"Steve's background
at the IRS, where he helped develop the first of the IRS self-correction
programs, has helped us over the years to understand the Service's
thinking and process in dealing with the correction of qualified
plan defects. He is thoughtful, insightful and a probing thinker."
-- Fred Reish, Esq., Managing Partner, Reish, Luftman, McDaniel
& Reicher, Los Angeles, CA ; Co-chair of the Los Angeles IRS
Benefits Conference; served as a Chair of the Government Affairs
Committee for the American Society of Pension Actuaries (ASPA);
and is now serving as a Co-chair for the ASPA Government Affairs
Task Force on 401(k) Fiduciary Responsibility. (Los Angeles, CA)
"Steve has grappled
the most difficult pension compliance problems I've run across during
my 20 years as a CPA. He knows exactly how to work toward a successful
resolution of those problems with the IRS. Without a doubt, he is
the most knowledgable pension expert I've ever dealt with."
-- Mark A. Neuman, CPA, principal of Summit Accomodators; former
principal with Stevens & Neuman LLP. (Bend, Oregon)
"Steve has been
a great technical resource for my firm over the years. We rely on
the books that he has authored as our bible for many technical issues,
including the 403(b) plan rules. Steve's experience and understanding
of the laws and regulations have been extremely valuable."
-- Gwen O'Connell, Certified Pension Consultant (CPC) and Qualified
Pension Administrator (QPA); Principal of Gwen O'Connell Pension
Consulting, Inc., in Eugene, OR; and Executive Committee Member,
a Vice President and a member of the Board of Directors of the American
Society of Pension Actuaries (ASPA), and the General Chair for ASPA's
Education and Examination Committee. (Eugene, Oregon)
"Steve is a thorough
and thoughtful author who comes to the table with a great deal of
real world experience and practical know-how concerning IRS enforcement
and relief programs for tax qualified plans."
-- David Mustone, Esq., Partner in Hunton & Williams in McLean,
VA; former attorney, IRS Tax Litigation Division; and Chairman of
the EPCRS and Administrative Practices Subcommittee of the Employee
Benefits Committee of the American Bar Association's Section on
Taxation. (Washington, D.C.)
"Steve Leventhal
is highly respected and has an in-depth knowledge of qualified and
plans and TSA's the IRS voluntary correction programs. He has spoken
at many conferences, written articles, and published books on these
topics that show great insight and understanding of the concepts
involved in this highly technical field. I greatly respect Steve's
ability to present these complex subjects in an understandable manner."
-- Theresa Lensander, President of the American Pension Company;
and Chair of the Subcommittee on 403(b) Plans for the American Society
of Pension Actuaries. (Santa Barbara, California)
" Steve's comprehensive
knowledge of IRS correction programs is more than impressive. His
ability to solve compliance problems without creating unnecessary
burdens on the plan sponsor is a refreshing change. Steve is a true
asset."
-- Jeff D. Jewett, APA, APR, Principal of Planning Resources Corporation
(Bend, OR)
"I've used Steve's
books on the Employee Plans Compliance Resolution System and TSA's
as a desk reference for years. But Steve is not just a good writer
-- he's also a remarkable problem-solver. For over twenty years,
at the IRS and in the private sector, I've watched him identify
cutting-edge technical problems and work out creative solutions.
He combines outstanding pension knowledge with good old-fashioned
common sense."
-- Mary Oppenheimer, former Assistant Chief Counsel (Employee Benefits
and Exempt Organizations), Office of Chief Counsel, Internal Revenue
Service; and Fellow of the American College of Employee Benefits
Counsel. (Bend, Oregon)
"Steve's vast
employee benefits experience in both the private and government
sectors make him an invaluable resource for providing legal services
involving ERISA compliance and other retirement plan issues."
-- David Fowler Associate General Counsel, CUNA Mutual Group. (Madison,
Wisconsin)
"How can you
not love him?"
--Sylvia Leventhal, Steve's mom. (Kingston, NY)