MARTIN M. HEMING Email: MartyHeming@Reish.com Marty Heming is a partner of the law firm of Reish & Reicher, specializing in all aspects of employee benefits law. Areas of Practice Employee Benefits ESOP Professional Experience Since 1982, Marty’s practice has been devoted exclusively to representation of clients in the employee benefit area. His practice has emphasized the design, installation and operation of qualified plans. Primary tasks have included ESOP installation, operation and problem solving with special emphasis on the interrelationship between ESOPs and 401(k) plans. In addition to his ESOP practice, Marty has substantial experience representing clients involved in IRS audits and Department of Labor (DOL) investigations of their qualified plans with a special emphasis on participant loan and prohibited transaction issues. His more than 25 years of experience in employee benefits has included all aspects of the practice, from plan design to ERISA litigation as well as non qualified plans under IRC Section 409A. Marty is a member of the Board of Directors of the Los Angeles Chapter of Western Pension. He was formerly a member of the Subcommittee on the Tax Exempt and Government Plans of the American Society of Pension Professionals and Actuaries (ASPPA) Government Affairs Committee and the Subcommittee on Employee Benefits of the Taxation Section of the American Bar Association. He is admitted to practice before the U.S. District Court and the U.S. Tax Court. Publications and Presentations Marty is a frequent speaker on employee benefits issues to various professional organizations. His recent presentations include: “Case Studies: IRS Audits & Voluntary Correction—EPCRS 2008-50 & the ERISA Regulation that Might Have Been—408(b)(2),” CPA/Law Society (May 2009); “IRS Compliance & Audit,” Western Pension & Benefits Conference Los Angeles Chapter’s Spring Summit (April 2009); “Case Studies Re Negotiating an IRS Audit & EPCRS Rev. Proc. 2008-50” and “The EBSA Regulation That Might Have Been—ERISA 408(b)(2),” San Joaquin Valley Chapter of NIPA (April 2009); “How to Avoid Liability in a Post LaRue World,” Spokane Chapter of NIPA (July 2008); “How to Avoid Liability in a Post LaRue World,” Sacramento Chapter of NIPA (June 2008); “Secrets of Successfully Negotiating an IRS Audit and EPCRS: Fixing a Broken Plan,” San Joaquin Valley Chapter of NIPA Seminar (September 2007); “EPCRS Presentation” and “DOL Voluntary Correction Presentation,” NIPA Annual Conference (May 2007); “The Aftermath of Enron and its Affect on Fiduciary Responsibilities,” ASPPA Annual Conference (October 2006); “Government Retirement Plans, What You Don’t Know Can Hurt You,” ACWA Conference (May 2006); “Secrets of IRS Audits, EPCRS,” NIPA Annual Forum Expo (May 2006); “Prohibited Transactions from the DOL’s Perspective—Selected Case Studies,” Los Angeles Benefits Conference (January 2006); “Government Retirement Plans: What You Don’t Know Can Hurt You,” ACWA Fall Conference (December 2005); “Prohibited Transactions—Practical Issues and Real World Solutions,” ASPPA Annual Conference (November 2005); and “How Do You Handle an IRS Audit?” Los Angeles Benefits Conference (January 2005). From 1998 to 2007, Marty authored a quarterly column on DOL issues for Plan Horizons. In addition, he is the author or co-author of articles in various pension publications, including: “ERISA Requirements Not Applicable to Government Plans,” ASPPA ASAP (January 2009); “Focus On…Scrivener’s Errors,” Journal of Pension Benefits (Summer 2008); “When the IRS Audits – Being Right Can Be Costly,” Best Practices in HR (November 4, 2000); “Why Use the Voluntary Fiduciary Correction Program?,” Journal of Pension Benefits (Autumn 2000); “Final 411(d)(6) Regulations,” ASPA ASAP (September 12, 2000); and “The Voluntary Fiduciary Correction Program,” RIA Pension & Benefits Week (May 22, 2000). Marty has also been quoted in the following publications: “Speakers Urge Openness to IRS as Best Way to Survive Audit,” BNA Pension & Benefits Reporter (February 2005); “Early Pension Action Advised for Boomers,” The Orange County Register (June 12, 2004); “Enron Will Serve as Precedent for Future Legal Cases, Practitioner Says,” BNA Pension & Benefits Reporter (November 4, 2003); “Participant Loan Policies and Procedures Require Thoughtful Attention, Speaker Says,” BNA Pension & Benefits Reporter (November 5, 2002). Education Marty received his J.D. and LL.M. in Taxation from Boston University and a Masters in Business Administration from National University. He graduated with a Bachelor of Arts degree from Rutgers University.