2025 Employee Benefit Plans Virtual Conference

Ian Howe

Ian Howe, CPA is a Manager with Johnson Lambert LLP, a multi-office, niche-focused firm that provides audit, tax, and advisory services to employee benefit plans, insurance entities, and nonprofit organizations. With 5 years of experience, Ian actively participates in client engagements, including planning, executing, directing, and completing audits and managing budget for audit engagements. He is a member of the AICPA and the Greater Washington Society of CPAs. He is a graduate from College of William and Mary, where he received his Bachelor’s of science degree in mathematics and his Master’s degree in accounting.

Angela Juvelis

Angela Juvelis is a Senior Audit Manager with Buchbinder Tunick & Company LLP, a full service accounting firm specializing in providing audit, tax and advisory services to employee benefit plans and labor unions. With over 20 years of experience in public accounting, Angela’s practice areas include performing and supervising audits of pension, health and welfare, and 401(k) plans, as well as audits of charitable and other nonprofit organizations. Her expertise includes the disclosure and reporting requirements mandated by the DOL, IRS and ERISA. Angela received her Bachelor of Science degree from the University of Maryland, College Park, MD. Angela is on the Board of Governors of the Greater Washington Society of CPAs, is a member of the American Institute of Certified Public Accountants and is currently the Vice President of Finance for the Greater Bethesda Chamber of Commerce.

Christy Fillingame

Christy Fillingame has 30 years of experience with qualified retirement plans both with RSM and a national third-party administration firm. During this time, she has audited, designed, administered and provided compliance services for plans sponsored by employers varying in size from 1 to 200,000 employees. She assists clients with contribution funding issues, government filings, correction procedures for plan operational failures and plan termination processes.

Christy regularly consults with internal firm tax and audit personnel, as well as clients, on tax technical issues related to qualified plans, with a current focus on employee stock ownership plans. She also develops and publishes guidance and educational materials to support RSM professionals.

Nancy Manary

Nancy has more than 25 years of experience in tax and employee benefit matters. In her current role, Nancy serves as RSM’s Form 5500 practice leader and works with clients throughout RSM with respect to federal tax and Employee Retirement Income Security Act of 1974 (ERISA) compliance and planning related to employee benefit plans, and assists the firm’s employee benefit plan audit practice with tax issues that may arise in the course of a plan audit, including: • Review of qualified retirement plan documents and plan operations for compliance with IRS and Department of Labor (DOL) rules in form and operation, including 401(k), 403(b) employee stock ownership plans (ESOPs) and other qualified retirement plans • Guidance and correction of plan failures under IRS and DOL regulations and correction programs, including the IRS’ Employee Plans Correction Resolution System (EPCRS) and the DOL’s Voluntary Fiduciary Correction Program (VFCP) and Delinquent Filer Voluntary Compliance Program (DFVCP). • Form 5500 compliance, including delinquent filings • Form 5330 excise tax filings related to employee benefit plans • Individual retirement accounts (IRA) and IRA-funded plans • Qualified retirement plan distributions • IRS and DOL qualified retirement plan audit representation

Professional Affiliations and Credentials • Certified public accountant, Iowa and Minnesota • American Institute of Certified Public Accountants and Iowa Society of Certified Public Accountants • Qualified Plan Administrator, American Society of Pension Professionals and Actuaries

Education • Bachelor of Arts, accounting, University of Northern Iowa

David Barrer

David Barrer is a career advocate and supporter of the private pension and retirement system. As the National Director of TPA Markets, David serves as an expert resource for the organization in expanding Pentegra’s TPA footprint and in working with our advisors and partners nationwide to market Pentegra’s fiduciary, consulting and TPA solutions.

David joined the financial services industry in 1984 with American United Life. It was there that he helped a client install a 401(k) plan for the first time in 1985. A Financial Advisor, he went on to found Allegiant TPA Services, Inc. in 1995 to provide retirement plan design, consulting, and administration. Allegiant merged with Advanced Pension Solutions (APS) in May, 2000 and as Vice President at APS, David played a key role in the growth of the APS organization. Since Pentegra’s acquisition of APS, he has been an integral part of Pentegra’s business development efforts. Today, his extensive knowledge of the retirement plan marketplace has made him a sought-after speaker on retirement benefit topics.

David holds Qualified Pension Administrator (QPA), Qualified 401(k) Administrator (QKA), and Tax-Exempt and Governmental Plan Consultant (TGPC) designations from ASPPA as well as FINRA Series 7 & 63 licenses.

Ken Jackson

Ken manages the sales and marketing efforts for Pentegra in the West. Since joining Pentegra, Ken has been instrumental in expanding new business development efforts.

With more than 20 years of experience in financial and retirement plan services, Ken is an accomplished industry professional. He has an outstanding record of accomplishment of professional success and the strong strategic and tactical skills needed to build solid client relationships.

Before joining Pentegra, he served as an Agent at Euler Hermes ACI, where he managed the business development efforts with Trade Credit Insurance to banks in the central and western regions of the country, and was named a Member of the Euler Hermes ACI Platinum Club. Prior to that, he was a Business Development Manager at Private Business Incorporated, where he was consistently ranked among the top representatives by helping banks attain their goals.

Ken studied business management practices at the University of Southern Queensland Gatton in Australia and Ecole Des Roches Bluche in Switzerland. His professional licenses include FINRA Series 6 & 63.

Susan Hicks

Sue is the Associate Director, EBP Audit & Accounting, with the Association of International Certified Professional Accountants. In her role, Sue serves as the primary subject matter expert on employee benefit plan audit and accounting for the Association. She directs the activities of the Employee Benefit Plan Audit Quality Center (EBPAQC) and the Employee Benefit Plans Expert Panel while serving as our primary point of contact for DOL and standard setters on EBP matters. She also partners with the Vice President, Audit & Accounting Quality, to develop and execute strategies to serve AICPA members in the employee benefit plans space. In addition, Sue works closely with AICPA Peer Review and Professional Ethics and other Association teams on EBP related issues and serves on the annual AICPA Employee Benefit Plans Conference Committee.

Prior to joining the AICPA, Sue served as Controller at the Westfield’s Conference Center, and before that was an Audit Manager with Touche Ross & Co.

Sherrie Boutwell

Sherrie Boutwell is a Parner with Boutwell Fay, LLP. Even in undergraduate school, Sherrie was drawn to numbers, analysis and solving vexing issues. And in law school, she had her first introduction to the evolving area of employee benefits. To Sherrie, it’s about collaboratively working with clients to find the best solutions to their employee benefit challenges. For over thirty years, Sherrie has focused her entire law practice and ongoing education on finding solutions in this ever-changing and complex area of today’s employee benefit challenges. She enjoys unraveling the mysteries of ERISA with her clients with a clear focus on truly understanding each client’s issues while carefully and clearly defining the best options for each situation. With an emphasis on retirement and deferred compensation plans, Sherrie advises and counsels a broad range of clients including employers, employees, plan fiduciaries, financial institutions, government agencies and trade associations, on a wide array of employee benefits matters. Sherrie has extensive experience and is a highly sought-after speaker, writer, and advisor on employee benefits topics. Sherrie takes pride in bringing a practical and down to earth approach to resolving complex benefits issues involving qualified plans, non-qualified plans and health and welfare plans.

Omid Mohebbi

Omid Mohebbi, CPA ,is a Manager with GRF CPAs & Advisors. He joined the firm in 2011 and specializes in audits of nonprofit organizations and employee benefit plans. He has been very active with the firm’s DEI activities and is a current member of GRF’s DEI Culture and Communications Committee. Mr. Mohebbi is a frequent speaker at industry conferences on nonprofit accounting, employee benefit plans, and the latest accounting standards. He is a current member of the GWSCPA Board of Governors and Chair of the GWSCPA Nonprofit Section.

Austin Krug

Austin Krug, CPA is an audit manager with SC&H Group. He joined the firm in 2019 and specializes in performing audits, reviews, and compilations for government contractors and employee benefit plans. He graduated summa cum laude from The American University with degrees in accounting and economics and is a 2019 Elijah Watt Sells accounting award recipient.

Jim Keenehan

Jim Keenehan is a retirement plan consultant with over fifteen years of experience in the retirement and financial planning industry. He believes in helping all working Americans reach a point in their lives where, financially, work is optional. What many call “retirement” can and should be an exciting part of our lives. Jim hopes to make that a possibility for every single employee he meets. For most of us, there is a lot that will happen between now and retirement. The path to financial success does not begin with a deferral rate and investment election, and too often, people skip the critical steps necessary for a strong financial foundation. Without that, a 401(k) account is just one hardship or loan away from trouble.

This is where HUB International comes into play. Jim and his team ensure employees are on solid financial ground and protected if and when life gets in the way. For better or for worse, our financial standing impacts our enjoyment of life. Jim is honored to be in a position to help people make smart financial decisions that just might make their day a little bit better.

Jim holds the FINRA series 7 and 63 securities registrations as a Registered Representative with Global Retirement Partners, LLC. He also holds the Accredited Investment Fiduciary® (AIF®) professional designation, awarded by the Center for Fiduciary Studies, which is associated with the University of Pittsburgh, and he is a Certified Plan Fiduciary Advisor (CPFA). He received a Bachelor of Business Administration in Management and Entrepreneurship from the Mendoza College of Business at the University of Notre Dame.

Sean Perry

Sean Perry, CPA, is a Senior Manager of East Coast Single Employer Benefit Plan Audit Services at Weaver. Based in Little Falls, New Jersey, Sean is an employee benefit plan services team leader (audits employee benefit plans year round) with more than 15 years of experience auditing retirements plans sponsored by publicly traded companies (including those that sponsor multiple plans) and privately owned entities. Sean works closely with the leadership team and is involved in the overall performance of the fieldwork, closely monitoring the day-to-day performance of the engagements and other team members. Sean is a member if the NJ Society of CPAs, NY State Society of CPAs, and the AICPA.