Thomas Pevarnik is a Managing Director in Deloitte Tax's Washington National Tax Office. Tom serves clients with various issues related to the delivery of employee benefits, including issues related to tax-favored retirement plans, and issues related to executive compensation. Tom has over 35 years of experience in employee benefits, including almost 30 years with Deloitte. Prior to joining Deloitte, Tom worked with the Employee Plans division of the IRS National Office, which oversees tax-favored retirement plans. While at the IRS, Tom was a charter member of the committee that developed the Voluntary Compliance Resolution Program, and serves as Deloitte' primary point of contact for submissions made to the IRS under the current IRS qualified plan correction programs, and is a subject matter specialist for all types of retirement plans. Tom is a former Co- Chair of the Subcommittee on Administrative Practices of the American Bar Association's Employee Benefits Committee, Chair of the AICPA Employee Benefits Technical Resource Panel, a member of the planning commitee for the AICPA Employee Benefits Plan Conference, and a frequent speaker on various employee benefits issues at ABA and AICPA conferences.