C. FREDERICK REISH Email: FredReish@Reish.com Fred Reish is a shareholder of the law firm of Reish & Reicher. He specializes in employee benefits law. He is a member of the bar in the State of California, the State of Arizona and the District of Columbia. Areas of Practice Employee Benefits Financial Services Professional Experience Fred has practiced employee benefits law since 1973. He works with: both private and public sector entities and their plans and fiduciaries; consulting with employers and fiduciaries on management and operation of retirement and health and welfare plans; consulting with employers and fiduciaries on non-qualified deferred compensation matters, including 409A considerations; representation of broker-dealers and registered investment advisers on issues related to fiduciary status and compliance, prohibited transactions and internal procedures; providing technical advice to administrators and actuaries; representation of plans, employers and fiduciaries before the governing agencies (e.g., the IRS and the DOL); and consulting with banks, trust companies, insurance companies and mutual fund management companies on 401(k) investment products and issues related to plan investments. Fred serves as a consultant on ERISA litigation and FINRA arbitration, with a focus on cases involving broker-dealers, registered investment advisers, financial service companies and other service providers. Fred has also been engaged to serve as an expert witness in state courts, federal courts and FINRA arbitration proceedings involving issues as diverse as fiduciary liability, fiduciary status of advisers, prohibited transactions, plan interpretation, nonqualified deferred compensation plans, and bankruptcy issues for ERISA plans. Professional Recognition and Awards Fred has received a number of awards for his contribution to benefits education, communication, and service, including: The 2009 ASPPA/Morningstar 401(k) Leadership Award for directly and positively influencing the ability of Americans to build successful retirements. Selection by Plan Sponsor Magazine as one of the 15 Legends in the development of retirement plans. Recognition by 401kWire as the 401(k) Industry’s Most Influential Person for 2007 (and has, for every year of that survey, been in the top 2). The IRS Director’s Award and the IRS Commissioner’s Award for his contributions to employee benefits education. A 2006 Lifetime Achievement Award from Plan Sponsor Magazine. The 2006 Lifetime Achievement Award from Institutional Investor for his contributions to the benefits community. The 2004 Eidson Founder’s Award from ASPPA for his significant contributions to that organization and to the benefits community. Recognition as one of “The Best Lawyers in America.” The Alumni Service Award from Arizona State University. Professional Activities Fred is a member of the CEFEX (Centre for Fiduciary Excellence) Advisory Council; he also serves as member of the Wolters Kluwer Law & Business Pension Editorial Advisory Board. He is a Charter Fellow of the American College of Employee Benefits Counsel. He has taught “Pension and Profit Sharing” at the Masters of Business Tax Program at the University of Southern California; and served as a member of the Board of Directors of the American Society of Pension Professionals and Actuaries (ASPPA), as well as Co-Chair of the Government Affairs Committee of that organization. Fred also served as Co-Chair of the Los Angeles IRS Benefits Conference for over 10 years; was a Co-Founder of the ASPPA 401(k) Summit Conference; and has served as a member of the Executive Committee for the National Conference of the Employee Benefit Security Administration of the U.S. Department of Labor. On behalf of ASPPA, he has co-authored amicus curiae briefs with the Supreme Court of the United States in the case of Patterson v. Shumate and with the Tax Court in the case of Citrus Valley Estates v. Commissioner of Internal Revenue. Publications Fred has written four books and over 350 articles on employee benefits, IRS and DOL audits, and pension plan disputes. He authors a monthly column on 401(k) fiduciary responsibility for Plan Sponsor magazine, and has written a quarterly column on that subject for the Journal of Pension Benefits. He has authored or co-authored most of the IRS plan correction articles published by the Journal of Taxation and the Journal of Pension Benefits. Fred also serves on the editorial boards of several benefits publications. As an expert on benefits matters, Fred is frequently quoted by both professional and public publications, including The Wall Street Journal, Fortune, Forbes, Inc., CFO Magazine, New York Times, Washington Post, Los Angeles Times, USA Today, Los Angeles Business Journal, Legal Times, Institutional Investor, Plan Sponsor, Pension World, Tax Notes, CCH Pension Plan Guide, BNA Pension and Benefits Reporter, Pensions & Investments, Compensation and Benefits Alert, BNA Daily Tax Report, and RIA Pension and Profit Sharing. Presentations Fred is a nationally known speaker on fiduciary responsibility, technical compliance matters, and litigation issues. He has spoken at the annual conferences of the American Bar Association, the American Society of Pension Professionals and Actuaries, the Western Pension and Benefits Conference, the Enrolled Actuaries Conference, the International Foundation of Employee Benefit Plans, and the National Institute of Pension Administrators. Topics of those programs have included “401(k) Lessons from the Bear Market,” “Fiduciary Responsibility,” “Professional Liability for Plan Service Providers,” “IRS Plan Audits: VCR and CAP,” “Internal Revenue Service and Department of Labor Audits,” “Retirement Plans and Bankruptcy,” and “ERISA Litigation.” Education Fred received a B.S. from Arizona State University and a J.D. from the University of Arizona.