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The Rocky Road for 401(k) Plans
Dave Gray
2nd Vice President, Field Office Service
StanCorp Equities, Inc. (“The Standard”)
Prior to joining The Standard, Dave Gray served as Regional Vice President of Invesmart, Inc. In 2006, Invesmart was acquired by The Standard and Dave assumed the role of 2nd Vice President, Field Office Service.
With over 12 years of experience in the retirement services field, Dave has served in a variety of capacities enabling him to effectively lead The Standard’s Field Service team. His background includes customer relationship management and consulting expertise combined a diverse understanding of the retirement plans industry. His broad array of industry experience includes plan sponsor relationship management, plan design consulting, participant services, plan administration, product development, and distribution channel relationship management.
Dave holds a Certified Professional Consultant designation and a Series 7 securities license
Michael S. Melbinger
Partner, Chair, Executive Compensation and Employee Benefits
Winston & Strawn LLP
Mike Melbinger is a partner in the law firm of Winston & Strawn LLP, and global head of the Firm’s Executive Compensation and Employee Benefits Practice.
Mike is also an Adjunct Professor of Law at both the University of Illinois College of Law and Northwestern University School of Law.
Mike is the author of the CCH treatise Executive Compensation, the American Bankers Association’s Compliance Guide to Employee Benefit Trusts, and more than 60 articles on executive compensation and employee benefits topics. He is also on the editorial board of Practical Tax Strategies, and writes the popular "Compensation Blog" for CompensationStandards.com.
He is frequently quoted in The New York Times, The Wall Street Journal, Business Week and other national publications. He has appeared as a guest on the Jim Lehrer News Hour, the Fox News Business Report and other nationally broadcast television programs.
Mike practices exclusively in the area of executive compensation and employee benefit issues for corporations, partnerships, executives, boards of directors and fiduciaries. He also handles the benefits and compensation issues in litigation, bankruptcy, change in control, and public offering situations.
Mike was elected as a fellow into the American College of Employee Benefits Counsel in 2005. In 2007 and 2008, he was named a Leading Lawyer for Business by Chamber & Partners and one of the top 100 lawyers in Illinois by "Illinois Super Lawyers." He is a member of the ABA, NASPP and NACD. He also handles pro bono matters for Adoptive Families of America, the Muscular Dystrophy Association, the Donors Forum, and other non-profit entities.
Mike received a B.A. from the University of Notre Dame in 1980 and a J.D. from the University of Illinois College of Law in 1983. He serves on the Board of Visitors of the University of Illinois College of Law.
Michael Hadley
Associate Counsel - Pension Regulation
Investment Company Institute
Michael Hadley is Associate Counsel for Pension Regulation at the Investment Company Institute. His responsibilities include advocating for the Institute’s membership on retirement security issues and assisting members and Institute staff in understanding tax and ERISA rules that affect defined contribution plans, IRAs, and similar savings vehicles.
He recently co-authored The Economics of Providing 401(k) Plans: Services, Fees, and Expenses, ICI Research Fundamentals, Vol.17, No. 5 (Dec. 2008) (with Sarah Holden) and 401(k) Plans: A 25-Year Retrospective, ICI Research Perspective, Vol. 12, No. 2 (Nov. 2006) (with Sarah Holden and Peter Brady).
Prior to joining the Institute, Mr. Hadley was in private practice at Covington & Burling LLP, where he advised clients on a broad range of employee benefit plans and executive compensation arrangements, provided expert advice on ERISA litigation, and assisted with pension and benefits issues in mergers, acquisitions, and other corporate transactions.
Mr. Hadley received his JD from the University of Virginia, where he was Notes Editor of the Virginia Law Review. He was a law clerk for the Honorable Gerald Tjoflat, U.S. Court of Appeals for the Eleventh Circuit. He received his BA, cum laude, from the College of William and Mary.
Mark S. Ritter
Tax Director, Compensation and Benefit Consulting Practice
Grant Thornton LLP
Mark is a Tax Director for the Atlanta office of Grant Thornton and specializes in compensation and benefits consulting.
Experience
He has 20 years of experience and prior to joining Grant Thornton worked at a big four firm. Some of Mark’s specific service capabilities include:
Advising clients in all areas of employee benefits, including particular experience in the areas of self-funded welfare benefits plans, HIPAA and COBRA compliance, qualified retirement plans and general welfare benefits and fringe benefit matters, including design, ERISA compliance, administration, vendor searches, annual reporting returns, compliance diagnostic reviews and self-correction processes.
Interaction with the IRS and the Department of Labor to resolve examinations and notices in relation to employee benefit plans
Compensation benchmarking, executive compensation, equity compensation plan design and compliance, incentive compensation plan design and IRC section 409A compliance design/review
Litigation support and design consultation on executive compensation and reasonable-compensation issues
Restructuring and M&A support including due diligence reviews, IRC section 280G “golden parachute” payment analysis/mitigation, retirement plan termiantions, spin-offs and mergers.
Post-merger human resources integration planning, design and support, including comparative benefits analysis, plan mergers/terminations, health care cost containment, plan re-design and vendor selection/coordination
Industry experience
Mark has worked with organizations in such industries as insurance, banking, natural resources, manufacturing, healthcare, utilities, tax-exempts and the public sector.
Education
Mark received his B.A. in Political Science and Juris Doctor degrees from the University of Kansas. He received his LL.M (Taxation) degree from the University of Missouri/Kansas City, and is a graduate of the Southwestern Graduate School of Banking at Southern Methodist University. He has published articles on benefits topics in numerous professional journals and is a frequent speaker on benefits topics.
Josh Shapiro
Director
PricewaterhouseCoopers LLP
Josh Shapiro is a director with the PricewaterhouseCoopers Human Resources Services Consulting practice. He has over 12 years of experience assisting a wide variety of clients with the design, funding, and administration of their retirement benefit programs. Josh has particular experience helping plan sponsors understand the impact of plan design changes on both employees' retirement income and on the sponsor's financial statements.
Denis Roy, FSA, MAAA, EA
Director, Human Resources Services Consulting Practice
PricewaterhouseCoopers LLP
Denis Roy is a director with the PricewaterhouseCoopers Human Resources Services Consulting practice. He has over 10 years of experience assisting public and private clients with the design, actuarial valuation and compliance testing of defined benefit plans, defined contribution plans and other employee benefit progdeferred compensation and healthcare plans. Her experience includes all aspects of employee benefit programs.
EXPERIENCE
- Reporting under both Statutory Accounting Principles and Generally Accepted Accounting Principles
- Determining funding requirements and contribution strategies for pension plans
- Pension plan administration, including benefit calculations, government filings, and participant database
maintenance
- Pension and healthcare plan design and re-design
- Non-discrimination testing
- Assisting US-based and global corporations with mergers, acquisitions and spin-offs
EDUCATION & ACHIEVEMENTS
- B.S. in Actuarial Mathematics from Concordia University (Montreal, Canada)
- Masters in Business Administration (M.B.A.) from Northwestern University (Kellogg School of Management)
- Fellow of the Society of Actuaries
- Member of the American Academy of Actuaries
- Enrolled Actuary under ERISA
The Rocky Road for 401(k) Plans
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