1. University: University of Florida

2. University: University of Utah

 3. University: Brigham Young University

Duties: Project Manager for computer installations with contract value exceeding $1 Million; Worked in programming legal documents, including computerization of employee benefit plan documents such as pension and profit sharing plans and supporting documents for rapid and efficient document generation; prepared plans for implementation of new computer systems in law firms including the use of Windows, Word, Excel (Spreadsheets), and Access (database) applications; coordinated all aspect of migration from older systems to state of the art computer systems and applications.

2. December 1995 - April 1996 Law Firm Honigman, Miller, Schwartz, & Cohn, Detroit, Michigan.

 Duties: Worked as non-admitted attorney and legal assistant in the employee benefits area. Reviewed and implemented summary plan descriptions for clients and employees of clients. Prepared memoranda of points and authorities for trial preparation and case analysis; reviewed and implemented COBRA, FMLA, and plan loan policies and procedures for clients; prepared corporate minutes and resolutions; responded to IRS inquires on qualified plans and required amendments; prepared amendments to qualified plans (union and non-union); prepared detailed correspondence concerning qualified plan features and features of employee benefit trusts; analyzed and critiqued proposed trust and qualified plan service agreement; prepared and performed computer law research (Westlaw and Lexis) on various employee benefit issues; analyzed corporate fringe benefit plans including welfare plans, Section 403(b) annuity plans, executive supplemental compensation plans, and group life and health plans; reviewed plan loan policies, procedures, and documentation for loans to comply with Regulation Z for communication to plan participants. Worked on issues relating to administration of employee welfare plans.

3 1990-1994 Vice President of Pension Administration and Human Resources, California Pension Administrators and Consultants, Inc. (CALPAC), 6902 Sunset Blvd. Hollywood, CA 90028.

 Duties: Chief pension administrator and in-house law compliance officer; supervised 12 pension and profit sharing professional administrators-consultants including 3 licensed actuaries; responsible for approximately 900 defined contribution plans [401(k), profit sharing, money purchase pension plans, tax sheltered annuity plans, and interface with Section 457 plans)] plus 100 defined benefit plans, 10+ flexible benefit plans and over 900 IRAs; reported directly to Corporate President and CEO; handled pension consultants' inquiries under ERISA and state law; handled plan participant inquiries and complaints (dispute resolution); developed procedures and policies for the entire department and, in part, for the company; revised and implemented pension and profit sharing plan administration forms for over 1,000 pension and profit sharing plans covering literally thousands of participants; taught classes on ERISA and pension plan administration policies and procedures; developed sales approaches and responded to sales staff inquiries and held seminars, including participant enrollment seminars; coordinated internal legal issues with outside Counsel and Counsel for bank-institutional trustee in order to handle and, where possible, avoid legal problems; drafted prototype ERISA plans, submitted plans to IRS and obtained favorable determination letters; assisted in resolving plan asset and valuation questions for Trustee reports and annual participant statements for approximately $300,000,000 in total retirement plan assets; supervised the preparation of all plan valuations and participant benefit statements and Forms 5500 with all schedules; supervised pension consultants' compliance in all IRS and DOL inquiries and audits.

3. 1989-1976 Owner, Tax and Retirement Consultants, Charleston, West Virginia.

Duties: Built business from solo business consultant to firm of four law graduates and four secretaries; business concentrated in all aspects of qualified and non-qualified deferred compensation and employee benefits and compensation planning, including Welfare Benefit and Insurance Plans.