Joseph Farrenkopf has over 12 years of experience in public accounting. He specializes in audits of employee benefit plans and has assisted in developing the Firm’s streamlined approach to ensure efficient and effective employee benefit plan audits. Joseph attends and speaks at various employee benefit plan Firm audit training sessions each year. He also contributes articles to the Firm’s Thought Leadership series. As of 5/1/25

Michael E. Auerbach As the Chief Accountant, Employee Benefits Security Administration, Mr. Auerbach 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. Auerbach 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 of in excess of $700 billion and 6.5 million participants. Mr. Auerbach is a certified public accountant and earned his B.S. in accounting, from the University of Maryland.

Mark S. Lilling, CPA, is the founder and managing partner of Lilling & Company LLP. He is director of client services and the audit and peer review divisions of the firm. Mark’s audit focus includes broker-dealers, investment entities, employee benefit plans, not-for-profits, and government organizations. He also performs peer reviews of other CPA firms under standards established by the AICPA. Every year since the AICPA Peer Review program became mandatory in 1988, he has performed the most peer reviews in New York. Mark is a frequent speaker and author on audit issues. Prior to founding Lilling, he was an audit professional at a “Big Four” accounting firm and was a partner at a top 100 accounting firm in the United States.

Seth Heller is an audit manager at Lilling & Company. Seth specializes in auditing employee benefits plans, broker-dealers, and investment entities. Each year, Seth manages approximately 50 employee benefit plans including 401(k), 403(b), defined benefit, and health and welfare. 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 and a member of the AICPA and NYSSCPA.

Adam S. Lilling is a partner of Lilling & Company LLP. Adam specializes in auditing employee benefit plans, investment entities, broker-dealers, and commercial entities. Adam is the former Chairman of the New York State Society of Certified Public Accountants Employee Benefits Committee. Adam’s background in finance has given the firm a unique perspective to auditing investments. Prior to joining Lilling, Adam was an associate analyst at UBS in equity research, covering internet, advertising agencies, interactive media, and alternative energy. He wrote company and industry research reports, developed financial models of covered companies, and advised clients on investment decisions. Adam also worked at Bear Stearns in credit research. Adam received his Masters of Business Administration, with distinction, from the Leonard N. Stern School of Business at New York University and his Bachelors of Business Administration, with distinction, from the Stephen M. Ross School of Business at the University of Michigan. Adam was a member of the Beta Gamma Sigma Honor society at NYU and a member of the National Society of Collegiate Scholars at Michigan. Adam is a Certified Public Accountant and Chartered Financial Analyst. Adam is also a member of the AICPA, NYSSCPA, and CFA Institute.

Rita Piazza, CPA, MBA, is a Senior Director in the Professional Practice Group and Senior Director in charge of Pension Audits at Marks Paneth LLP. She serves on a team that is responsible for the final release of audited, reviewed and compiled financial statements including pension plan audits, projections and forecasts and agreed-upon procedures. Prior to joining Marks Paneth, Ms. Piazza spent approximately 15 years working in the quality control practices of several New York area accounting firms. She has approximately eight years of financial and managerial experience with a Big Four professional services firm. She managed concurrent audit engagements for public, private, national and multinational companies. Her experience encompasses a variety of industries including entertainment,telecommunications, retail and manufacturing, and construction and real estate.

Avery E. Neumark, CPA, JD, LL.M, is a Senior Consultant at Marks Paneth LLP. Mr. Neumark is an attorney with 40 years’ experience specializing in employee benefits and executive compensation, as well as ERISA, retirement and health and welfare planning, and compensation consulting. He has particular expertise in both for-profit and nonprofit sectors, and in serving high-net-worth individuals. His prior experience in professional services firms includes various leadership and management roles; he also specialized in executive compensation and employee benefits planning with a Big Four accounting firm and a national accounting firm. Mr. Neumark is a former Commissioner of the New York State Insurance Fund. From 1987-1994, he served as a Special Advisor to the Lieutenant Governor of the State of New York, Stan Lundine. In 1991, Governor Mario Cuomo appointed Mr. Neumark Chairman of the New York State Temporary Commission on Worker’s Compensation. He is a member of the American Bar Association’s Employee Benefits Committee and is the past chairman of the Fringe Benefits Sub-Committee. He has served on the Board of Directors of the New York State Society of CPAs (NYSSCPA) and is a member of its Employee Benefits Committee and Mediation and Arbitration Committee. Mr. Neumark has served on the Tax Executive Committee of the American Institute of Certified Public Accountants (AICPA). He is a member of the New York State Bar Association’s Employee Benefits Committee and the Tax Management Compensation Planning Advisory Board. He is also a member of the Weill Cornell Medicine Professional Advisory Council. As of 5/1/25

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

Ron Ulrich serves as the vice president of product consulting and compliance for ADP Retirement Services, where he is responsible for delivering products and services to plan sponsors in order to help them maintain their retirement plans in compliance with all applicable IRS and DOL regulations. He also works with plan sponsors to design and implement plan features that will enhance the overall health of their plan, streamline administration and help participants define and achieve their retirement goals. Ulrich has over 25 years of experience in the recordkeeping and administration of retirement plans, and holds the ASPPA Certified Pension Consultant (CPC), Qualified Pension Administrator (QPA), and Qualified 401(k) Administrator (QKA) designations. The Certified Pension Consultant (CPC) is ASPPA’s highest credential.