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Today’s program is designed to provide timely regulatory updates, practical audit insights, and emerging perspectives on the evolving role of AI in employee benefit plan engagements.
The conference will run from 8:30 a.m. – 4:40 p.m. ET. We begin the day with a Department of Labor Update and conclude with a forward-looking session on AI and Audits.
A special thank you to the Employee Benefit Plan Audit Conference Planning Community, whose dedication and thoughtful collaboration made today’s program possible.
ATTENDANCE INSTRUCTIONS
AGENDA
HOW TO GET YOUR CPE
CONFERENCE ADVISORY GROUP MEMBERS
We are pleased to host this conference on the MACPA website. To access the event:
During sessions, please submit questions for presenters using the Zoom chat feature.
If you need technical assistance at any time, please use the chat feature in the lower right corner of the MACPA website to reach the Member Service Center, or call 800-782-2036.
Marcus J. Aron, CPA, CGMA
Chief, Division of Accounting Services
Employee Benefits Security Administration
U.S. Department of Labor
Washington, D.C.
Mr. Aron has over thirty years of experience in working with audits of ERISA-covered plans. He is responsible for the day-to-day implementation of EBSA’s CPA Firm Inspection Program, providing technical assistance to plan filers and plan professionals, and providing ERISA-related accounting and auditing expertise within EBSA.
Mr. Aron is a certified public accountant and holds a B.B.A. degree with a major in
accounting from the College of William and Mary in Virginia.
Here the latest update from the Department of Labor
Partner, Shareholder
Josh joined HCFL in 2014 after 11 years of experience in large national and regional firms; today he is a shareholder in the audit and attest practice of the firm, specializing in audits of employee benefit plans, nonprofit organizations, single audits, HUD audits, and audits of commercial companies. Josh earned his Bachelor of Science and Master’s in Forensic Studies with a concentration in Accounting from Stevenson University and is a member of the AICPA and MACPA. In his spare time, Josh volunteers for various organizations and serves as a board member and treasurer at an organization assisting in the development of debate and speech skills in Baltimore City schools.
This session is still being planned.
This session is still being planned.
Jennifer Downs, CPA
President, Benefit Audit Group, LLC
Jennifer Downs, CPA is President of Benefit Audit Group, LLC. Benefit Audit Group focuses on audits of 401(k) and 403(b) plans.
A graduate of Towson University, Jennifer has over twenty years experience in public accounting and in performing employee benefit plan audits. She is a member of AICPA and MACPA and is the designated audit member responsible for the firm's membership in the AICPA Employee Benefit Plan Audit Quality Center.
A co‐presenter of advanced employee benefit plan audit topics at the annual MACPA Employee Benefit Plans Conference and I am an active member of the Conference’s planning committee.
She is an active role with the Chesapeake Human Resources Association (CHRA). I am Director of Affiliate Involvement which supports the vendors in CHRA.
Specialties: Audits of 401(k) and 403(b) plans.
Jennifer Amato joined SC&H Group in 2000 and has since become a key member of the firm, specializing in employee benefit plan audits and overseeing the quality management of the audit practice. With a focus on building long-term relationships, Jennifer is committed to providing her clients with not only thorough audit services but also actionable, value-added advice. She and her team work diligently to enhance processes, improve controls, and implement best practices, ensuring her clients receive the highest level of service and expertise.
A graduate of Stevenson University with a bachelor’s degree in Computer Accounting, Jennifer is a Certified Public Accountant in both Maryland and Illinois. She is a member of the American Institute of Certified Public Accountants (AICPA), Maryland Association of Certified Public Accountants (MAPCA), and the Chesapeake Human Resources Association (CHRA). Her career is built on a passion for helping clients navigate complex challenges while fostering meaningful connections with both her colleagues and clients. She takes pride in being a trusted advisor, guiding clients through every stage of the audit process.
Outside of her professional responsibilities, Jennifer is deeply involved in volunteer work with the Cool Kids Campaign, a nonprofit organization dedicated to supporting children and families facing cancer. She is particularly passionate about giving back to those in need, especially children, as she recognizes the blessings in her own life.
When she’s not at work or volunteering, Jennifer enjoys spending time with her husband and two children. Whether it’s relaxing on the beaches of Ocean City, Maryland, enjoying multiple trips to Disney, or exploring new destinations, family adventures are at the heart of her personal life.
Nelly Gizdova
Partner, UHY LLP
Managing Director, UHY Advisors
Nelly has more than 20 years of relevant experience in public accounting, excelling in providing attestation and consulting services.
She leads a division of the Employee Benefits Plan Center of Excellence. Her work is essential in assisting plan administrators to meet stringent Department of Labor and IRS compliance standards, including the crucial tasks of preventing plan qualification failures and managing Form 5500 filings. She also supports plan sponsors during DOL or IRS audits, ensuring their processes withstand governmental scrutiny. Her approach integrates detailed oversight with strategic consulting to enhance the operational efficiency of employee benefit plans.
Nelly’s expertise is valuable in ensuring that not-for-profit organizations and businesses in various sectors achieve and maintain compliance and fiscal health.
Certifications
Mark A. Buckberg, CPA, CFE, CFF is a partner at Withum with 20 years of experience. Mark specializes in auditing labor organizations and multiemployer benefit plans. He has expertise in all aspects of federal reporting and compliance for labor unions, employee benefit plans, auditing and consulting for defined benefit and defined contribution pension plans, health and welfare funds, vacation funds, royalty funds and training funds. Mark is proficient in preparing Forms 990, 990-T, 5500 and LM-2.
This session explores frequent issues uncovered during employee benefit plan audits, including initial audit challenges, definition of compensation, auto-enrollment errors, plan mergers and the timing of reporting transfers, plan terminations, contribution remittance issues, and health and welfare benefit issues. Attendees will gain practical insight into identifying red flags early and avoiding common compliance and reporting pitfalls.
Jennifer Downs, CPA
President, Benefit Audit Group, LLC
Jennifer Downs, CPA is President of Benefit Audit Group, LLC. Benefit Audit Group focuses on audits of 401(k) and 403(b) plans.
A graduate of Towson University, Jennifer has over twenty years experience in public accounting and in performing employee benefit plan audits. She is a member of AICPA and MACPA and is the designated audit member responsible for the firm's membership in the AICPA Employee Benefit Plan Audit Quality Center.
A co‐presenter of advanced employee benefit plan audit topics at the annual MACPA Employee Benefit Plans Conference and I am an active member of the Conference’s planning committee.
She is an active role with the Chesapeake Human Resources Association (CHRA). I am Director of Affiliate Involvement which supports the vendors in CHRA.
Specialties: Audits of 401(k) and 403(b) plans.
Jennifer Amato joined SC&H Group in 2000 and has since become a key member of the firm, specializing in employee benefit plan audits and overseeing the quality management of the audit practice. With a focus on building long-term relationships, Jennifer is committed to providing her clients with not only thorough audit services but also actionable, value-added advice. She and her team work diligently to enhance processes, improve controls, and implement best practices, ensuring her clients receive the highest level of service and expertise.
A graduate of Stevenson University with a bachelor’s degree in Computer Accounting, Jennifer is a Certified Public Accountant in both Maryland and Illinois. She is a member of the American Institute of Certified Public Accountants (AICPA), Maryland Association of Certified Public Accountants (MAPCA), and the Chesapeake Human Resources Association (CHRA). Her career is built on a passion for helping clients navigate complex challenges while fostering meaningful connections with both her colleagues and clients. She takes pride in being a trusted advisor, guiding clients through every stage of the audit process.
Outside of her professional responsibilities, Jennifer is deeply involved in volunteer work with the Cool Kids Campaign, a nonprofit organization dedicated to supporting children and families facing cancer. She is particularly passionate about giving back to those in need, especially children, as she recognizes the blessings in her own life.
When she’s not at work or volunteering, Jennifer enjoys spending time with her husband and two children. Whether it’s relaxing on the beaches of Ocean City, Maryland, enjoying multiple trips to Disney, or exploring new destinations, family adventures are at the heart of her personal life.
Nelly Gizdova
Partner, UHY LLP
Managing Director, UHY Advisors
Nelly has more than 20 years of relevant experience in public accounting, excelling in providing attestation and consulting services.
She leads a division of the Employee Benefits Plan Center of Excellence. Her work is essential in assisting plan administrators to meet stringent Department of Labor and IRS compliance standards, including the crucial tasks of preventing plan qualification failures and managing Form 5500 filings. She also supports plan sponsors during DOL or IRS audits, ensuring their processes withstand governmental scrutiny. Her approach integrates detailed oversight with strategic consulting to enhance the operational efficiency of employee benefit plans.
Nelly’s expertise is valuable in ensuring that not-for-profit organizations and businesses in various sectors achieve and maintain compliance and fiscal health.
Certifications
Mark A. Buckberg, CPA, CFE, CFF is a partner at Withum with 20 years of experience. Mark specializes in auditing labor organizations and multiemployer benefit plans. He has expertise in all aspects of federal reporting and compliance for labor unions, employee benefit plans, auditing and consulting for defined benefit and defined contribution pension plans, health and welfare funds, vacation funds, royalty funds and training funds. Mark is proficient in preparing Forms 990, 990-T, 5500 and LM-2.
This session explores frequent issues uncovered during employee benefit plan audits, including initial audit challenges, definition of compensation, auto-enrollment errors, plan mergers and the timing of reporting transfers, plan terminations, contribution remittance issues, and health and welfare benefit issues. Attendees will gain practical insight into identifying red flags early and avoiding common compliance and reporting pitfalls.
Patrick Blanchard is a Managing Director with Alvarez & Marsal Tax, LLC in Denver. He assists clients with a variety of issues related to qualified retirement plans.
Mr. Blanchard’s experience includes performing nondiscrimination testing with a particular emphasis on complex controlled groups and unique testing conditions (e.g., subsequent to M&A activity); representing plan sponsors in Internal Revenue Service (IRS) and Department of Labor (DOL) examinations; assisting plan sponsors to identify and correct operational failures under the IRS and DOL correction programs; and assisting employers throughout the process of adopting or making significant changes to retirement programs.
Additionally, Mr. Blanchard assists clients with their non-qualified deferred compensation plans and other compensation programs to ensure compliance with all applicable statutes and guidance.
Prior to joining A&M, Mr. Blanchard was a Managing Director with Compensation & Benefit Solutions, a leading provider of compensation and benefit services based in Denver.
Mr. Blanchard earned a bachelor's degree in general business from Southwestern University, a law degree from the Case Western Reserve University School of Law, and an LLM in Taxation from the University of Denver. While attending the University of Denver, he represented low-income taxpayers before the IRS as a part of the Low Income Taxpayer Clinic. Mr. Blanchard is currently an adjunct professor of Qualified Pension & Profit Sharing Plans in the University of Denver’s Graduate Tax Program and frequently speaks on qualified retirement plan compliance and administration.
Ms. Milligan consults on a wide range of qualified retirement plan administration and compliance issues and specializes in performing nondiscrimination testing for complex or unique fact patterns (e.g., controlled groups, plan mergers, etc.). She regularly assists plan sponsors with other administration and compliance activities, such as calculating annual employer contributions; completing the plan’s financial statement audit; and correcting operational errors through Internal Revenue Service and Department of Labor correction programs.
Additionally, Ms. Milligan assists with compensation-related issues, such as pay equity analyses and complicated tax-related calculations. She also applies her background in statistics to data analysis projects, including plan design models and forecasts. Ms. Milligan is an expert in working with client data and performing calculations.
Prior to joining A&M, Ms. Milligan was an Associate with Compensation & Benefit Solutions in Denver, Colorado.
Ms. Milligan earned a bachelor’s degree in mathematical and computer sciences and a master’s degree in applied mathematics and statistics from the Colorado School of Mines in Golden. She is a member of ASPPA and holds the Qualified Pension Administrator and Qualified 401(k) Consultant credentials.
It wouldn’t be audit season without navigating some of the most common operational errors and pitfalls, especially as plan sponsors face new challenges like the super catch-up rules that went into effect in 2025. As compliance requirements continue to expand, it is no surprise that correction programs have also evolved to address the potential for errors. This session will address common plan errors, options for correcting including the IRS Self-Correction Program and Voluntary Correction Program, and recent notable changes.
Andrea Mondello, lead of Withum’s Data and AI Services team, helps organizations worldwide unlock the full potential of analytics, automation and Microsoft technologies. With over 25 years of experience in business advisory, process optimization and analytics, she brings a strategic lens to AI adoption and data-driven transformation.
Her deep expertise spans Power BI, Microsoft Fabric and AI-enabled tools, guiding clients through thoughtful implementation and long-term value realization. She also has extensive knowledge management-focused experience with SharePoint and Microsoft 365 solutions for companies of all sizes.
Andrea has led high-impact digital transformation initiatives, including modernizing a century-old national non-profit and implementing Microsoft 365 for an international non-governmental organization (NGO) with users across 19 countries in Asia. Her cross-industry background includes accounting, publishing, SEO, digital marketing and drug development, with a strong emphasis on non-profit and NGO operations.
She specializes in:
Andrea’s mission is simple: to help leaders translate complexity into clarity and data into strategy.
AI audit tools are only as good as the data you feed them, and employee benefit plan data is some of the messiest, most inconsistent, and most format-sensitive data in the financial world. This session, presented from the perspective of a technologist, pulls back the curtain on what happens before the AI gives you an answer. We'll walk through the full audit data pipeline from raw data ingestion to model output and show exactly where things break down, where errors get silently buried, and why a confident-looking AI result can be built on a shaky foundation. Attendees will leave with a concrete checklist for evaluating data readiness before deploying AI tools, a clear mental model for understanding AI tool limitations in the context of plan data complexity, and practical questions to bring back to their technology vendors.
This virtual conference qualifies for 8 CPE credits.
To receive your CPE certificate:
After completing the evaluation, your CPE certificate will be available in your MACPA account.
If you have questions regarding your CPE certificate, please contact our Member Service Center via:
Feel free to post event photos and tag MACPA! #MarylandCPAProud
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