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McKay Hochman's Consulting Team

Richard A. Hochman,
President
Mr. Hochman is an attorney with an extensive background in the tax and employee benefits fields.

In his role as President, Mr. Hochman supervises a team of attorneys and consultants in the design, drafting, and support of prototype and custom documents for financial institutions, brokerage firms, insurance companies, pension consultants, and plan sponsors. As a member of the firm's training faculty, he regularly participates as an instructor in continuing education programs, at in-house programs, and at a variety of pension industry forums, such as the American Society of Pension Professionals and Actuaries (ASPPA) and the National Institute of Pension Administrators (NIPA).

In addition, Mr. Hochman provides written commentary and testimony in Washington, D.C., on regulatory issues in matters relating to qualified retirement plans on behalf of clients.

Over the course of Mr. Hochman's career, he has been responsible for designing and implementing prototype and individually designed plans. He has also published tax analyses for use by attorneys, accountants, and consultants on a wide variety of topics ranging from Executive Compensation to Qualified and Nonqualified Employee Incentive Arrangements.

Mr. Hochman holds a Juris Doctor degree, an M.B.A., a B.A. in Political Science, and a B.S. in Business Administration from the State University of New York at Buffalo.

Peter Acca,
Vice President, Chief Operating Officer

Mr. Acca oversees the plan document software services offered by McKay Hochman and is involved with the design and drafting of prototype plans. In addition, Mr. Acca provides technical and compliance support to McKay Hochman's prototype plan sponsors.

Prior to joining McKay Hochman in 1989, Mr. Acca acquired eight years of prototype plan experience in the brokerage industry. His experience incorporates technical and compliance support, sales, operations, training, and marketing.

Mr. Acca is a graduate of the State University of New York at Oswego where he earned a B.S. in Business Management.

Martha A. Kirwin,
Director of Document Compliance

Ms. Kirwin is an ERISA attorney whose primary role involves designing and drafting prototype and custom plan documents. She also provides technical support for clients.

Prior to joining McKay Hochman, Ms. Kirwin served as a Vice President with United States Trust Company in its Pooled Investment Division. Her background includes consulting and providing technical and legal advice with respect to qualified and nonqualified retirement plans.

A graduate of Ohio State University, Ms. Kirwin received her law degree from Capital University School of Law. She is FINRA Series 6 and 63 licensed. Ms. Kirwin has been a member of the Institute of Certified Bankers and sat on the Pension Committee of the Investment Company Institute from 1989-1997. Ms. Kirwin also has served as Chairperson of the Security Industry Association Subcommittee on ERISA matters.

William C. Grossman, ERPA, QPA
Director of Education and Communications

Mr. Grossman is an instructor for the firm's public and in-house education programs. He also provides technical support for clients. Mr. Grossman is the primary writer and editor for McKay Hochman's client newsletters, Prototype Plan News, 403(b) Perspectives, Retirement Plan News, and for McKay Hochman's E-mail Alerts and the McKay Hochman website. Mr. Grossman became an Enrolled Retirement Plan Agent (ERPA) in June of 2009.

Mr. Grossman holds over 30 years of experience in the retirement plan field. His background includes serving as Director of 401(k) Training for a major recordkeeper and serving as a Bank Vice President responsible for a $1 Billion Small Retirement Plan and IRA business.

Mr. Grossman has an M.B.A. from Fairleigh Dickinson University and a B.A. from New Jersey City University with a New Jersey Social Studies Teacher's License. He is also a graduate of the New York Chapter of the American Institute of Banking (AIB) and served as an AIB instructor for over 15 years.

Steven R. Oberndorf,
Counsel

Mr. Oberndorf has over 20 years of experience in the pension and employee benefits fields. He has worked in benefits-related legal positions with Transport of New Jersey and Beecham, Inc., and has served as a senior consultant/attorney at Sedgwick Noble Lowndes, where he provided technical and compliance support in the areas of qualified retirement plans, welfare and fringe benefit plans, and deferred compensation plans.

Mr. Oberndorf is a graduate of Upsala College and the Seton Hall University School of Law. He is admitted to the practice of law in the state of New Jersey.

Nadine Dandorf,
Retirement Plan Consultant

Ms. Dandorf provides technical and compliance support for regional and prototype plan sponsors. She coordinates IRS submissions on both the National Office and Cincinnati District levels and handles document update support for clients. In addition, Ms. Dandorf serves as the company's liaison with the IRS for document approval and negotiations.

Christopher M. Moyle,
Retirement Plan Consultant

Mr. Moyle is primarily involved in providing technical and compliance support to clients. He also works on consulting related projects, on IRS submissions, and on plan document work, as well as addressing special issues and concerns for those clients.

Mr. Moyle brings eight years of experience in the qualified plan field to McKay Hochman. At Morgan Stanley, he served as a Client Relationship Manager. Mr. Moyle has also worked for Merrill Lynch and Alliance Capital as a 401(k) administrator and a 401(k) plan manager. He is currently working toward the designation of Qualified 401(k) Administrator (QKA), which is offered by the American Society of Pension Professionals and Actuaries.

Ronald A. Hayunga, QKA, QPFC, TGPC
Retirement Plan Consultant

Mr. Hayunga is primarily involved in providing technical and compliance support to clients. Ron is also involved in writing drafts of articles for our newsletters and website. Ron will also be learning the 401(k)portal and helping clients with those calls also. Mr. Hayunga brings ten years of experience in the qualified plan field to McKay Hochman.

Prior to coming to McKay Hochman, Ron was with New York Life Retirement Plan Services where he was a senior client account manager. He has also worked for ADP, AXA Financial, and Pricewaterhousecoopers where he continuously worked in the retirement plan arena. Ron has a Qualified 401(k) Administrator (QKA) designation and has just completed work on his Qualified Plan Financial Consultant (QPFC) designation, both of which are offered by the American Society of Pension Professionals and Actuaries (ASPPA). Ron has a Bachelor of Arts from William Paterson University with a major in communications and is FINRA Series 6 licensed.