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Michael Zelda

Mike has been practicing public accounting since 2003, primarily serving employee benefit plans and start-ups and closely held businesses. He specializes in all aspects of employee benefit plan audits, including 401(k) plans, pension plans, health and welfare plans, ESOPs, and SEC Form 11-K filing requirements. Mike has presented at regional and national conferences as an employee benefit plan audit authority advising plan sponsors, plan advisors and other CPAs on topics such as audit compliance, fiduciary responsibility and overall best practices.

Mike Kraemer

Mike F. Kraemer, CPA Director, Regulatory Analysis and Consulting Fidelity Investments Mike supports Fidelity’s annual reporting package, Form 5500 service, and auditor support in the Midwest offices located in Covington, Kentucky. For the past sixteen years, he has provided internal support to Client Services as well as external support to Fidelity clients and their Auditors as it relates to the preparation of plan financial statements and Form 5500 filings.

Theresa Banka

Theresa has over 25 years of experience in her practice specialization in the audits of employee benefit plans. She is Plante Moran's technical leader for the employee benefit plan practice that audits more than 1,200 benefit plans annually. Audits include single employer, multiple employer and multi-employer, defined contribution, defined benefit and health and welfare plans.