Mr. Aron has nearly 40 years of experience with EBSA working with audits of ERISA-covered plans. As the Acting Chief Accountant, Employee Benefits Security Administration, Mr. Aron is responsible for managing the resources of the Office of the Chief Accountant and implementing various comprehensive, nationwide enforcement programs relating to certain provisions of the Employee Retirement Income Security Act (ERISA). He also provides ERISA related accounting and auditing technical expertise within the Employee Benefits Security Administration and is the liaison with the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB) and other professional organizations. Mr. Aron provides executive oversight and leadership for EBSA?s fiduciary oversight program for the federal government?s Thrift Savings Plan (TSP). The TSP is the largest defined contribution plan in the world, with assets in excess of $1 trillion and covering 7.3 million participants. 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.

Garrett T. Norof is a Vice President and Consulting Actuary in our New York office, in USI Consulting Group?s Defined Benefit department. He joined USI Consulting Group in 2009 and is a ten-time winner of the Annual Summit Award for excellent client service and performance. He is the plan actuary for small to mid-size clients providing complete actuarial support, as well as consulting and regulatory technical support. Currently, he supervises several members of the actuarial staff. His expertise encompasses all of the disciplines associated with actuarial and retirement services, including plan design, funding strategies, administrative procedures, governmental reporting and employee communications. Garrett has over 25 years of experience in the actuarial field. Garrett graduated from the State University of New York at Buffalo with a BA degree in Mathematics and is an Enrolled Actuary and a Member of the American Academy of Actuaries.

J. Grant Elman is a Vice President and Actuary in USI Consulting Group?s Defined Benefit department. He joined USI Consulting Group in 2002 and leads a team of actuaries responsible for defined benefit valuations, administration and consulting. Grant has 40+ years of experience in the retirement industry, provided consulting services for the retirement plans of Fortune 500 companies in the manufacturing and financial service industries, as well as several health care organizations. He has been involved in several merger and acquisitions situations and designed a number of cash balance pension plans. He leads an internal team responsible for plan design, financial forecasting, asset/liability modeling and pension de-risking strategies. Grant provides internal support to the practice on all legislative issues affecting defined benefit plans and writes many client bulletins and other USI publications on retirement plan matters. Grant graduated from Stevens Institute of Technology with a BS degree in Mathematics. He became an Associate of the Society of Actuaries in 1990, an Enrolled Actuary in 1991 and is a Member of the American Academy of Actuaries.

Seth P. Heller, CPA is a partner that specializes in auditing employee benefit plans, broker-dealers, introducing brokers, and investment entities. Seth manages approximately 50 employee benefit plans including 401(k), 403(b), and profit sharing plans. Seth joined Lilling in 2012. Seth received his Masters of Science in Accounting from Baruch College and his Bachelors of Science in Accounting from the University of Connecticut. Seth is a Certified Public Accountant in New York, District of Columbia and Massachusetts and a member of the AICPA, NYSSCPA, and PICPA.

Gregory Politan is a senior manager who specializes in peer reviews and quality management. Gregory joined Lilling in 2025. Prior to joining Lilling, Gregory worked as a senior manager for PricewaterhouseCoopers LLP in the asset and wealth management sector for approximately 10 years, specializing in the audits of hedge funds, private equity funds, fund of funds, and employee benefit plans. Greg earned his Master of Science in Accountancy from Baruch College and his Bachelor of Business Administration in Entrepreneurial Management from the University of Rhode Island. Greg is a Certified Public Accountant in New York.

Robert has more than 20 years of experience across financial services, real estate, and technology. He began his investment industry career in 2001 with Morgan Stanley Dean Witter before moving his practice to Merrill Lynch in 2004. After six years as a financial advisor, he decided to change career paths. In 2006, he joined Thomson Reuters as a Strategic Account Director, covering various wealth management firms. After receiving an MBA from New York University, he held several positions at CoreLogic, culminating in Director of Strategic Sales and Licensing. After working in both the technology and real estate fields, Robert realized his passion for forming long-term connections with families, business owners, and entrepreneurs and helping them pursue their financial goals. In 2021, he joined Stifel to do just that. Robert earned a Bachelor of Science in Finance from Case Western Reserve University and went on to attain an MBA in General Management at New York University. Robert lives with wife, Aimee, daughter, Silvia, and dog, Schafer, in Midtown Manhattan. They enjoy spending their summers in Long Island and Southampton with family and friends.

Ramya Bala is the Global Tax Technology Leader at Eisner Advisory Group LLC and a Tax Partner with deep experience at the intersection of tax, technology, and global delivery. Ramya leads the firm?s tax technology and artificial intelligence strategy, partnering closely with Tax leadership to drive innovation that strengthens client service and enables responsible growth. Her focus is on the thoughtful adoption of technology?ensuring solutions are the right fit for the business, enhancing quality and professional judgment, and aligning with client needs. Ramya brings more than a decade of experience serving asset management clients, including private equity funds, hedge funds, funds of funds, and investment advisors. She provides tax advisory and compliance services to both emerging and established organizations with U.S. and international operations, and works closely with clients to navigate complex federal, state, and local tax considerations. She also leads the firm?s global tax right?shoring initiatives, supporting the deployment of scalable compliance and reporting processes, client onboarding models, automation efforts, talent development programs, and quality and risk management frameworks. In addition to her client and technology leadership, Ramya is actively involved in professional development and knowledge?sharing initiatives across the firm. She is a frequent speaker on tax?related topics, including alternative investment industry forums, and supports internal training and mentoring efforts within the Tax practice.

Experienced Technology leader with a demonstrated history of working in the accounting industry. Skilled in Strategic Planning, Budgeting and Purchasing, Implementing and Upholding IT polices, Analytical Skills, Evaluating Technology, Leading Projects, Overseeing Firm Infrastructure and Manage Change. Strong information technology leader who graduated from Massachusetts College of Liberal Arts.

Richard Fischer has more than 30 years of experience in audits, reviews, compilations, and internal control engagements in the public, private, non-profit, and governmental sectors. His clients work in a variety of industries, including construction, real estate, manufacturing, communications, wholesale, and retail. He is a frequent speaker on fraud and risk assurance, and has advised clients on ways to reduce and mitigate risk within their financial statements. He also specializes in employee benefit plan audits, and has worked with SEC-registered clients to resolve comments related to their accounting positions or financial disclosure-related issues.

Susan W. Hicks is an Associate Director, Employee Benefit Plan Audit & Accounting with the AICPA. She is responsible for all Employee Benefit Plan Audit Quality Center activities, including member recruitment and retention, member communications, technical support to the Center's Executive Committee, and serving as liaison to the DOL. She also staffs the AICPA Employee Benefit Plans Expert Panel. Prior to joining the AICPA, Ms. Hicks was a manager at Touche Ross & Co. She obtained her B.S. in Accounting at the University of Northern Colorado. As of 5/1/25

Ashley is a Managing Director at Lazear, where she leads sell-side ESOP engagements in the New Jersey/New York region and extends her expertise to business owners nationwide. She helps clients navigate complex ownership transitions, creating innovative solutions that maximize value for owners, employees, and the business. Known for her creativity and client advocacy, Ashley inspires business owners to consider new perspectives and approaches, which has fueled her focus on ESOPs. Ashley built a career as a banker, relationship manager, and advisor. She began on Wall Street, participating in extensive credit and leadership training, and later focused on middle-market businesses, structuring optimal financing and treasury management solutions. Ashley serves on several advisory boards and committees, including the CFO Leadership Council, Rutgers NJ/NY Center for Employee Ownership, the Exit Planning Institute, and The Family Center, a not-for-profit social services organization in Brooklyn, NY. She holds a Bachelor of Science degree in Finance with minors in International Business and Spanish from Pennsylvania State University, and a Master of Business Administration from NYU Stern School of Business.

The Next Level Private family is on a quest to build a community of people who want to strive towards financial independence, and who are looking for more in the way of significance and impact. This is not a job to Barry; it is a calling and way of life. The Next Level community is an amazing group of regular successful people who believe success is about more than money. Barry believes this ethos is changing the face of wealth management and financial advocacy in the Tri-State area. Barry embarked on his journey to change the face of the financial services industry in 1987. During his 37 plus year career, Barry has proven to be eminently qualified to help clients and their families in his role as their trusted advocate. He has helped them navigate most market environments, helping them sleep at night since 1987, as they march towards financial independence. Barry considers himself ?the people?s advocate,? and takes great pride in his ability to add value by providing clients with the highest standard of support, collaboration and knowledge. Barry founded Next Level Private with his team in 2021 as a registered independent advisor to serve clients and the community in a better way as fiduciaries. It is important to recognize and understand that NXT is not a broker dealer, and because of that Barry, the firm and all of its employees, are held to a higher standard of care, known as the fiduciary standard. Barry is a 1983 graduate of Iona Prep and in 1987 graduated from Boston College Carroll School of Management with a B.S. in Finance and Marketing. His belief in continual learning has earned him multiple industry designations including the Chartered Retirement Planning Counselor (CRPC?), the Chartered Retirement Plan Specialist (CRPS?), and the Chartered Advisor of Philanthropy (CAP?). Since 2018, Barry has been recognized consistently as a Forbes Best-In-State Wealth Advisor for New York State. His highest ranking for Forbes Best-In-State was #8 in 2022. Next Level Private has been recognized on Financial Advisor magazine?s list of America?s Top RIAs since 2022 and in 2024, Barry was recognized by Advisor Hub as a Top 200 RIA to watch. Next Level Private has also been featured as ?The Face of Financial Advocacy? in 914 Inc and Westchester Magazine. Next Level Private and Barry currently advise on and manage in excess of $1 billion of assets and liabilities. Barry?s motivating force for Next Level Private, and the way he and his wife Elisabeth (?Lis?) live their lives encompasses helping others and continuously finding ways to give back to their communities. In the spirit of giving of oneself, Barry was one of the early organizers of Rye Youth Lacrosse where he helped form the foundation to the program?s success producing scores of future college players. Barry is often heard saying ?Do something for someone today that will change their life tomorrow,?; a simple and tremendously powerful way to live. Barry, Lis and the Next Level family are keenly focused on giving back to many charitable organizations and philanthropic causes. Barry serves as a director on the board of Hospice of Westchester. He is a past member of Elizabeth Seton?s Children?s Leadership Council, and a member of the Friendly Sons of St. Patrick. Barry and Lis are also immediate past National Co-Chairs of the Crusader Athletic Fund for the College of the Holy Cross. The Friendly Sons of St. Patrick has recently named Barry to serve as Historian of the Society. Barry is tremendously proud of his support and his participation in Swim Across America (?SAA?). Participating for over 15 years, and since 2022, Sponsor and Captain for the Next Level Private SAA team, Barry has been Making Waves to Fight Cancer; in 2024 Team Next Level Private raised in excess of $103,000 for SAA. Barry, Lis and NXT are also passionate supporters of Bronx Lacrosse, Soul Ryders, Buying Time, Each One Counts, Iona Prep Father?s Council, Don Bosco Community Center, the Westchester County Police Chiefs Association and many other law enforcement organizations, SOTF (Special Operators Transition Foundation) The Umbrella Club of Fairfield County, Boston College, The College of the Holy Cross, the Rye Fire Department, and The Chris Mello Memorial Scholarship Foundation. Barry and Next Level Private actively participate, educate and support many of the PBA?s here in Westchester County. The Mitchells raised their three children in Rye, New York. The oldest two are college graduates ? Barry III, Boston College ?21, and Margaret, College of the Holy Cross ?22. John ?25 is currently attending the College of the Holy Cross. All three Mitchell?s excelled in the classroom and played lacrosse at their respective schools. Barry is an avid golfer and open water swimming enthusiast.

Gary has an unparalleled passion for helping others design the life they always envisioned. He prides himself in building lifelong relationships with each and every one of our clients, considering them an extended part of our family. Whether meeting at your kitchen table or your office, Gary enjoys nothing more than getting to know our clients on an intimate level and thoroughly understanding their unique goals, passions, aspirations, and hopes and dreams. Through these meaningful conversations, he is able to outline a financial roadmap that has a ?real? purpose?allowing clients to take their financial health to the next level. One of Gary?s greatest pleasures is helping others turn their dreams into a reality, striving towards financial independence so they are able to live a much more fulfilled and rewarding life. Gary brings over a decade of experience in the financial services industry in both personalized financial planning and risk management, which are key priorities for our clients. He truly believes in investing in one?s self, and through advanced training has earned the Certified Exit Planning Advisor (CEPA) designation. With this extra layer of education, Gary helps clients and other business owners take their companies to the next level. He implements a plan that strives consistently to improve their overall value and ultimately places them in the best position for a future monetization event. Gary graduated from Fairfield University with both a B.A. and M.A. in finance. He was a member of their NCAA Division I lacrosse team where he was also a team captain his senior year. He is former President of the Fairfield University men?s lacrosse alumni association. Gary grew up in Yorktown, New York and is a former member of the Yorktown Chamber of Commerce Board of Directors. He is an active supporter of the law enforcement and first responders? community, working closely with the Police Chiefs, Commissioners and other local PBA?s. He and his wife Danielle live in Westchester County with their daughter, Sienna Rose and son, Gary III.

Senior Manager with extensive experience leading technology and accounting cloud application implementations across outsourced accounting and corporate treasury Proven ability to drive process improvements, manage ERP projects (e.g., Reval, Endur, Intacct, QuickBooks, Xero), and lead cross-functional teams in global, client-facing environments. Skilled in client onboarding, system implementation, and aligning technology solutions with business needs to enhance efficiency and reduce risk. Strong track record of delivering projects on time and within budget, standardizing processes across portfolios, and building trusted relationships with senior-level stakeholders. Experienced in conducting discovery sessions, creating implementation roadmaps, and managing full project lifecycles from planning to execution.