Stephen H. Rosen is an independent consulting actuary specializing in the design and implementation of qualified retirement plans. A graduate of Rutgers University, Stevecontinued his education at the Wharton School and the University of Iowa. He is an Enrolled Actuary, Fellow of the Conference of Consulting Actuaries and Certified Pension Consultant, is a Board Member of the American Academy of Actuaries and currently serves as the Immediate Past President of the American Society of Pension Professionals & Actuaries (ASPPA). He also is the Founder and Past President of the ASPPA Benefits Council of the Delaware Valley and continues to serve as one of its Board Members.Steve has lectured at numerous actuarial conferences, including the Enrolled Actuaries Meeting and has also been a frequent speaker for tax, insurance and accounting associations. He co-authored books on the Tax Reform Act of 1984, an Accountant s Guide to Employee Benefit Plans and published articles in Taxation for Accountants and the Pennsylvania CPA Journal. Steve served on the faculty at the Institute of Employee Benefits in Philadelphia. His more than 30 years of experience in the profession is the basis for his being called upon to offer court testimony as an expert in developing valuations of employee benefits. Steve founded Stephen H. Rosen & Associates in 1982 and the Firm now provides on-going administrative services to more than 600 qualified retirement plans.