Editorial Board

Lawrence R. Beebe, CPA

Principal
Bond Beebe, Accountants & Advisors

For over 40 years, labor unions, employee benefit plans, not-for-profit organizations, construction companies, and law firms have benefited from Larry's expert understanding of audit engagements, operational systems, computer systems, corporate and individual taxes, profit sharing plans, and pension plans. Through his integrity and experience, Larry has earned a reputation as being exceptionally adept in the auditing of labor organizations, Taft-Hartley employee benefit plans, and employer contributions to those plans. He is a frequent speaker for the International Foundation of Employee Benefit Plans, and is currently an advisory director for that organization. He is also a regular contributor to its many publications. In addition, Larry is a member of the AICPA Employee Benefit Expert Panel.

Philip Vivirito

Manager
Bond Beebe, Accountants & Advisors

Phil has over 24 years of experience in the audit field and is regarded as an industry expert on payroll auditing. He has set up and coordinated payroll audit programs for multi-employer funds, as well as performed the same for businesses in the service and building trades industries. Phil has been a speaker at the International Foundation of Employee Benefit Plans on the topic of payroll audits.

Andrew E. Staab, Esquire

Partner
Rosene, Haugrud & Staab, Chartered

Andrew E. Staab is a Partner at the law firm of Rosene, Haugrud & Staab, Chartered, which specializes in Multiemployer / Employee Retirement, Health and Apprenticeship Plans. Andrew has worked with his firm’s Taft-Harley multiemployer fringe benefit fund clients in matters concerning general consultation, subrogation, and other litigation. He was an instructor of Business Law and Credit Law for the NACM – Midwest. Andrew has been a speaker for the International Foundation of Employee Benefit Plans and the Minnesota State Bar Association.

Kurt D. Needles, CPA

Partner
Needles & Associates, LLC

Kurt has worked over 25 years exclusively with union and employee benefit plans. He has attended all the annual AICPA Employee Benefits Plan Conferences going back to 1990 and was a speaker at the 2002 AICPA National Conference on Employee Benefit Plans. Kurt has participated as a speaker in a Colorado seminar for the International Foundation of Employee Benefit Plans on the preparation of the Form 5500. He has presented several educational seminars for employees of an international actuarial and consulting firm on how to read and reconcile an audit to the form 5500. Needles & Associates, LLC performs regular payroll audits for nineteen different “families” of funds and three other Funds as needed. From 2000 to 2007 the Firm has completed 900 payroll audits.

Ronald D. Chandler, CPA

Partner
Miller Kaplan Arase & Co., LLP

Since starting his accounting career with Miller, Kaplan, Arase & Co., LLP in 1981 as a part-time payroll auditor, Ron Chandler has risen through the ranks becoming a manager in 1990 and then to the role of partner in charge of the Employer Compliance Audit division in 2002. Primarily Ron focuses on the issues and practices within employer compliance auditing but he also extends his expertise in a number of different fields including Taft-Hartley Trust Funds, Labor Organizations and management industry associations. This range of experience has allowed him to develop an in depth understanding of how employer compliance audits mix into the world of employee benefits.

Ira R. Mitzner, Esquire

Partner
Dickstein Shapiro LLP

Ira is a Partner at the law firm of Dickstein Shapiro LLP, and heads the Firm’s practice focusing on employee benefit litigation.  Ira has more than 35 years of experience in litigation, widely known for his litigation work under the Employment Retirement Income Security Act (ERISA) since the statute was enacted in 1974.  In addition to being on the successful end of several significant ERISA cases nationally, Ira also authored ERISA Litigation: a Basic Guide (published by the IFEBP) and several professional articles, and has served as an expert witness on ERISA matters at trial and in criminal proceedings. In 2004 Ira was inducted into the College of Employee Benefit Counsel, has been elected as part of the Advisory Directors Board of the IFEBP, and has spoken to groups of legal and non-legal professionals for over 35 years.

Gerard (Gary) J. Pater, CPA

Partner
Bansley and Kiener, LLP

Gary Pater is a partner with Bansley and Kiener, LLP and has 30 years of audit experience. Bansley and Kiener’s most significant segment of business is employee benefit plans and related labor organizations. Mr. Pater manages the largest portion of the payroll audit practice of the firm and has extensive experience in all facets of the payroll audit process. He oversees the completion of approximately 750 payroll audits annually. Gary has provided expert testimony and litigation support to many of the Firm’s employee benefit plan clients.