Executive Summary

Michael has 16 years of total public accounting experience. He has extensive professional experience in performing financial statement audits of multi-employer and single employer plans including health and welfare plans, defined benefit pension plans, and 401(k), 401(a), and 403(b) plans. Michael’s experience includes resolving complex issues surrounding the valuation of investments, plan benefit obligations, benefit calculations, withdrawal liability and contributions, among others. He is also experienced in the preparation and review of Form 5500, the Summary Annual Report (SAR) and the Annual Funding Notice (AFN). Michael performs the detailed review of the client's financial statements and regulatory filings. He is involved in resolving audit issues with clients and the audit engagement team.

Michael relocated to New York after beginning his public accounting career with the Financial Services Group of PricewaterhouseCoopers Philippines in early 2000.