PANEL:

The Honorable Donald C. Lubick, Assistant Secretary for Tax Policy, U.S. Department of the Treasury

Leslie Kramerich, Deputy Assistant Secretary for Policy, Pension and Welfare Benefits Administration, U.S. Department of Labor

David M. Strauss, Executive Director, Pension Benefit Guaranty Corporation

PANEL:

Teresa Heinz, Chairman, Heinz Foundation Philanthropies

Robert G. Chambers, Partner, Montgomery, McCracken, Walker & Rhoads, Philadelphia, Pennsylvania; on behalf of the Association of Private Pension and Welfare Plans --The Benefits Association

Daniel P. O'Connell, Corporate Director, Employee Benefits and HR Systems, United Technologies Corporation, and Vice-Chairman, ERISA Industry Committee

Carol Sears, Enrolled Actuary, Vice President, Small, Parker and Blossom, Peoria, Illinois; and President, American Society of Pension Actuaries

Norman P. Stein, Douglas Arant Professor of Law, University of Alabama, School of Law, Tuscaloosa, Alabama

PANEL:

Paula A.Calimafde, Chair, Small Business Council of America; also on behalf of the Small Business Legislative Council; and Profit Sharing/401(k) Council of America

Judith F. Mazo, Professional Staff, National Coordinating Committee for Multiemployer Plans, on behalf of the Building and Construction Trades Department, AFL-CIO

Gail S. Shaffer, Chief Executive Officer, Business and Professional Women/USA

Ray Pool, Administrator, Oklahoma State Employees Deferred Compensation Program, and Chairman, Legislative Committee, National Association of Government Deferred Compensation Administrators

Wayne Schneider, General Counsel, New York State Teachers' Retirement System, on behalf of the National Council on Teacher Retirement; National Association of State Retirement Administrators; National Conference of Public Employee Retirement Systems; and Government Finance Officers Association