Gabriel O'Keefe

Partner | Plante Moran

Gabe is a partner with more than 19 years of experience managing benefit plan audit engagements for health and welfare/VEBA plans, defined benefit, and defined contribution (including 11-K engagements). He is a nationally recognized health and welfare accounting, auditing and reporting subject matter expert. Gabe has been involved in approximately 200 health and welfare plans over the course of his career, including some of the largest health and welfare plans in the country. He is known for his organizational skills, technical expertise, and practical approach to solving challenging data issues and SOC-1 qualification issues. Gabe is responsible for the development and training of staff on health and welfare accounting, reporting, and auditing matters. He is also one of the firm’s experts for SOC-1/SSAE 16 reports for third party claims providers. He is a frequent speaker at state and national conferences.


This session will describe how medical claims are processed by self-insured plans. We will explain the auditor's responsibility with auditing self-insured claims in a financial statement audit; More

With a particular focus on employee benefit plan audit considerations, this session will provide an overview of the AICPA Professional Code of Conduct and affiliate independence rules.