Employee Benefit Plans Conference - A Virtual Event

Ingrid Boyd

Ingrid Boyd is an audit principal in the national employee benefit plan audit practice at Sikich. With nearly 25 years of experience in public and industry accounting, Ingrid specializes in employee benefit plan audits. She leads the regional audit practice, overseeing 75+ audits annually while mentoring professionals. Her expertise spans Defined Contribution, Defined Benefit, Health and Welfare, ESOPs, and multiple employer plans.

Marcus Aron

Marcus J. Aron, CPA, CGMA - Acting Chief, Division of Accounting Services, Employee Benefits Security Administration, U.S. Department of Labor, Washington, D.C.

Mr. Aron has over thirty years of experience in working with audits of ERISA-covered plans.  He is responsible for the day-to-day implementation of EBSA's CPA Firm Inspection Program, providing technical assistance to plan filers and plan professionals, and providing ERISA-related accounting and auditing expertise within EBSA.

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. 

Susan Hicks

Susan W. Hicks, CPA

Sue.hicks@aicpa-cima.com 
(703) 615-4007

Sue is a Senior Manager with the Association of International Certified Professional Accountants Employee Benefit Plan Audit Quality Center (EBPAQC). In her role, she supports the EBPAQC Executive Committee, coordinates Center activities, and develops webcasts, tools and resources for member firms. She also liaises with the Department of Labor and standard setters on issues affecting employee benefit plan audits. In addition, Sue supports the activities of the AICPA Employee Benefit Plans Expert Panel, works closely with AICPA Peer Review and Professional Ethics and other Association teams on EBP related issues, and serves on the annual AICPA Employee Benefit Plans Conference Committee.

Prior to joining the AICPA, Sue served as Controller at the Westfield's Conference Center, and before that was an Audit Manager with Touche Ross & Co.

Stephen LaGarde

Stephen LaGarde is a principal in Ernst & Young LLP’s National Tax Department in Washington, DC. Stephen advises clients on all U.S. federal tax aspects of compensation and benefits, including health and welfare plans, executive compensation, tax-favored retirement plans, equity-based compensation, and fringe benefits. Stephen has advised entities of all types and sizes across all industries, as well as high net worth individuals. Stephen joined EY after serving as an Attorney-Advisor in the U.S. Treasury Department’s Office of Benefits Tax Counsel, where he worked on a wide variety of rulemaking, including rulemaking associated with the Tax Cuts and Jobs Act. Prior to Treasury, Stephen spent 14 years in the national tax office of another Big 4 accounting firm specializing in employee benefits, employment taxes, and executive compensation. Stephen has been a frequent writer and speaker on taxation matters and has served as an adjunct professor in Georgetown Law’s LL.M. program. Stephen received a Bachelor of Arts degree with highest distinction from the University of Virginia and a Juris Doctor from Georgetown Law, where he served as Editor-in-Chief of The Tax Lawyer.

Emily Milligan

Ms. Milligan consults on a wide range of qualified retirement plan administration and compliance issues and specializes in performing nondiscrimination testing for complex or unique fact patterns (e.g., controlled groups, plan mergers, etc.). She regularly assists plan sponsors with other administration and compliance activities, such as calculating annual employer contributions; completing the plan's financial statement audit; and correcting operational errors through Internal Revenue Service and Department of Labor correction programs.
Additionally, Ms. Milligan assists with compensation-related issues, such as pay equity analyses and complicated tax-related calculations. She also applies her background in statistics to data analysis projects, including plan design models and forecasts. Ms. Milligan is an expert in working with client data and performing calculations.
Prior to joining A&M, Ms. Milligan was an Associate with Compensation & Benefit Solutions in Denver, Colorado.
Ms. Milligan earned a bachelor's degree in mathematical and computer sciences and a master's degree in applied mathematics and statistics from the Colorado School of Mines in Golden. She is a member of ASPPA and holds the Qualified Pension Administrator and Qualified 401(k) Consultant credentials.

Amber Solotto

Amber is a Managing Director with RSM US LLP’s Washington National Tax compensation and benefits practice. Previously, she spent more than two years at the Department of the Treasury as an attorney-advisor to Benefits Tax Counsel within the Office of Tax Policy and more than 10 years at Deloitte, most recently with their compensation and benefits practice in Washington National Tax. Amber earned a B.A. from New York University and a J.D. from Drexel University School of Law. She is admitted to the Bar in both the District of Columbia and Pennsylvania.