Gary is also the developer of several retirement plan software programs that are used for designing and illustrating contributions under integrated and non-integrated plans benefitting self-employed individuals. He also provides retirement plan design and custom plan illustration and allocation services. Along with his father, he wrote and published Basic Accounting Simplified.
Carol V. Calhoun The opinions posted on this site are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of this site, including all articles, opinions, and other postings, are offered for informational purposes only and should not be construed as legal advice. Calhoun is the author of a chapter in the Answer Book, published by Aspen, and co-author of the legal analysis section of Tobacco Divestment and Fiduciary Responsibility, A Financial and Legal Analysis, published by the Investor Responsibility Research Center, as well as numerous articles on employee benefits law and insurance product taxation.
She is a frequent speaker on employee benefits issues and is a member of the National Association of Public Pension Attorneys and the National Council on Teacher Retirement. Further information on Ms. Cynthia L. Moore is an attorney who specializes in issues affecting state and local government retirement systems.
Moore has conducted many surveys on state laws affecting state and local government retirement systems, including those that serve teachers. The surveys cover fiduciary laws, governance, cost of living adjustments, pension portability, and benefit increases. She has made presentations on pension issues in 43 states and also in Europe to retirement administrators, legislators, governmental officials, active and retired employees, and labor officials.
Before becoming a lawyer, Ms. She covered such diverse issues for him as health, tax, Social Security, and agriculture. She served as Notes Editor of the Law Review. Brainard previously served as manager of budget and planning for the Arizona State Retirement System, and he provided fiscal research and analysis for the Texas and Arizona legislatures. Johnson School of Public Affairs.
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