Sandy K. O’Sullivan is a Senior Benefits Consultant with 20 years of Benefits Administration experience with Menke & Associates, Inc. Ms. O’Sullivan came to the firm with a data processing and programming background. In her early years with the firm she focused on the computer programming aspects of benefits administration. For the last 10 years, Ms. O’Sullivan has specialized in providing consulting and administrative services for leveraged and non-leveraged ESOPs. Ms. O’Sullivan received a B.A. degree in sociology from the University of Hawaii and a certificate in programming from the Control Data Institute in San Francisco.

Deborah Fulton has worked for Menke & Associates, Inc. as a Senior Benefits Administrator for over 19 years. Prior to joining Menke & Associates, Inc., Ms. Fulton was a Senior Benefits Consultant with Coopers & Lybrand for 9 years. Ms. Fulton received her B.S. degree in mathematics from the University of California at Berkeley.

Victor Alvaro has been involved in employee benefits specializing in qualified plan administration since 1980. Prior to joining Menke & Associates, Inc. in 1994, he was first exposed to the administration of Defined Benefit Plans and the actuarial requirements relating to such Plans. In addition, he was involved in the design, installation and administration of numerous Defined Contribution Plans including Profit Sharing, Money Purchase, 401k, Target Benefit and Employee Stock Ownership Plans for small corporations, sole proprietors and partnerships. He has extensive knowledge in the design, communication and technical aspects of qualified Plans.

Victor's concentration in Employee Stock Ownership Plans started in 1994 when he joined the San Francisco offices of Menke & Associates, Inc. There he was responsible for the administration of a number of Employee Stock Ownership Plans. The Plans encompassed various degrees of complexity and size for companies all over the nation. Victor relocated to the Atlanta, GA area in 1997 and assisted with the opening of the Menke & Associates, Inc office in Roswell, GA. He currently is Regional Manager of the eastern division offices of Menke & Associates Inc. and is responsible for the administration of several Employee Stock Ownership Plans. He is well versed in the technical issues surrounding the administration of Employee Stock Ownership Plans including leveraged transactions, 1042 elections, contribution and dividend allocation and limitations, share repurchases, diversification and S-Corp anti-abuse.

Victor is a member of the ESOP Association, The ESOP Association Administrative Advisory Committee, the National Center for Employee Ownership and the American Society of Pension Professionals and Actuaries where he holds the credential of Qualified 401k Administrator (QKA.) He received his education from San Francisco State University as an accounting major.

Tom Eschbach joined Menke & Associates, Inc. to head up the Chicago office of the firm. Prior to opening the Chicago office, Mr. Eschbach was a Senior Staff Account-ant for the Protection Mutual Insurance Company where he was in charge of the management of the accounting staff. Prior to that, Mr. Eschbach was employed as a CPA by a Chicago-based public accounting firm. Mr. Eschbach has over 18 years of experience in financial reporting, investment accounting and tax return preparation. Mr. Eschbach received his B.B.A. degree from Valparaiso University in 1982 and became a Certified Public Accountant in 1993.

Prior to joining Menke & Associates, Inc. in 2001, Ms. Johnson was Profit Sharing Supervisor for the McDonald’s Corporation 401(k) Plan, the Employee Stock Ownership Plan and the Deferred Income Plan in Oak Brook Illinois.  Prior to that, Ms. Johnson was a Retirement Plan Consultant for Griffin Pension Services in South Hamilton, Massachusetts and an Actuarial Assistant for Holzman, Post, Ludwig & Schwartz in Arlington Heights, Illinois. Ms. Johnson obtained her B.A. degree in l987 from Lewis University. She obtained her M.B.A. degree in accounting from the Keller Graduate School of Management in 2000 and became a Certified Public Accountant in 2001.

Deepa Ayer first joined Menke & Associates, Inc. in 2002.  Prior to that, Ms. Ayer served as Vice President, Retirement Plan Services, for the Riggs Bank in Washington, D.C., and had over 8 years of experience in administering ESOPs and other defined contribution plans. Ms. Ayer received her Bachelor of Commerce degree, with an emphasis in accounting and auditing, from the University of Delhi in Delhi, India, in 1991.

Prior to joining Menke & Associates, Inc. in 2003, Ms. Barnes had 12 years of experience in retirement plan consulting and recordkeeping services, including 4 years with Signet Trust Company, 3 years with PNC Bank, and 2 years with Northern Trust Retirement Consulting. Ms. Barnes’ experience also includes 2 years experience as an Adjunct Instructor in Accounting and Business at Bryant & Stratton College. Ms. Barnes obtained her A.A.S. degree from J. Sargeant Reynolds Community College in l994, her B.S. degree in Organizational Management  from Saint Paul’s College in l996, and her Master’s Degree in Business Administration  from Central Michigan University in l998.

With over 20 years of experience in defined contribution plan administration, consulting and plan design, Mr. Tripodi specializes in ESOP plan administration and 401(k) plan consulting. Prior to joining Menke & Associates, Inc., Mr. Tripodi was a Managing Consultant with Cascade Pension Services / Invesmart and a manager in the Employee Benefits Group at Deloitte & Touche, LLP. Mr. Tripodi received his Bachelors of Science degree from Syracuse University in 1981 and his Qualified 401(k) Administrator designation from the American Society of Pension Actuaries (ASPA) in 2001.

Fran McCaffery came to Menke & Associates, Inc. with 18 years of experience in Employee Benefit Plan administration.  Mr. McCaffery manages the Wilmington, Delaware, office of Menke & Associates, Inc. Prior to joining Menke & Associates, Inc.,  Mr. McCaffery spent 18 years as a  Team Leader and/or Manager of Plan Administration for Trustar Retirement Services in Wilmington, Delaware. Mr. McCaffery received his Bachelor of Science degree in accounting from Goldey-Beacom College in Wilmington, Delaware.

Richard M. Acheson is both an attorney and a CPA licensed in California. Prior to joining BSI as a principal in 1976, he was a revenue agent with the Internal Revenue Service and a tax manager with Arthur Young & Company. Mr. Acheson majored in accounting at Arizona State University and received his law degree from Loyola School of Law in Los Angeles. He is a member of the California, Federal and American Bar Association and the American Institute of Certified Public Accountants. Mr. Acheson is a founder and a continuing member of the ESOP Association and the National Center for Employee Ownership. He has been involved in business succession both as a consultant and recordkeeper since 1973, and writes and speaks on the subject frequently.

Edgar D. Calove is Systems Coordinator and General Manager of BSI. Since joining BSI’s accounting staff in 1978, Mr. Calove has contributed his considerable talent for organization to virtually every department serving as Accountant, Controller, Systems Specialist, Plan Administrator and most recently, General Manager. In addition to overseeing the general operation of the company, Mr. Calove has overseen the migration of BSI’s proprietary ESOP and 401(k) administration and recordkeeping systems from an IBM mini-computer based format to a user-oriented network, with a dramatic improvement in client service. Mr. Calove holds a B. S. in Business Administration with a major in Accounting from the University of The East, Manila, Philippines.

For 20 years Mary has been instrumental in developing BSI’s systems, programs and procedures. Mary joined BSI’s Data Processing Department in 1980, and rose to the position of Data Processing Manager where she was responsible for maintaining BSI’s ESOP programs and providing programming. Mary has been an Administration Consultant since 1991. Mary regularly attends ESOP Conferences, IBM Classes and Microsoft Seminars, and is an active member of W.E.B. (Women In Employee Benefits).

Maria Perlita has been working with BSI since 1988. Her responsibilities include administering the firm’s in-house ESOP, 401(k) and Cafeteria Plans. Perlita has been BSI’s Chief Accountant and Head of the Administration Group’s Trust Accounting Department. In 1996, she became an Administrative Consultant and currently administers both ESOP and 401(k) Plans. Prior to joining the firm, she had several years of experience in the field of auditing, accounting, banking and finance. She was employed by a bank for 7 years in positions ranging from Internal Auditor to Branch Manager. Perlita graduated with a B. S. Degree in Commerce and a major in Accounting.

Maycel E. Monilla has been working with BSI since 1998 as a trust accountant. Prior to joining BSI, Maycel worked for Glaxo Wellcome Phils, Inc. as an accountant for 2 years. Her responsibilities included inventory monitoring and re-conciliation, processing payments to manufacturers and foreign suppliers, and assisting in the preparation of financial reports. She was also an auditor for Arthur Andersen, LLP Manila Office, and the Assurance and Business Advisory Services Department. For 2 years, she audited the financial statements and prepared the tax returns of clients in the manufacturing, investment, food and beverage and real estate industries. Maycel holds a B. S. Degree in Accountancy and has passed the Certified Public Accountant Licensure Examination in California.

Arthur T. Amil II has been working with BSI since 1999, initially as a trust accountant for ESOP and 401(k) clients of BSI. Currently, he is assigned as assistant to the General Manager handling PIMCO Executive Deferred Compensation Plan, a non-qualified plan. Prior to joining BSI, Arthur was the Operations and Accounting Manager for Del Monte Phil., Inc. For 5 years he was in charge of the Agrarian Reform Management, Investing and Accounting of Del Monte employee benefits. During this time he was exposed to various management and financial responsibilities including recordkeeping, financial statements preparation and analysis, budget preparation and evaluation, personnel streamlining strategies and retrenchment implementations. Art holds a B. S. Degree in Accountancy and a Masters Degree in Business Administration.