David Levine

David N. Levine is a principal at Groom Law Group, Chartered. Mr. Levine advises plan sponsors, advisors, and other service providers on a wide range of employee benefits matters, from health and welfare to retirement and executive compensation matters.

David Torrillo

David A. Torrillo, CPA/ABV, CVA is the managing member of Torrillo & Associates, LLC, a local public accounting firm which specializes in the audits of employee benefit plans. Dave oversees the accounting, auditing, and valuation services for the firm. Formerly a senior manager at PricewaterhouseCoopers LLP, Dave has over twenty-five years of accounting, auditing and financial reporting experience, primarily in employee benefit plans. Dave also volunteers on several committees, boards and associations.

No Determination Letter? How about a Legal Opinion?

Since the announcement by the Internal Revenue Service that they would no longer issue individual Determination Letters for plans that do not use a prototype, there has been much concern and confusion. The latest option is a legal opinion - come hear the pros and cons!
- Identify the value of the Determination Letter and the value of alternatives that are available to plan sponsors
- Learn about Reliance for Determination Letters -Select most appropriate option, out of other options, for your plan or client's plan