Learn about the history and mission of the SBCA.


2012 – Successfully worked with Congress to enact permanent favorable estate tax and AMT provisions, and to gain extensions of higher expensing and depreciation for small businesses.

2011 – Educated members of Congress and their staff members about importance of the qualified retirement plan system for those employed by small businesses and critical need for certainty with respect to tax laws affecting small businesses.

2010 – Successfully worked with Congress to get SIMPLE cafeteria plan enacted. Successfully worked with House and Senate for legislation to improve unfair “listed transaction” income tax penalties.

2009 – Worked to provide estate tax certainty for small business owners, increasing the estate tax exemption to $3.5 million, and reuniting the gift and estate tax systems to permit larger tax-free gifts

–Educated members of Congress as to problems facing small business in the health care system and how to correct those problems, attempted to show how health care reform was going in the wrong direction

–Actively worked with House and Senate for legislation to improve unfair “listed transaction” income tax penalties Worked with IRS to stop requiring frequent retirement plans amendments to save money and ease administration

2008 – Worked to fix AMT (Alternative Minimum Tax)

–Worked to remove small business from the reach of the complicated and onerous Internal Revenue Code Section 409A rules

2007 – Opposed changes to the tax code that would adversely affect small businesses, such as the national sales tax proposals

2006 – Successfully worked with members of Congress to make the favorable EGTRRA pension provisions permanent and succeeded in changing the law so that any beneficiary (not just a spouse) is able to roll over inherited retirement benefits to IRAs

2005 – Worked with key members of Congress to maintain the step up in basis on death so that small business owners do not end up hurt by estate tax reform or repeal

2004 – Worked to bring Cafeteria Plans to small business by allowing small business owners to participate in the plan, reform unfair discrimination rules, allow Cafeteria Plans to provide long-term care insurance and to throw out the unpopular and unfair “use it or lose it” rules

2002 – Worked with IRS/ Treasury to assist small businesses in formulating pension and tax rules, including extending the deadline for every retirement plan in the country to be restated for the group of laws known collectively as “GUST”. Worked with key members of Congress to draft Cafeteria Plan legislation which will allow more small businesses to sponsor Cafeteria Plans

2001 – Successfully worked with members of Congress to enact “EGTRRA”, the tax law to ease the estate tax burden on small businesses, improve retirement plans and increase IRA and retirement plan limits

2000 – Successfully worked with IRS/Treasury to save the popular “cross-tested” (“new-comparability”) retirement plans

1999 – Facilitated 401(k) “safe harbors” to make 401(k) plans far more useful and simpler for privately owned businesses

1997 – Leading proponent for the successful repeal of the 15% excise tax on large retirement plan distributions and the substantial increase in the estate tax dollar exemptions beginning in 1998 from $600,000 to $1,000,000

1996 – Major architect of pension reform as well as legislation to reform estate taxes

1995 – Derailed Big Government Health Care Proposal

1994 – Defeated proposed repeal of cross tested and age-weighted retirement plans

1993 – Successfully opposed proposal taxing capital gains at death

1992 – Defeated attempt to reduce the federal estate exclusion from $600,000 to $200,000

1990 – Won the repeal of Section 2036(c), which prohibited estate freezes

1989 – Repealed the onerous Section 89 fringe benefit tax rules

1986 – Successfully opposed negative changes for professional corporations and additional proposed burdens on small business retirement plans

1981 – Helped create the $2,000 IRA

Paula Calimafde, Chair

Paley Rothman Attorneys at Law

4800 Hampden Lane, 7th Floor

Bethesda, MD 20814

(301) 656-7603

Email: calimafd@paleyrothman.com


Gary Kushner, President

Kushner & Company

2427 West Centre Avenue

Portage, MI 49024

(269) 342-1700

Email: info@kushnerco.com


Matthew F. Kadish, CEO & Vice President/Legislation


1360 East Ninth St., Suite 400

Cleveland, OH 44114-1705

(216) 696-303

Email: mkadish@khwlaw.com


Alex Brucker, Vice President/National Sponsors

Brucker & Morra

10880 Wilshire Boulevard, Suite 2210

Los Angeles, CA 90024

(310) 475-7540

Email: abruckner@pensionlawyers.com


Alson R. Martin, Co-Vice President/Membership & Vice President/Health Care

Lathrop & Gage LLP

10851 Mastin Boulevard

Building 82, Suite 1000

Overland Park, KS 66210-1669

Email: amartin@lathropgage.com


Elise Feldman, Co-Vice President/Membership

Feldman Benefits Services, Inc.

871 Mountain Avenue

Springfield, NJ 07081

Email: efeldman@feldmanbenefit.com


James Parker, Co-Vice President/Membership

Modrall, Sperling, Roehl, Harris & Sisk, P.A.

P.O. Box 2168

Albuquerque, NM 87103

Email: jmp@Modrall.com


Charles Johnson, Treasurer

Robinson, Grimes & Company, P.C.

P.O. Box 4299

Columbus, GA 31914

(706) 324-5435

Email: cjhonson@robinsongrimes.com


Leanne Redstone, Executive Director/Secretary

1523 Concord Pike, Suite 300

Brandywine East

Wilmington, DE 19803

(302) 691-7222

Email: LRedstone@shanlaw.com


Alex Brucker, SBCA-PAC, President

Brucker & Morra

10880 Wilshire Boulevard, Suite 2210

Los Angeles, CA 90024

(310) 475-7540

Email: abruckner@pensionlawyers.com


Michael Antin Los Angeles, California

Harold Apolinsky Birmingham, Alabama

D. Stephen Boner San Diego, California

George Buffington San Francisco, California

Eric Brust St. Petersburg, FL

Martin Burke St. Petersburg, FL

E. Philip Bush Dallas, Texas

Neil Carrey Los Angeles, California

William Cassidy Jacksonville, Florida

D. Jay Curtis Salt Lake City, UT

Donald Dahlgren Seattle, Washington

Louis Diamond Washington, DC

Lawrence J. Eisenberg Washington, D.C.

Thomas Farnam St. Louis, Missouri

Marc R. Feinberg Bethesda, Maryland

Todd Freeman Bloomington, Minnesota

James M. Garry Watchung, New Jersey

Sam Gilbert Westlake Village, California

Brian Graff Arlington, Virginia

Craig Hoffman Arlington, Virginia

Ellen Kawashima Honolulu, Hawaii

Bradley Knox Washington, DC

David Kuperman Austin, Texas

Gary L. Longmore Salt Lake City, UT

Harris Markhoff White Plains, New York

Gregory E. Matthews St. Petersburg, Florida

Ron Merolli Montpelier, Vermont

James Nolan Overland Park, Kansas

Linda Parker Albuquerque, New Mexico

William P. Prescott Cleveland, OH

Frank Reif, III Tampa, Florida

Karen Rotgin Uniondale, New York

Matt Ryan Montpelier, VT

Peter J. Shanley Wilmington, Delaware

James L. Starshak Honolulu, Hawaii

Bruce Temkin Nashville, Tennessee

Sandra Turner Oviedo, Florida

James Turpin Albuquerque, New Mexico

Peter Weinbaum Montpelier, Vermont

Christina Woskobojnik Cleveland, OH

Thomas Yearian Atlanta, Georgia

John W. Baker GA Emeritus

Patricia Brown NV Emeritus

Stanley H. Hackett GA Emeritus

Jack Linton PA Emeritus

Lawrence Mitchell CA Emeritus

Morton Harris GA Deceased

Alvin D. Lurie NY Deceased

Robert R. Midkiff HI Deceased


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