DEBRA A. DAVIS Email: DebraDavis@Reish.com Debra Davis is a senior associate with the law firm of Reish Luftman Reicher & Cohen, specializing in the area of employee benefits law. Areas of Practice Employee Benefits Professional Experience Debra advises employers and fiduciaries regarding employee benefit plans, including retirement and health and welfare plans. She assists fiduciaries in complying with ERISA’s requirements. She also helps plan sponsors to fulfill their duties under ERISA and the Internal Revenue Code and to correct any plan defects. Additionally, Debra represents clients in Department of Labor investigations and the Internal Revenue Service audits. Debra is the Co-Chair of the Administrative Relations Committee of the Government Affairs Committee for the American Society of Pension Professionals & Actuaries (ASPPA), which oversees the issuance of comment letters by ASPPA. She is also a Senior Editor for the Journal of Pension Benefits and a Member of the Board of Directors of the Society of Financial Service Professionals for the Los Angeles Chapter. Additionally, she is a member of the Employee Benefits Committee of the American Bar Association’s Taxation and Labor and Employment Law Sections. Publications and Presentations Debra has written numerous articles on employee benefits matters. She currently authors a quarterly column for the Journal of Pension Benefits on Employment Issues for Employee Benefit Plans. She has also published the law review article, Do-It-Yourself Retirement: Encouraging Employees to Direct the Investment of Their Retirement Savings, in the University of Pennsylvania Journal of Labor & Employment Law. She is a contributing author of the 2003 Cumulative Supplement to the book, Employee Benefits Law. She has also written articles for several other publications. Recent publications include DOL Guidance Clarifies Key Investment Advice Issues as an ASPPA ASAP, Responding to a Mobile Multinational Work Force for Defined Contribution Insights, Avoiding Investment Advice Hazards for The ASPPA Journal, and Finding the Needles in the Haystack: Uncovering Retirement Plans’ Problems for CalCPA. Debra has also been quoted in the New York Times, Bankrate.com, AICPA Journal of Accountancy, Plan Sponsor Magazine, IOMA Managing 401(k) Plans Newsletter and Ignites. Debra is a frequent speaker on employee benefits issues for various professional organizations. Recent presentations include DC/401(k) Discussion Workshop for the ASPPA Annual Conference, Employee Rewards in the Headlines: Will You Be Next? for Deloitte Dbriefs, Distribution Problems for the Mid-Atlantic Benefits Conference, and The Five Ws of DOL Investigations for the ASPPA Summer Conference. Education Debra received her Masters of Law (LL.M.) in Taxation, with honors, from Golden Gate University School of Law. She earned her J.D. from the University of Connecticut School of Law. She received a B.A. in Political Science from Fairfield University.