing and Distribution Groups.

Mr. Reilly provides auditing and consulting services to clients in a wide range of industries. Working with companies in the technology, manufacturing and distribution industries, he has a strong understanding of the issues important to these companies. He also works extensively with employee benefit plans, including defined contribution, defined benefit, and health & welfare plans. He designs and delivers in-house training and speaks and writes on a variety of topics important to his clients and the sectors they operate in.

Prior to joining EisnerAmper, Mr. Reilly was an Audit and Accounting Manager at a regional accounting firm in New York City, and an Audit Manager at a Big Four accounting firm.

• Over 8 years of professional accounting experience, responsible for planning and conducting, audits, compilations, reviews, and other attestation engagements.
• Specializes in providing services to the A/E and professional services industry, with diverse experience in industries including manufacturing, distribution, insurance and mortgage banking.
• Additional expertise in specialized services including employee benefit plan audit and SOC audit engagements.
• Experience performing contract audits and agreed upon procedure engagements with New Jersey State Government.
• Experience with insurance engagements specific to claims operations.
• Served in an international work assignment between Withum and HLB member firm Mann Judd in Australia.
• Member of Withum's Accounting and Auditing Fellowship Program, responsible for instructing and training new sta and conducts numerous in-house continuing professional education (CPE) certified courses.
• Active member of the Firm's Professional Services Group.

Brian L. Tremer focuses his practice on management-side employment litigation and counseling. Mr. Tremer defends employers in state and federal court, before administrative agencies, including the Equal Employment Opportunity Commission and the Department of Labor, and in arbitration forums such as FINRA. Additionally, Mr. Tremer advises clients on internal compliance and labor relations. Brian’s prior experience encompassed an array of traditional labor matters, including union grievance arbitrations, project-labor agreement disputes, collective-bargaining and charges of unfair labor practice.

Mr. Tremer also focuses on the development and administration of employee benefit and executive compensation plans. Mr. Tremer advises employers on compliance with ERISA and the Internal Revenue Code, as well as benefit matters relating to corporate mergers and acquisitions.