8:30am- Fiduciary Responsibility and the New Retirement Plan Conflict of Interest Rule lead by John E. Rich, Jr. and Mary W. Rosen, J.D.
9:35am- DOL Enforcement and Correction Programs From the Regulator’s and Practitioner’s Perspective lead by John E. Rich, Jr. and Mary W. Rosen, J.D.
11:00am- Employee Benefit Plan Issues in Mergers and Acquisitions lead by John E. Rich, Jr.
1:00pm- ERISA Plan Audit Oversight lead by John C. Bletzer, CPA
a. Annual Internal Inspections
b. Peer Review
c. DOL - Firm Inspection and audits
d. PCAOB Inspection
2:15pm- Accounting, Audit and Other Updates lead by Jeff J. Polchlopek, CPA
3:30pm- Best Practices and Common Errors lead by Marcia D. Baker, CPA
a. Preparing Your Firm for EBP Audit Season
b. Engagement Planning
c. Audit work and high risk areas
d. Common errors
Mary Rosen, JD · Mr. John E. Rich Jr, Esq. · Mr. John C. Bletzer, CPA · Ms. Marcia D. Baker, CPA · Mr Jeff J. Polchlopek, CPA
Ms. Rosen is the Associate Regional Director of the Boston Regional Office of the United States Department of Labor, Employee Benefits Security Administration (EBSA). As Associate Regional Director, she assists the Regional Director in carrying out the enforcement program under the Employee Retirement Income Security Act of 1974 (ERISA), the Consolidated Omnibus Budget Reconciliation Act (COBRA) and the Health Insurance Portability and Accountability Act (HIPAA). In addition, Ms. Rosen serves as technical advisor to the Regional Director and directly oversees the office’s outreach activities. She also served as course director for EBSA’s investigative techniques course from 2001 through 2009.Ms. Rosen has been with the agency since 1987. From 1987 through 2001, she conducted civil and criminal investigations of employee benefit plans, plan sponsors and entities that provide services to employee benefit plans. In addition, Ms. Rosen served as an instructor for the agency’s training courses and as a mentor for new agency employees. She also participated in many outreach projects sponsored by the agency and by other professional groups. In 2001, over a 2-year period, Ms. Rosen served on a five-member team that provided assistance to Poland on its newly implemented voluntary retirement system. Prior to joining EBSA, she worked as a law clerk for the Solicitor’s Office for the U.S. Department of Labor. Ms. Rosen received her bachelor’s degree in psychology from Brandeis University and earned a J.D. from Suffolk Law School. She has been a member of the Massachusetts Bar since 1987.close
John advises clients regarding compliance with ERISA, the Internal Revenue Code, COBRA, HIPAA and other complex federal laws applicable to employee benefit plans. He frequently represents clients before the IRS and United States Department of Labor in audits and investigations and represents clients in litigation involving employee benefit plans. John provides advice to employers regarding all forms of executive compensation and health and welfare plans. John also advises executives concerning stock options, compensation issues and estate planning involving IRAs and retirement benefits. John received his J.D. from Boston University School of Law (1989) and his B.A. from Dartmouth College (1984).close
John C. Bletzer is the partner in charge of the Employee Benefit Assurance Practice and Quality Control for the firm. He is a licensed CPA in all six New England states, New York, New Jersey, Washington, DC, and several mid-Atlantic states. For more than a decade, he has concentrated his practice on the audits of employee benefit plans. John joined the firm in 1999 after several years in private industry, prior to which he was an audit manager at Coopers & Lybrand, LLP. His focus there was on higher education and middle-market businesses, both public and private, with a concentration in manufacturing, retail and high technology. John is a member of the AICPA and the New Hampshire Society of CPAs.close
Marcia D. Baker is a New Hampshire CPA with over 10 years of experience. She holds a Master of Science in Accounting from the University of New Hampshire and is a member of the AICPA and New Hampshire Society of CPA's. Marcia focuses her practice exclusively on employee benefit plan audits including the audits of employee stock ownership plans, medical plans and plans required to file with the SEC. Additionally, Marcia oversees the firm's staff development program looking to both internal and external resources to enhance the knowledge of our team. She is an avid skier and cyclist.close
Jeff J. Polchlopek joined the firm in 2000 with a primary focus on employee benefit plan audits. His practice has a particular emphasis in the areas of 11-K filings, defined benefit pension plans, multiple employer plans and employee stock ownership plan audits. Prior to joining the firm, Jeff spent four years in private industry. His focus while in the private sector was in the retirement industry, working at Scudder Kemper Investments. Jeff holds a CPA certificate in New Hampshire, Connecticut, Florida, Indiana, Maine, Rhode Island, and Vermont. He is a member of the AICPA and the New Hampshire and Massachusetts CPA societies. He is very active in local youth sports as a coach.close
New Hampshire Society of CPAs