Presentations

• "The View from Washington: Policymakers' Plans for Retirement and Health Arrangements Benefits"
  Philadelphia Conference, Philadelphia, PA
  December 8, 2005
  by Jason K. Bortz

• "Valuing and Reporting Deferred Compensation Benefits"
  ALI-ABA: Tax Exempt Charitable Organizations, Washington, DC
  December 1-2, 2005
  by Jason K. Bortz

• "Federal Savings Policy at a Crossroads"
  ICMA-RC, Washington, DC
  October 7 & 25, 2005
  by Jason K. Bortz

• "Issues Concerning Transferability: Will Participants be Significantly Restricted in Their Ability to Transfer Funds?"
  Complying with the IRS 403(b) Regulations
  Financial Research Associates
  Chicago - July 18, 2005
  New York City - September 19, 2005
  San Diego - November 14, 2005
  by Jason K. Bortz

• "Rules & Regs: Regulatory & Disclosure Developments"
  Retirement Savings Summit
  Financial Research Associates, Boston, MA
  July 25, 2005
  by Jason K. Bortz

• "403(b) and Other Deferred Compensation Developments"
  First Annual Tax Institute
  National Business Officers Association, Washington, DC
  April 22, 2005
  by Jason K. Bortz

• "Benefits Briefing on 401(k) and 403(b) Regulations"
  American Benefits Council, Washington, DC
  January 19, 2005
  by Jason K. Bortz

• "Washington Legislative Update"
  11th Annual Tax Credit Developers Conference, Miami, FL
  January 5-6, 2005
  by Richard S. Belas

• "Update on Pension Funding Reform"
  Financial Executive International
  December 12, 2004
  by Jason K. Bortz

• "Cross-Border and Imported Pensions"
  National Association of Manufacturers
  October 1, 2004
  by Jason K. Bortz

• "Federal Excise Tax Considerations for Owners and Operators of Business Aircraft"
  National Business Aviation Association Tax Forum, Chicago, IL
  May 17, 2004
  by Richard S. Belas

• "Washington Developments: The Outlook for 2004"
  National Association for Variable Annuities Marketing Conference, Phoenix, AZ
  February 15-18, 2004
  by Richard S. Belas

• "Washington Legislative Update: Issues that May Affect the Low-Income Housing Tax Credit"
  10th Annual Tax Credit Developers Conference, Miami, FL
  January 7, 2004
  by Richard S. Belas

• "Washington Legislative Update: The Affordable Housing Perspective"
  Annual Affordable Housing Conference, Las Vegas, NV
  December 5, 2003
  by Richard S. Belas

  "Carriage of Elected Officials: The Federal Election Law and Ethics Rules Applicable to Flights on Business Aircraft"
  "Tax Depreciation for Aircraft Owners and Operators"
  National Business Aviation Association Annual Tax Conference, Orlando, FL
  October 5-6, 2003
  by Richard S. Belas

• "Insurance: Opportunities & Pitfalls — An Overview of the Tax Aspects of Captive Insurance Arrangements"
  The Philadelphia Tax Conference, Philadelphia, PA
  October 18, 2002
  by Richard S. Belas

• "Understanding Today's Legal Environment"
  The Vanguard Group, Vision 2002 Client Conference, New York, NY
  October 7, 2002
  by James M. Delaplane, Jr.

• "Developments Regarding Pension Plans"
  2002 Compliance Update & 1099 Convey Taxport Client Server Training Conference, Orlando, Florida
  October 2, 2002
  by Barbara N. Seymon-Hirsch
  by Bryan W. Keene

• "401(k) Plans — Saving for Retirement or Just a Rainy Day?"
  Southern Employee Benefits Conference, 33rd Annual Educational Conference, Palm Beach, FL
  September 19, 2002
  by James M. Delaplane, Jr.

• "Impact of Passive Activity Loss Limitations on Business Aviation Operations"
  National Business Aviation Association Annual Tax Conference, Orlando, FL
  September 8-9, 2002
  by Richard S. Belas

• "Federal Limitations on the Carriage of Elected Officials on Business Aircraft"
  National Business Aviation Association Annual Tax Conference, Orlando, FL
  September 8-9, 2002
  by Richard S. Belas

• "Current Legislative and Regulatory Tax Issues of Interest to Business Aviation"
  National Business Aviation Association Tax Forum, White Plains, NY
  July 19, 2002
  by Richard S. Belas

• "Retirement Legislation and the Next Generation of Pension Reform"
  T. Rowe Price Client Forum 2002, Baltimore, MD
  July 2, 2002
  by James M. Delaplane, Jr.

• "Federal Aviation Excise Taxes"
  National Business Aviation Association Tax Forum, Chicago, IL
  May 16, 2002
  by Richard S. Belas

• "Key Issues and Action for 2002"
  American Academy of Actuaries Washington Forum, "New Challenges for the New Millennium", Washington, DC
  May 16, 2002
  by James M. Delaplane, Jr.

• "Moderator, Panel of Congressional and Treasury Dept. Officials — Current Legislative and Regulatory Issues"
  Committee on Insurance Companies of the American Bar Association Section on Taxation, Washington, DC
  May 10, 2002
  by Richard S. Belas

• "Retirement Policy Update: Pension Reform in the Era of Enron"
  Certified Financial Planner Board of Standards, Board of Governors/Consumer Advisory Council Meeting, Washington, DC
  May 9, 2002
  by James M. Delaplane, Jr.

• "Employee Stock Plans: Implications of The Enron Failure on Company Stock and Other Investment Programs"
  16th Annual Symposium on Stable Value Investing, Institute for International Research, New Orleans, LA
  April 29, 2002
  by James M. Delaplane, Jr.

• "Company Stock and Retirement Saving"
  Conference on Household Portfolio Choice and Financial Decision-Making, Rodney L. White Center for Financial Research, Wharton School, University of Pennsylvania, Philadelphia, PA
  March 22, 2002
  by James M. Delaplane, Jr.

• "Actuarial Profession's Input Into New Regulations and Legislation"
  27th Enrolled Actuaries Meeting, Washington, DC
  March 13, 2002
  by James M. Delaplane, Jr.

• "Employee Rights to Retirement Benefits: Crossfire"
  27th Enrolled Actuaries Meeting, Washington, DC
  March 11, 2002
  by James M. Delaplane, Jr.

• "Implementation of the EGTRRA Pension Reforms and Prospects for the Next Generation of Retirement Legislation"
  Louisville Employee Benefits Council, Annual Fall Series, Louisville, KY
  November 13, 2001
  by James M. Delaplane, Jr.

• "The Impact of the Bush Administration on Retirement Plans"
  Pensions & Investments 2001 Defined Contribution/401(k) Plan Sponsor Conference, Monterey, CA
  October 16, 2001
  by James M. Delaplane, Jr.

• "Retirement Policy: Current Legislation and Regulation"
  Annual Legislative Update, International Society of Certified Employee Benefits Specialists, The Capital Chapter, Washington, DC
  September 26, 2001
  by James M. Delaplane, Jr.

• "Function and Role of the American Benefits Council, an American Employee Benefits Policy Organization"
  Conference on Third Pillar of the Polish Pension System — "The End or the Beginning of Reform?", Jachranka, Poland
  August 16, 2001
  by James M. Delaplane, Jr.

• "Retirement Policy Status Update: Implementation of Enacted Reforms and Prospects for New Ones"
  T. Rowe Price Retirement Plan Services, National Plans Council Meeting, Baltimore, MD
  July 24, 2001
  by James M. Delaplane, Jr.

  "Congress and Retirement Income: A View from Capitol Hill"
  2001 Retirement Income Conference, National Association for Variable Annuities, Washington, DC
  June 4, 2001
  by James M. Delaplane, Jr.

• "Impact of New Legislation on Defined Contribution Plans"
  Institutional Investor Defined Contribution Forum, Palm Beach, FL
  May 11, 2001
  by James M. Delaplane, Jr.

  "Federal Regulation: The Experience of the Employee Benefits Community"
  American Academy of Actuaries, Washington Forum: The Impact of the Financial Services Revolution, Washington, DC
  May 2, 2001
  by James M. Delaplane, Jr.

• "Retirement Policy Under the Bush Administration and a Closely Divided Congress"
  Barclays Global Investors Client Conference, New York, NY
  March 22, 2001
  by James M. Delaplane, Jr.

  "A Case Study in Legislative Process: H.R. 1102, the Comprehensive Retirement Security and Pension Reform Act of 1999"
  26th Annual Enrolled Actuaries Meeting, Washington, DC
  March 21, 2001
  by James M. Delaplane, Jr.

• "Defined Contribution Plan Legislation and Regulation Update: Likely Impact of the Bush Administration and a Closely Divided Congress"
  10th Annual Pensions & Investments Defined Contribution/401(k) Conference, Palm Harbor, FL
  March 14, 2001
  by James M. Delaplane, Jr.