MARTIN M. HEMING Email: MartyHeming@Reish.com Marty Heming is a partner of the law firm of Reish Luftman Reicher & Cohen, 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 ESOP's 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 22 years of experience in employee benefits has included all aspects of the practice, from plan design to ERISA litigation. Marty is a member of the Board of Directors of the National Institute of Pension Administrators (NIPA); the Subcommittee on DOL Issues 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 From 1998 to 2002, 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: "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: "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). In addition, Marty is a frequent speaker on employee benefits issues to various professional organizations. His recent presentations include: "DOL Investigations," Los Angeles Benefits Conference (January 2004); "Secrets of Successfully Managing an EBSA Investigation" and "Controlled and Affiliated Service Group Rules," San Joaquin Chapter of NIPA (December 2003); "Post Enron Fiduciary Liability in ESOPs, KSOPs, and 401(k) Plans," ASPPA Annual Conference (October 2003); "Secrets of DOL Investigations," ASPPA Summer Conference (July 2003), Spokane Chapter of NIPA (July 2003) and International Foundation of Employee Benefit Plans (June 2003); "Participant Loan Rules - Protecting Both Advisors and Clients from Penalties," NIPA Annual Conference (May 2003); "Participant Loans-How to Protect Both the Advisors and Client from Penalties," Arizona Chapter of NIPA (November 2002); "Participant Loans - How to Protect Plan Sponsors," ASPPA Annual Conference (October 2002); "Secrets of Successfully Negotiating an IRS Audit," Sacramento Chapter of NIPA (September 2002); "Participant Loans and Prohibited Transactions," Hartford Chapter of NIPA (June 2002); "Prohibited Transactions," NIPA Annual Conference (April 2002) and Los Angeles Chapter of NIPA (November 2001); "IRS Audits," Fresno Chapter of NIPA (November 2001); "Secrets of IRS Audits" and "Prohibited Transactions," ASPPA Annual Conference (October 2001); "Secrets of Successfully Negotiating an IRS Audit," ASPPA Summer Academy (July 2001); "Participant Loan Rules: Deemed Distributions, PTs and Plan Disqualification," NIPA Annual Conference (May 2001); "Department of Labor VFC Program, Proposed Regulations and Fiduciary Duties," Sacramento Chapter of NIPA (January 2001). Education Marty received his Bachelor of Arts Degree from Rutgers University. He received his J.D. and LL.M. in Taxation from Boston University and a Masters in Business Administration from National University.