The National Life Group is a dynamic family of financial service companies, unified in values and purpose but differentiated by specialty, structure and size. Affiliates and divisions within the National Life Group operate from locations throughout the United States and offer products and services to help a broad spectrum of individuals and businesses meet their financial goals.
The SBCA-NL Relationship
National Life’s commitment to small business in general and its small business customers in particular is demonstrated by National Life’s long-term support for SBCA. National Life not only contributes funds to SBCA as a corporate sponsor but also publishes SBCA’s quarterly ALERT. SBCA thanks National Life Group on behalf of its members.
AFLAC Incorporated is an international holding company. A Fortune 500 company, AFLAC insures more than 40 million people worldwide. It is the leading writer of supplemental insurance marketed at the worksite, offering policies to employees at more than 187,000 payroll accounts in the United States. AFLAC is the largest foreign insurer in Japan, insuring one out of four Japanese households. In January 2001, AFLAC was included in Fortune magazine’s list of “The 100 Best Companies to Work for in America” for the third consecutive year. In February 2001, Fortune magazine also named AFLAC as the fifth most admired company in the life and health insurance sector in its annual listing of “America’s Most Admired Companies.” Additionally, AFLAC is a component of the Standard & Poor’s 500 Index and has received an “A+ (Superior)” rating from A.M. Best.
The American Society of Pension Professionals & Actuaries was founded in 1966 to provide a forum for the exchange of ideas, an avenue to continuing education, and a body for coordinated representation of the private pension system before the government. Its 3,800 members provide services to over 30 percent of the qualified retirement plans in the United States. The purpose of the society is to educate pension actuaries, consultants, administrators and other benefits professionals, and to preserve and enhance the private pension system as part of the development of a cohesive and coherent national retirement income policy.
Currently, ASPPA is over 3,800 members strong. We have over 2,700 designated members and over 1000 affiliate members. ASPPA’s membership is diverse, but united by a common dedication to the private pension system. In fact, ASPPA is the only actuarial organization dedicated solely to the pension field.
In carrying out its mission, ASPPA:
- Provides educational training to individuals involved in employee benefits administration and consulting through courses and exams, leading up to professional designations (i.e., FSPA, MSPA, CPC, QPA, APM).
- Cosponsors, with the Society of Actuaries, a series of examinations leading to enrolled status for those who aspire to become enrolled actuaries.
- Sponsors courses, seminars, lectures, conferences, and other educational programs in the field of employee benefits.
- Promotes the continued development of educational material related to the employee benefits field.
- Encourages the continued pursuit of knowledge through a program of continuing education in subjects that are essential to the maintenance of professional competence in the field of employee benefits.
- Represents the interests of pension professionals on Capitol Hill and before the regulatory branches of the government.
Waldheger-Coyne was formed in 1992 by Ron Waldheger and Mike Coyne (who had practiced law together since 1979) with the goal of maintaining strong personal and professional relationships with clients, practicing law with passion and enthusiasm, and finding innovative ways of contributing to their clients’ success.
Waldheger-Coyne’s style is straightforward and personal. We appreciate the complexity of situations but attempt to find the simplest legal solution.
Always, our goal is to find an efficient way to accomplish our clients’ objectives.
Waldheger-Coyne offers a broad range of business and personal legal services. While many of the firm’s clients are involved in healthcare, we also represent a large number of owner-operated and family-owned businesses engaged in manufacturing, sales and personal services, as well as individuals who need assistance in planning, negotiations or dispute resolution.
Waldheger-Coyne’s primary contacts with the SBCA:
Ronald Waldheger, Esq.
Ron’s practice focuses on the business and contracting structures of private health care providers. He is General Counsel for numerous clinics and group practices, multi-site physician groups, physician-controlled alternative delivery systems, “Clinics Without Walls,” Ambulatory Surgery Centers, Independent Testing Centers, and Ancillary Service Centers. He is a nationally known speaker on structuring health care ventures, antitrust, fraud and abuse, the ‘Stark Laws’ and national health care reform. Ron has served as Chair of the annual Health Law Group Conference in Washington, D.C. for 15 years. He is the Chairman of the Small Business Council of America (SBCA) Task Force on Health Care Reform and has been the primary draftsman of its Position Papers. He has testified before Congress and is actively engaged in presenting the providers’ perspective on healthcare reform to many members of Congress.
Ron graduated Phi Beta Kappa with “highest distinction” with a Bachelor of Arts in Public Affairs from the George Washington University in Washington, D.C. He attended Georgetown University Law School (J.D., 1976) where he was also employed as a coordinator of their legal writing program.
Michael Coyne, Esq.
Mike’s practice focuses on business and tax planning for closely-held businesses and professional practices, and design and implementation of qualified retirement plans. He also spends a significant amount of time assisting professional practices in mergers and restructuring.
Mike is a graduate of Ohio Wesleyan University (1974) and Case Western Reserve University School of Law (1979), where he serves on the adjunct faculty of the school’s graduate tax program.
He is an advocate for small business, having served for the past several years on the Board of Directors of the Small Business Council of America, a tax lobbying organization. He has also frequently spoken on matters related to his areas of practice and is a member of the Cleveland, Ohio, and American Bar Associations.
Headquartered in the Philadelphia region, Lincoln Financial Group is a Fortune 500 company offering a diverse range of financial services and solutions. With a strong focus on four core business areas — life insurance, annuities, retirement plan services, and group protection — our business is built around supporting, preserving, and enhancing our customer’s lifestyles and providing better retirement outcomes. Led by over 8,000 employees, Lincoln Financial provides the tools and advice to help individuals take charge of their futures.
Lathrop & Gage L.C. offers the depth and strength of a large national law firm with the hands-on service, management style and aggressive client service of a smaller regional firm with approximately 300 attorneys in 11 offices nationwide. Office locations include Boulder, CO, Columbia, MO, Clayton, MO, Denver, CO, Jefferson City, MO, Kansas City, MO, New York, NY, Overland Park, K., Springfield, MO, St. Louis, MO and Washington, D.C. (affiliate office.)
We counsel clients on many issues, including general corporate governance, corporate planning and organization, complex transactions, banking, professional corporations, federal and state regulations and business litigation. At Lathrop & Gage, emerging businesses receive the same talent and specialized knowledge as Fortune 100 companies.
Additionally, Lathrop & Gage serves both small and large businesses with one of the largest and most experienced intellectual property practice groups with 50 IP attorneys who are backed by a litigation department of more than 180 attorneys. Our health care department is also one of the largest and most respected teams in the region and has extensive experience in providing advice and counseling to health care providers – large and small – regarding regulatory and reimbursement issues, litigation matters and complex transactions.
More than half of the firm’s attorneys have received Martindale Hubbell’s highest rating, dozens are listed in Chambers USA, Best Lawyers in America and are inducted into the prestigious American colleges of their practice areas. In 2006, Worth, a magazine that caters to families of substantial wealth, recognized two Lathrop & Gage attorneys as among the top 100 wealth strategies attorneys in the country. Also, Chambers USA ranked Lathrop & Gage’s corporate, intellectual property, litigation, real estate and labor and employment practices among the best in the Midwest, noting the firm is populated with “excellent legal advisers with a strong commitment to customer service.”
Founded in 1873, Lathrop & Gage is the oldest law firm west of the Mississippi River and still represents its first client, now known as BNSF Railway Company.
Lathrop & Gage’s primary contact with the SBCA:
Alson R. Martin, [B.A. Kansas University (highest distinction), J.D. (cum laude) and LL.M. (Taxation) New York University] is a Member of Lathrop & Gage, L.C. He is President and Director of the Small Business Council of America; member and former Chair of the American Bar Association Personal Service Organizations (1994-96); member of Closely-Held Business Committee, Health Law Committee, and Limited Liability Task Force; member of The National ESOP Association Administration Advisory Committee; Fellow, the American College of Tax Counsel & the American College of Employee Benefits Council; and Life Member, American Tax Policy Institute. He is author of the book Limited Liability Companies and Partnerships (2d ed. 2001; Supp 2006); and co‑author of the book Kansas Corporation Law & Practice (Including Tax Aspects) (3d ed. 1992), “Doing Business In Kansas,” part of the BNA Corporate Practice Series and Tax Management’s State Tax Library), and has written many articles for various publications. He is Technical Editor, The 401(k) Adviser (Aspen 1996-date).
He was a delegate, and tax chair for the State of Kansas, to the White House Conference on Small Business held in Washington, D.C. in 1995, and a delegate to the 2006 Saver’s Summit in Washington, D.C..
Mr. Martin has been a faculty member for the Annual National ALI-ABA Courses “Estate Planning for the Family Business Owner, “ “Sophisticated Estate Planning Techniques,” and the co-chair of The Annual Advanced Course of Study “Professional Service Organizations.”. He has also spoken on tax and business subjects to many businesses and professional organizations. Formerly an adjunct professor of law at both the University of Kansas and University of Missouri at K.C. Law Schools, Mr. Martin is listed in the book The Best Lawyers in America, Outstanding Lawyers of America, Chambers America’s Leading Lawyers for Business, Missouri & Kansas Super Lawyers, Who’s Who In American Law in American Law, The National Registry of Who’s Who; Madison’s Who’s Who Among Executives and Professionals (2006-2007 Honors Edition); and Guide to Leading U.S. Tax Lawyers.
Baker Hostetler is one of the nation’s top 100 law firms with more than 600 attorneys serving clients around the country and throughout the world. Established in 1916 by Newton D. Baker, U.S. Secretary of War during World War I, and former Mayor of Cleveland, the firm now has offices in ten U.S. cities across four time zones. Baker Hostetler is a multidisciplinary firm with 11 practice groups and 55 areas of practice strength. In 2006, Baker Hostetler celebrated its 90th anniversary. This milestone represents more than longevity. It signifies a time to salute the many important clients and friends who have grown with us—many whose organizations we have served for not simply years, but decades.
Baker Hostetler is Counsel to Market Leaders. Our clients include businesses and individuals that are leaders nationally, globally, regionally and locally. Many are in the top of their market segments in virtually every industry, and many are household names. Others are leaders of the future—companies with the aspiration and will to drive tomorrow’s high-growth industries.
For more information, contact Neil Carrey at email@example.com or 310-442-8835.
Baker & Hostetler’s main contact with the SBCA:
Neil Carrey, Esq.
Neil Carrey [B.S. in Economics from the Wharton School of the University of Pennsylvania and J.D. from Stanford Law School] is an Of Counsel member of the Tax Group of Baker & Hostetler, although he also specializes in ERISA and corporate matters. He is a Director of the Small Business Council of America and has taught the class on qualified retirement plans at the Paralegal School of the University of Southern California and lectured at the USC Dental School.
In addition to an active law practice, Mr. Carrey has devoted, and continues to devote, many hours to civic and charitable activities. He presently is a Recreation and Parks Commissioner for the City of Santa Monica, California, and is on the Board and is a past President of the Santa Monica Police Activities League; the President of several nonprofit organizations dealing with economically disadvantaged youth; a past President and on the Board of Padres Contra El Cancer and now serves in the position of President Emeritus, a Director or former Director of a number of nonprofit organizations, including , the Santa Monica Youth Athletic Foundation, the Santa Monica League of Women Voters; serves or has served on the Advisory Boards or acts as a volunteer consultant to a number of nonprofit organizations, including the Centennial Committee for the Santa Monica Pier, the Advisors Council for the Childrens Center for Cancer and Blood Diseases at Childrens Hospital Los Angeles, the California 33rd PTA District, the Santa Monica-Malibu Education Foundation, the Madison Theater of Santa Monica College and the University of Pennsylvania Women’s Sports Advisory Board. Mr. Carrey also Chairs the Parcel Tax Committee for the Santa Monica-Malibu Unified School District and over the years Chaired and served on many other advisory committees to the school district, including having been selected by the Superintendent to serve as one of four members of the select Financial Advisory Committee. In the past, Mr. Carrey also served as an officer of many additional nonprofit organizations, including serving for 8 years as the President of the University of Pennsylvania Alumni Organization of Southern California and the Santa Monica Little League and an officer of a Child Care Center. For 15 years, Mr. Carrey also coached a number of different youth athletic teams, including Little League, Bobby Sox Softball and American Youth Soccer teams. Mr. Carrey is also a Member of the Country Music Foundation and Academy of Country Music.
Mr. Carrey has received a number of honors and awards from the University of Pennsylvania, the Santa Monica-Malibu Unified School District PTA and the school district itself, the Humanitarian of the Year Award from the Venice/Santa Monica Chapter of the League of United Latin American Citizens, the Henry Gilchrist Professionalism Award, the Connie Murdoch Award from the Small Business Council of America and a Special Humanitarian Award from the Small Business Council of America. He was also selected as one of the 103 most influential people in the Santa Monica/Venice and surrounding areas.
Matthews Benefit Group, Inc. is an independent benefits and actuarial consulting and plan administration firm. The company provides design, consulting, compliance testing and plan administration services for a wide range of employers and types of qualified and nonqualified retirement plans. The company’s professionals also provide access to state-of-the-art recordkeeping systems for daily valuation of participant accounts.
MBG’s primary contacts with the SBCA:
Gregory E. Matthews
Mr. Matthews, CPA, is a graduate of the University of Tampa (mathematics) and completed his accounting studies at Strayer College and American University, Washington, D.C. He is a nationally recognized expert on the design and administration of pension, 401(k), cafeteria plans, payroll and flexible benefits. He is a member of the Florida and American Institutes of Certified Public Accountants and American Payroll Association and served as Executive Vice President of the Florida Institute of CPAs. Mr. Matthews is the creator, author and editor of the monthly benefit newsletter, 401(k) Advisor, from Panel Publishers. For seven years he wrote Flexible Benefits and the Pension Answer Book – Forms and Worksheets, also from Panel Publishers. Mr. Matthews currently authors the Payroll Answer Book, an authoritative resource for payroll processing and benefit taxation that is distributed by Aspen Law & Business.
Paley Rothman is one of the leading law firms in the DC/Maryland/Virginia area. Founded in 1972, the firm enjoys a diverse client base, including corporations, partnerships, banks, trade associations, non-profit organizations, family-owned businesses and individuals. The firm has expanded to over 35 attorneys at law.
We are proud of our Maryland heritage and our size: small enough to provide sustained personalized attention and large enough to meet sophisticated needs. Our lawyers are widely recognized in their fields on the national, regional and local level. We publish, speak, and teach about the constantly changing issues of today and tomorrow. Our involvement with federal, state and local officials on new laws and regulations gives extra depth to our expertise.
Our firm’s size allows us to provide personal attention to our clients, yet enables us to offer sophisticated legal advice in the following wide range of areas: Corporate & Securities; Creditors’ Rights & Bankruptcy; Employee Benefits; Employment Law; Estate Planning & Administration; Family Law; Financial Services; Government Relations; Health Care; Litigation; Real Estate; Retirement Plans; Taxation and Technology.
Our record of service and results for our clients is demonstrated best by the confidence shown by clients who return again and again for solutions to their many needs, and by the fact that new clients are frequently referred to us by existing clients, other professionals and our peers in the legal profession.
Paley Rothman’s primary contact with the SBCA:
Paula Calimafde, Esq.
Paula A. Calimafde is a Bethesda MD Lawyer & partner at Paley Rothman where she chairs the firm’s Retirement Plans Practice Area and the Employee Benefits Practice Area. Ms. Calimafde has nearly 30 years of experience advising companies and tax-exempt organizations on qualified and non-qualified retirement plans and employee benefits, including cafeteria plans. She is a nationally recognized leader in the field of creative retirement plan designs for businesses. She works closely with owners or management to prepare retirement plans which suit the particular needs of the business. Ms. Calimafde also concentrates on estate planning, particularly advising individuals with significant retirement plan assets. For nearly 30 years, she has been a legislative advocate for businesses in the Federal tax and employee benefits arena. Ms. Calimafde is the current Chair, past President and a member of the Board of Directors of the Small Business Council of America. She received her B.A. from Swarthmore College and her J.D. from Catholic University. She is admitted to practice in Maryland and in the District of Columbia.
Ms. Calimafde has lectured for national, regional and local associations, including the ABA, ALI-ABA and the IRS Employee Benefits Conference. She has testified on numerous occasions before the Senate Finance Committee and the House Ways and Means Committee and has been a panelist for Congressional Members and Staff for the Senate/House Ad Hoc Steering Committee on Retirement Income Security for Americans.
She is a member of the Board of Directors of the Small Business Legislative Council (1992-), Past Chair (1988-1990) and Vice Chair (1986-1988) of the Closely Held Committee of the ABA Tax Section, Charter Fellow of the American College of Employee Benefits Counsel, Advisory Board of the Journal of S Corporation Taxation from 1989-1994 and the Editorial Advisory Panel of Pension & Benefit Power, 2003-. In 1986, Ms. Calimafde was elected a delegate to the White House Conference on Small Business and was subsequently appointed as one of eleven National Commissioners. In 1995, Ms. Calimafde was appointed by the White House to serve as a Presidential Delegate at the 1995 White House Conference on Small Business.
As one of Georgia’s leading and oldest law firms, Hatcher, Stubbs, Land, Hollis & Rothschild, LLP, celebrating its 140th year, has a long legacy of leadership, professional excellence and community service. The Firm offers comprehensive, client-focused legal services in twelve legal and industry practice groups including litigation and alternative dispute resolution, estate planning, qualified plans, business and tax planning, labor and employment law, and real estate. Taking a team-oriented approach to addressing clients’ needs allows us to draw on each of our lawyer’s unique knowledge and expertise to find creative and practical solutions to complex legal problems in an efficient and cost-effective manner.
The lawyers at Hatcher Stubbs have extensive experience and capabilities in their areas of legal practice, and our lawyers are regularly recognized by their peers as leaders in their practice fields. The Firm is ranked “AV” by Martindale, and members of Hatcher Stubbs are listed in Atlanta Magazine’s Super Lawyers, Best Lawyers in America, and Who’s Who in American Law. A number of lawyers in the firm have been elected as Fellows in the American College of Tax Counsel, the American College of Employee Benefits Counsel, and the American College of Trust and Estate Counsel.
A hallmark of Hatcher Stubbs has been our responsiveness to clients, our relationships in the community and the professional involvement of our members. The lawyers of Hatcher Stubbs continue this tradition today through leadership positions in the American Bar Association, State Bar of Georgia, Columbus Bar Association and also participate in the leadership of a broad range of charitable, civic, professional and religious organizations.
Hatcher Stubbs has built its reputation for outstanding legal service through attention to detail and a deep commitment to our community over our 140-year history. This legacy continues to guide each member of our Firm today as we continue our service to clients throughout Georgia and East Alabama.
Since our founding, Hatcher Stubbs has provided superior legal services to a wide variety of clients, including individuals, closely held and family businesses, major corporations, hospitals, physician and other professional firms, financial institutions, tax-exempt organizations, and public sector boards and authorities. The Firm’s continuing professional success achieving its goal of providing superior legal services is evidenced by the caliber and loyalty of the Firm’s clients. The close and long-standing relationships we maintain with our clients is good testimony to the depth and diversity of the Firm’s expertise and its mission of professional excellence.
MORTON HARRIS, B.B.A. Emory University, Suma Cum Laude, J.D. Harvard Law School, editor of Harvard Law Yearbook, Partner of Hatcher Stubbs, where he concentrates his practice in the areas of business, tax, employee benefits, estate planning and estate administration.
He is a founder, a past president and is an active member of the Board of the Small Business Council of America (SBCA), is a former Chair of the American Bar Association Tax Section’s Personal Service Organizations, and is currently a member of the Tax Section’s Closely Held Business Committee. He was a delegate to the President’s White House Conference on Small Business in Washington, D.C. in 1995, is a member and past president of the Columbus Estate Planning Council, and is a Trustee of the Georgia Federal Tax Conference.
Mr. Harris is a Fellow in the American College of Tax Counsel (serving as Regent from 2006 through 2012); a Fellow in the American College of Trust and Estate Counsel (ACTEC), and a Fellow in the American College of Employee Benefits Counsel. He is listed in Who’s Who in America, Who’s Who in American Law, the Best Lawyers in America, Woodward/White (listed for over 25 years in specialties of Employee Benefits, Taxation and Trust and Estates). He is also listed in the 2013 edition of Georgia’s Best Lawyers and is named “Lawyer of the Year” in the category of Trusts and Estates.
Mr. Harris is a frequent speaker at national, state and local business and tax programs including ABA Tax Section, CLE Programs, ALI-ABA (American Law Institute/American Bar Association) Programs (including Chair of ALI-ABA Program, Professional Service Organizations); New York University Tax Institute, Southern Federal Tax Institute, Mid America Tax Institute, Tulane Tax Institute, William and Mary Tax Conference, AICPA Annual Update Program; various state tax institutes including the Virginia, Kentucky, Tennessee, Alabama and Mississippi Tax Institutes; and various local tax and estate planning council programs.
He has written a number of articles on tax and employee benefit topics including several articles published in the Journal of Taxation and the Practical Tax Lawyer.
Mr. Harris is active in his community. He was president of the Columbus Jaycees, president of the Institute for the Study of American Cultures, a Little League coach and Advisor to the “Teenage Grand Jury”. He currently serves on the Board of the Columbus State University Foundation, is a Trustee of the Columbus Lawyers Educational Foundation, and is a Trustee of the City of Columbus Georgia Employee Pension Plan. He also currently serves as President of the Columbus High School Alumni Association.
Mr. Harris is a frequent speaker to many local groups, including Columbus State University on various business, legal and other topics, at local churches, and to business and civic organizations. A few of his topics are “Retirement Planning – Can You Afford to Retire?”, “Can you Afford Your Retirement?”, “Operating and Passing on the Family Business”, “The Economic and Political Dangers of a Shrinking Middle Class” and “The Psychology of Prejudice”.
Danziger & Markhoff LLP is a business and tax-oriented law firm in White Plains, New York that has been representing clients in the New York metropolitan area for over fifty years.
The firm’s core areas of practice are pensions and employee benefits, ESOPs, trusts and estates and tax planning, corporate law, and healthcare and professional practices. The services that the firm provides are interrelated, thus enabling the attorneys to provide sophisticated and creative solutions that extend beyond the issue at hand.
The firm works closely with accountants and financial advisors using a team approach to identify clients’ goals and produce practical and comprehensive business solutions.
Danziger & Markhoff LLP has been included in the U.S. News – Best Lawyers 2013 list of “Best Law Firms” in the country, with a Metropolitan “Tier 1” ranking in the area of Trusts and Estates Law.
Harris Markhoff, Esq.
Harris Markhoff, a founder of the firm, has a broad business and tax practice which includes counseling individuals, professional corporations, closely held and family-owned businesses on a wide range of corporate, tax and estate planning issues. Harris has a close relationship with his clients, many of whom have worked with him for decades.
Harris is a graduate of Columbia College and Columbia Law School and is listed in Best Lawyers in America – Trusts and Estates and Corporate Categories, was named “Best Lawyer of the Year” 2013 in Trusts and Estates in White Plains, and has been listed in the Westchester Magazine list of top lawyers in the Trusts and Estates and Corporate categories.
He is a Past President of the White Plains Bar Association (1990), the Estate Planning Council of Westchester County, Inc. (1975-1976) and the Benjamin Cardozo Society – UJA Federation (1997-1999) and is a Past Chairman of the Sections on Taxation (1973-1974) and Trusts and Estates (1995-1996) for the Westchester County Bar Association, where he also served as a Director from 1989-1995. Harris was also a Director of the Estate Planning Council of New York City, Inc. (1989-1992) and a member of the Estate Planning Committee for the Trusts and Estate Section of the New York State Bar Association (1978-1979).
Harris is a member of the Board of Directors of the Westchester Holocaust Education Center as well as a member of the American Bar Association Sections on Taxation and Real Property, Probate and Trust Law.