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Michelle A. Sullivan, CPA is Director in the firm's Accounting and Audit Department and is responsible for leading the firm's Employee Benefit Plan Audit Group. Her area of specialty includes the audits of defined contribution, defined benefit and health and welfare plans for both private and public companies. Ms. Sullivan is responsible for the technical review of the employee benefit plan audits in accordance with both the Department Of Labor (DOL) and Public Company Accounting Oversight Board (PCAOB). She is responsible for the overall planning, organization, supervision, and completion of over 75 pension plan audits the firm performs. Ms. Sullivan’s responsibilities include: overseeing compliance testing with the plan document, IRS and DOL regulations, and examination of the plan’s operations including recommendations for improvement. Ms. Sullivan has assisted clients in ERISA and IRS reviews and has consulted on employee benefit plan administration issues, including plan mergers, plan terminations, and corrective implementation for employee benefit plans. She has also assisted numerous entities in preparing and reviewing Forms 5500, 5330 and 990. During her professional career, she has also obtained experience in the construction, manufacturing, not-for-profit, retail and general service industries. Ms. Sullivan is also involved with the firm’s staff training programs and has conducted training in the employee benefits area. Ms. Sullivan is a member of the AICPA and the Buffalo Chapter of the New York State Society of Certified Public Accountants. Ms. Sullivan currently serves on the Board of Directors for the Arts Council of Buffalo and Erie County, Inc. She graduated from University of Buffalo with a Bachelor of Science in business administration. She joined Freed Maxick & Battaglia, CPAs, PC (formerly Freed Maxick Sachs & Murphy, P.C.), in 1995 after having worked for a local CPA firm. | 