Richard Perlin Biography

Education

• Northwestern University, Evanston, Illinois, BA, Mathematics 1978
• DePaul University College of Law, Chicago, Illinois, JD 1981
• University of Illinois College of Law, Champaign, Illinois, visiting student, 1980

Professional Employment

• E.R.I.S.A., Inc., Principal 1983-current.
• Retirement plan design and administration
• Consult on retirement plan tax and labor issues
• Consult on IRS and DOL audits
• Consult on remediation of prior non-compliance, including negotiation of settlements
• Offer expert witness testimony

Professional Designations

• Member of Illinois Bar, 1981-current
• Qualified Pension Administrator, American Society of Pension Professionals and Actuaries (QPA), 2001
• Qualified 401(k) Administrator, American Society of Pension Professionals and Actuaries (QKA), 2001
• Certified Pension Consultant, American Society of Pension Professionals and Actuaries (CPC), 2003
• Qualified Plan Financial Consultant, American Society of Pension Professionals and Actuaries (QPFC), 2012
• Member of Documents Sub-Committee of American Society of Pension Professionals and Actuaries Government Affairs Committee
• Completion of FINRA series 7, 63, and 66 exams

Writing and Speaking

• Author, 4 generations of originally drafted qualified retirement plans published in CCH Pension Guide since 1986. Most recent version 2008.
• Speaker and Presenter at the following Great Lakes Benefit Conferences (formerly Mid-States Benefits Conference) jointly sponsored by the IRS and ASPPA (American Society of Pension Professionals and Actuaries):
  • April 1997 — SIMPLE's
  • April 1998 — 401(k) Plan Design
  • May 2004 — Advanced 401(k) Testing Workshop
  • May 2005 — Real 412(i) Plans
  • May 2007 — 401(k) Plan Design Overview
  • April 2008 — 401(k) Plan Design After PPA 2006
  • April 2009 — 401(k) Plan Design: A Comprehensive View
  • April 2009 — The Business of Being a TPA
  • June 2011 — Advanced 401(k) Plan Design
• Speaker, Manulife (currently John Hancock) Conference, Cleveland, Ohio, “If It Sounds Too Good To Be True- Tax Changes Under the New Pension Law” June 2001
• Speaker and Presenter, National Summer Academy, jointly sponsored by IRS/ASPPA, San Diego, California, “Designing and Administering DC Plans After EGTRRA” July 2002
• Author, “Keep Your 412(i) Open,” comprehensive treatment of Section 412(i) defined benefit plans, Journal of Pension Benefits, Fall 2004
• Panelist, Northwestern Mutual Life Central Regional Conference, “412(i) Pension Plans,” January 2005
• Author, “Nuts and Bolts of Roth 401(k) Programs,” a two part comprehensive look at the design and administration of Roth 401(k), CCH-Benefit Practice Portfolio, September/ October 2006
• Author, “New Issues in Automatic Enrollment,” Analysis of the new PPA 2006 401(k) automatic enrollment rules and the related safe harbors, CCH-Benefit Practice Portfolio, December 2007
• Speaker and Presenter, Annual Meeting of the American Society of Pension Professionals and Actuaries (ASPPA), Washington, DC:
  • October 2008 — 401(k) Testing
  • November 2009 — Plan Design for Defined Contribution - Advanced
  • October 2010 — Compensation Issues for Plans
  • October 2010 — Plan Conversion
• Interview, CCH Benefits Practice July 2012 Newsletter: Issues with Open Brokerage Arrangements and Disclosures under ERISA Section 408(b)(2)