Marla Aspinwall is a partner in the Executive Compensation practice group in the Los Angeles office of Loeb & Loeb, LLP. Marla has over thirty year of experience working with employers and compensation consultants across the country to design innovative ways to provide incentive, equity, deferred compensation, life and disability benefits to highly compensated executives. Recently she has been active in crafting employment agreements and other compensation and benefit arrangements to comply with the extensive new deferred compensation, tax, securities and accounting rules. Her expertise combines aspects of tax, ERISA, insurance, labor, securities and bankruptcy law to uniquely qualify her to help employers and compensation consultants structure innovative compensation packages for upper management. She has worked for many years with members of the insurance industry and the Association of Advanced Life Underwriters (now Finesca) to structure the most effective insurance funded compensation and benefit arrangements. She is experienced at structuring compensation arrangements for all types of taxable and non-taxable entities and frequently represents companies and executives in the negotiation of compensation arrangements in numerous industries. Marla is a popular speaker at the USC Tax Institute, the Western Pension & Benefits Association, and many industry groups. She is an active member of the American Bar Association and the California State and Los Angeles County Bar associations and has been actively involved in lobbying efforts to influence and comment upon the recent legislative and regulatory developments as they apply to nonqualified deferred compensation and insurance funded compensation arrangements.

Michael G. Goldstein is the Executive Vice President at The Gottlieb Organization as well as its President of the Corporate Strategies Group. Mr. Goldstein is a national authority on executive compensation, taxation, estate planning and xxviixxviii abouT The auThors and ConTribuTors corporate law. A popular lecturer and speaker, he has addressed audiences at hundreds of national conferences and educational institutions. He is the co-author and co-editor of the 1998,2012 and 2017 editions of ABA Insurance Counselor book Taxation and Funding of Non-Qualified Deferred Compensation A Complete Guide to Design and Implementation as well as several other books including BNA Tax Management Estate Planning for the Corporate Executive and numerous articles (one of which was awarded the Kenneth Black Jr. Journal Service Award presented by The Journal of Financial Professionals) on the topics of law and finance. Mr.

Goldstein has over 50 years of experience in the legal profession as well as the life insurance and retirement planning industry. Prior to joining The Gottlieb Organization he was Senior Vice President and National Director of Strategic Development for Clark Consulting. He has previously been Senior Vice President and Counsel at The Newport Group, President & Chief Executive Officer for the producer group First Financial Resources as well as a senior tax partner with the St. Louis, Missouri office of Husch & Eppenberger, LLC, (now Husch Blackwell LLP) where he was Chairman of the firm''s Tax and Estate Planning Practice Group and its Advanced Life Underwriting Law Practice Group. In addition, he is a former adjunct professor of taxation in Washington University School of Law''s graduate tax program. Mr. Goldstein is a life member of the American Law Institute, a Life Fellow of the American Bar Foundation, Fellow of American College of Employee Benefits Counsel, American College of Tax Counsel and the American College of Trust and Estate Counsel, and a member of the Association for Advanced Life Underwriting (now Finseca) where he served a three year term on its Board of Directors. He is the only lawyer in the United States who has been elected to all six organizations.

Mr. Goldstein earned his bachelor''s degree from Tulane, his J.D. from the University of Missouri Law School and an LL.M. in taxation from Washington University.Megan A. Stombock is a Senior Counsel in the Corporate practice group in the New York office of Loeb & Loeb, LLP.

Megan concentrates her practice on mergers and acquisitions, private equity and venture capital investments, and other business transactions. She works with clients in a range of industries, with particular experience in the areas of technology, media and entertainment. Megan also has extensive experience with executive compensation and benefits.