Meet the Staff
Consulting Actuaries Incorporated (CAI) is an organization of
professionally accredited actuaries and consultants. Our independent
consultants provide professional expertise in Actuarial Services,
Employee Benefit Plan Consulting and Professional Administration. We
provide the guidelines essential for the design, adoption, and
administration of employee benefit programs tailored to suit the
specific requirements of our clients. Several members of the CAI staff
have been designated as Enrolled Actuary by the Joint Board for the
Enrollment of Actuaries, or as Enrolled Retirement Plan Agents by IRS.
As such, their certification may be used to fulfill the reporting
requirements of the United States Department of Labor and the
Department of the Treasury.
CAI's greatest strength is the length and breadth of experience of
its Principals and Senior Staff. All of our consultants have extensive
experience in the pension field and each is knowledgeable in all
aspects of retirement plan design and administration. In addition,
over the years each has developed areas of special expertise in which
they have become an important resource for all members of our firm. A
brief biography of each follows.
The Principals
DERRICK ANDRIOLA: Mr. Andriola is
a Principal of Consulting Actuaries Incorporated. Upon joining CAI in
2005, Mr. Andriola had worked in the pension departments for
Prudential and Union Central Life Insurance Companies and with smaller
pension firms. With over 25 years of experience, Mr. Andriola is well
versed in insured and uninsured Defined Contribution pension plans. He
obtained his Bachelor of Science degree from Kean University.
ANTONIO BACCHETTA: Mr. Bacchetta
is President of Consulting Actuaries Incorporated. He began his career
in the retirement plan field in 1980 and has been with CAI since 1982.
His wide range of expertise includes defined benefit plan
administration, life and health insurance, and all aspects of 401(k)
plan design and recordkeeping. Mr. Bacchetta graduated from William
Paterson College with a BA in Business Administration.
LESLEY MARSILIO: Mrs. Marsilio is
the Executive Vice President and Chief Financial Officer of Consulting
Actuaries Incorporated. She has over 20 years of experience in the
business field with a concentration in Finance and Human Resources.
Prior to joining CAI in 1994, Mrs. Marsilio worked in Banking and also
ran her own home-based business. Mrs. Marsilio is a graduate of
Douglass College at Rutgers University where she received a Bachelor
of Arts Degree in Psychology.
SUE SMALLMAN: Ms. Smallman is a
Principal of Consulting Actuaries Incorporated. She joined CAI in 1998
and specializes in the administration of retirement programs that
combine cash balance plans and profit sharing plans. Ms. Smallman
obtained a Bachelor of Arts Degree in Mathematics at Trenton State
College, now The College Of New Jersey.
SHERRY SNOW: Ms. Snow is a
Principal of Consulting Actuaries Incorporated. She began her pension
plan career in 1986 with CAI. She has a wide range of experience in
both designing and administering defined benefit and defined
contribution plans. She is an expert in nondiscrimination testing of
all types of qualified retirement programs. She also has significant
experience in dealing with IRS audits. Ms. Snow graduated from the
State University of New York at Oneonta with a Bachelor of Arts Degree
in Mathematics and Physics.
AMY SZURLY, QPA, QKA: Ms. Szurly is a
Principal of Consulting Actuaries Incorporated. She began her career
in pension plans in 1990, and joined CAI in 2006. With over 20 years
of professional experience, Ms. Szurly has a background in plan design
and administration of both defined contribution and defined benefit
plans, ranging in size from one participant to over two thousand
participants. Ms. Szurly also has expertise in plan audits and
terminations. She received her Bachelor of Arts degree in Mathematics
from the State University of New York at New Paltz, and is a member of
the American Society of Pension Professionals & Actuaries (ASPPA).
HOWARD M. PHILLIPS, F.S.A., F.C.A.,
M.A.A.A., M.S.P.A., E.A.: Mr. Phillips is a founder and a past
president of Consulting Actuaries Incorporated. He is a past-President
and past-Director of the American Society of Pension Professionals &
Actuaries, past-Director of The American Academy of Actuaries, and
Vice-Chair of the Actuarial Board for Counseling and Discipline. He is
an actuary and consultant in the design, implementation, and annual
actuarial administration of tax-qualified employee benefit programs.
Mr. Phillips is a 1961 graduate from Rutgers University, with BS in
Mathematics. He attained a Fellowship in the Society of Actuaries in
1967; Membership in the American Academy of Actuaries in 1967; and was
Enrolled in 1976. His numerous articles have been published in many
magazines and newspapers.
DAVID M. TEITELBAUM, M.S.P.A., E.A.:
Mr. Teitelbaum is the Chief Actuary of Consulting Actuaries
Incorporated, a member of the American Society of Pension
Professionals & Actuaries (ASPPA), and an Enrolled Actuary. He has
been with CAI since 1977 and was its Chief Executive Officer from 1991
through 2009. Mr. Teitelbaum is the principal author of "Administering
the Plain Vanilla Profit-Sharing Plan (A Guide For Non-Actuaries)." He
is an expert in the design and IRS approval process for customized
individually designed qualified retirement plans, including new
comparability, employee stock ownership, and cash balance plans. Mr.
Teitelbaum has also developed a Continuing Education program for CPAs
to keep them up to date on changes in the many pension related aspects
of the law and the impact of those changes on the accountants’ tax
planning work for their clients. Mr. Teitelbaum is the long-time
Treasurer and former President of a non-profit private day school. He
is a graduate of Clark University in Worcester, Massachusetts.
Senior Staff
LORI ALUOTTO: Ms. Aluotto has over
20 years’ experience in the pension field and has been with CAI since
1988. She specializes in the implementation and administration of
small to medium defined benefit plans and combined cash balance/profit
sharing plans. Ms. Aluotto is a graduate of Rider University with a
Bachelor of Science in Actuarial Science and Computer Science.
BRIAN BACK: Mr. Back has been with
CAI since 1994. He specializes in defined contribution plans, and in
particular 401(k)/profit sharing plans. Mr. Back is a graduate of
Stockton State College with a Bachelor of Arts in Finance.
BONNIE CALDWELL: Ms. Caldwell has
over 30 years in the pension field and joined CAI in 2007. She
specializes in defined contribution plans administration and record
keeping for profit sharing/401(k) plans. Ms. Caldwell obtained a
Bachelor of Science degree in Mathematics from Parsons College.
CHRISTINE DEGRAAFF: Ms. DeGraaff
has over 20 years’ experience in the pension field and has been with
CAI since 1985. At CAI she has specialized in administering defined
contribution plans in the past, and currently specializes in plan
documentation. Prior to working at CAI she was a math teacher on the
secondary level. Ms. DeGraaff obtained a Bachelor of Arts degree in
Mathematics Education from Montclair State College.
PATRICIA GAROFANO, QKA: Ms.
Garofano has been with CAI since 1997. At CAI she specializes in the
administration of defined contribution plans and daily valuation
401(k) plans. Ms. Garofano has earned the designation of Qualified
401(k) Administrator with the American Society of Pension
Professionals & Actuaries (ASPPA). She received a Bachelor of Science
Degree in Mathematics with a Minor in Computer Science from Montclair
State University.
SUSAN GRAY: Ms. Gray has been with
CAI since 1987 and is a Senior Consultant specializing in small to
medium profit sharing and 401(k) plans.
GABRIELLE GUBERNAT: Ms. Gubernat began her career at CAI in 1988
and has over 20 years of experience in the pension field. Her areas of
expertise include defined benefit and defined contribution plan
administration, plan design, IRS submissions, plan terminations and
audits. Ms. Gubernat graduated from Montclair State University where
she received a Bachelor of Science Degree in both Mathematics and
Computer Science.
ROBERT J. MONDELLI, ERPA: Mr.
Mondelli is Vice President of Technical Compliance and an Enrolled
Retirement Plan Agent. In that capacity he drafts plan documents,
amendments, and Summary Plan Descriptions; makes plan submissions to
the Internal Revenue Service and Department of Labor and negotiates
their approval; and acts as a technical consultant for CAI’s actuarial
staff. He is a graduate of Wagner College and is a recipient of a law
degree from New York Law School.
PEGGY OLIVI: Ms. Olivi has been
with CAI since 1979. At CAI she has specialized in the design and
administration of retirement plans for sole proprietors, partnerships,
and small corporations. She obtained a Bachelor of Arts Degree in
Mathematics at New Jersey City University.
CLIFFORD B. PARKINSON: Mr.
Parkinson has been with CAI for over 20 years. His experience is
primarily in the administration of defined benefit and defined
contribution plans of all sizes. Mr. Parkinson also has the detailed
understanding of financial statement information required by FASB
Statements 87, 132 and 158. Mr. Parkinson is a graduate of Rutgers
University, where he received a Bachelor of Arts Degree in Economics
and Business Administration.
MEREDITH ROESCH, CEBS: Ms. Roesch
has worked in the pension field since 1978 and spent all but one year
of her career with CAI. After six years as a paralegal, Ms. Roesch
transferred to the Actuarial Department where she has spent the
balance of her time with CAI administering small to medium defined
benefit plans and small to large money purchase and profit sharing
plans. Ms. Roesch is a graduate of Fairleigh Dickinson University and
has earned the designation of Certified Employee Benefit Specialist in
a program jointly sponsored by the International Society of Employee
Benefit Specialists and the Wharton School of Business.
SUZANNE SCHADEL: Ms. Schadel has
been with CAI over 25 years. Her experience is mainly with medium to
large defined benefit plans, including collectively bargained plans.
Ms. Schadel received a Bachelor of Arts in Mathematics from Gettysburg
College.
WILLIAM SCHADEL, E.A.: Mr. Schadel
has over 30 years of experience in the pension field and is a Member
of the American Academy of Actuaries and the American Society of
Pension Professionals & Actuaries (ASPPA). He has worked for CAI since
1988. His background in administering defined benefit plans ranges
from one-person "specialty" plans to very large plans maintained by
Fortune 500 companies. Mr. Schadel is a graduate of Gettysburg College
and became an Enrolled Actuary in 1982.
JANET SCHWARTZ, ERPA: Ms. Schwartz
has over 30 years’ experience in the pension field and has been with
CAI since 1979. She has experience in the Technical Department
drafting plan amendments and working on IRS and PBGC submissions and
in the Actuarial Department administering small defined benefit and
profit sharing plans. For the past several years, Ms. Schwartz has
specialized in the area of plan terminations. Ms. Schwartz is a
graduate of Rutgers University.
KATE SENTNER: Ms. Sentner
graduated from NJIT with a BS In Mathematical Science specializing in
Mathematics of Finance and Actuarial Science. She came directly to CAI
and rapidly went from helping with reports and testing for defined
contribution plans to Retirement Plan Specialist and then to Senior
Consultant concentrating on small insured defined benefit plans and
combination plans.
WALTER WHITE: Mr. White has worked
in the employee benefits field for over 30 years and has been with CAI
since 1979. His main area of expertise is the administration and
record keeping for medium to large profit sharing and money purchase
plans. His management experience extends beyond pensions to directing
junior sports leagues in his hometown.
JAMES WILLIAMS: Mr. Williams has
been a pension consultant since 1979 and has spent all but five years
of his career with CAI. His background is in the administration of
medium to large defined benefit plans and in complying with the
disclosure requirements of FASB Statements 87 and 88. Mr. Williams
received his BA in Business Administration from the University of
Notre Dame. |
