Tax Exempt & Government Entities - Internal Revenue Service

Tax Exempt & Government Entities

TE/GE

Advisory Committee on Tax Exempt and Government Entities (ACT)

2013 Report of Recommendations

Public Meeting Washington, DC

Publication 4344 (Rev. 6-2013) Catalog Number 38578D Department of the Treasury Internal Revenue Service

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ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES

(ACT)

2012-2013 Member Biographies

EMPLOYEE PLANS

Stephen L. Ferszt, New York, NY

Mr. Ferszt is chair of the Employee Benefits and Executive Compensation Group at Tarter Krinsky & Drogin LLP. He counsels clients ranging from Fortune 100 companies to small employers on all aspects of qualified retirement plans (defined contribution and defined benefit). He also counsels tax-exempt organizations on issues involving public charities and private foundations. Mr. Ferszt served as Chair of the Tax Section of the New Jersey State Bar Association and its Employee Benefits Committee. He is also a member of the IRS Northeast Pension Liaison Group and a fellow of the American College of Trust and Est ate Counsel where he serves on its Employee Benefits in Estate Planning committee. Mr. Ferszt received his Juris Doctorate from the Benjamin N. Cardozo School of Law of Yeshiva University and his Bachelor of Arts from Boston University.

David N. Levine, Washington, D.C.

Mr. Levine is a principal at Groom Law Group, Chartered, where he provides ongoing employee benefit plan advice to a number of tax-exempt, for-profit and governmental entities, as well as service providers to these entities. In representing plan sponsors and service providers, he addresses both technical plan design and general administrative, recordkeeping, and "process" issues that are common to many plan sponsors. Mr. Levine serves as the Chair of the Legislative Subcommittee of the ABA Tax Section's Employee Benefits Committee. Mr. Levine received a Juris Doctorate from the University of Pennsylvania Law School.

Joan E. McCabe, Scarborough, ME

Ms. McCabe is the managing partner of Actuarial Designs & Solutions, Inc., an independent actuarial consulting and retirement plan administration firm. She is a consulting actuary and

ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2013 1

2012-2013 Member Bios

provides plan design and consulting services for numerous defined benefit, 401(k) profit sharing, Employee Stock Ownership Plan (ESOP), and nonqualified executive retirement plans. Ms. McCabe is an Enrolled Actuary, an Associate in the Society of Actuaries, a Member of the American Academy of Actuaries, and a Member of the American Society of Pension Professionals & Actuaries. She holds a Master's degree in Actuarial Science from the University of Nebraska and a Bachelor of Science degree in Mathematics from the State University of New York.

Donna M. Mueller, Des Moines, IA

Ms. Mueller is CEO of the Iowa Public Employees Retirement System--a state-wide public defined-benefit retirement system that has 300,000 members and 2,200 public employers, collects $942 million in contributions, pays $1.4 billion in benefits, and invests $24.5 billion in trust fund assets. She is Past-President of the National Association of State Retirement Administrators and a member of the National Council on Teacher Retirement. Ms. Mueller received a Bachelor of Arts in Political Science at the University of Minnesota, Duluth and a Juris Doctorate from Washington and Lee University, Lexington, Virginia.

David A. Mustone, McLean, VA

Mr. Mustone is partner at Hunton & Williams LLP advising employers on tax, ERISA and labor law aspects of employee benefits law. His clients include for-profit employers (both publicly traded and privately held) and a variety of nonprofit and governmental employers. He is co-chair for separate IRS liaison groups on determination letter and correction programs for tax qualified plans. He served as a senior attorney in the IRS Office of Chief Counsel. Mr. Mustone received a Bachelor of Arts in Government from the University of Notre Dame, Notre Dame, Ind.; and a Juris Doctorate and LL.M in Taxation from the National Law Center, George Washington University, Washington, D.C.

Adam C. Pozek, Salem, NH

Mr. Pozek is a partner at DWC ERISA Consultants, LLC. He specializes in plan design, qualified-plan-related due diligence in mergers and acquisitions transactions, and corrections under the Service's Employee Plans Compliance Resolution System. Mr. Pozek is active in the American Society of Pension Professionals and Actuaries where he serves on the board of directors, executive committee and government affairs committee. He also serves as co editor-in-chief of the Journal of Pension Benefits. Mr. Pozek is enrolled to practice before the IRS as an Enrolled Retirement Plan Agent, and he holds the professional credentials of Qualified Plan Administration (QPA), Qualified Plan Financial Consultant (QPFC), and Registered Employee Benefits Consultant (REBC).

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2012-2013 Member Bios

EXEMPT ORGANIZATIONS Eric B. Carriker, Boston, MA

Mr. Carriker is an assistant attorney general in the Non-Profit Organizations/Public Charity Division of the Massachusetts office of the Attorney General. He conducts investigations and litigation that cover a broad spectrum of issues connected with the Attorney General's oversight of charities that includes: (i) enforcing state registration and reporting requirements; and (ii) ensuring that charitable assets are properly managed, charitable fiduciaries fulfill their duties of loyalty and care, donor intent is fulfilled, and that fraudulent fundraising is remedied. Mr. Carriker previously served as president of the National Association of State Charities Officials. He is a graduate of Harvard College and Boston University Law School.

Milton Cerny, Washington, D.C. and Richmond, VA

Mr. Cerny is counsel at McGuireWoods representing nonprofit organizations (hospitals, private foundations, universities, and U.S. affiliates of foreign charities). He advises on tax planning and legal representation on large case and team audits regarding tax controversies before the IRS and compliance with federal requirements on governance and private foundations. He was technical advisor to the IRS Assistant Commissioner, Employee Benefits and Tax Exempt Organizations. Mr. Cerny received a Bachelor of Science in International Relations at American University, Washington, D.C., and a Juris Doctorate from American University, Washington College of Law.

Karen A. Gries, Minneapolis, MN

Ms. Gries is a partner with Clifton Larson Allen LLP where she serves a wide variety of tax exempt organizations including public charities and private foundations, social welfare organizations, associations, credit unions, and religious organizations. She has exte nsive experience in unrelated business income tax planning and reporting, intermediate-sanction analysis as well as application and corporate compliance reviews. Ms. Gries is a graduate of Nettleton College in South Dakota.

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