Employee Benefits Conference

Ian Dingwall, CPA, assumed the position of the Employee Benefits Security Administration’s (EBSA) (formerly the Pension and Welfare Benefits Administration) first chief accountant on July 1, 1988. He serves as EBSA's primary adviser on accounting and auditing issues stemming from EBSA's responsibilities under the Employee Retirement Security Act (ERISA) and the Federal Employees’ Retirement System Act (FERSA). Mr. Dingwall was instrumental in developing and implementing the agency's fiduciary audit plan for carrying out its responsibilities for the multi-billion dollar Federal Thrift Savings Plan. From 1969 to 1974 he was with the accounting firm of Ernst & Young, where he conducted financial audits and performed related tax services for clients. Mr. Dingwall, a graduate of the University of Maryland, is a certified public accountant in Maryland and a member of the American Institute of Certified Public Accountants and the Greater Washington Area Institute of CPAs.

Kenneth A. Bagner, CPA, MST, is a member of the Firm in Charge of EB Plan Practice, Sobel and Co. LLC. He began his career with Sobel in 1999 and over the years has served diverse niches including commercial real estate, waste management, manufacturing, wholesale, not-for-profit organizations, and employee benefit plans. He is a 1999 graduate of Montclair State University where he earned his Bachelor of Science in Accounting. In 2003, he graduated summa cum laude from Rutgers University, where he earned his Masters in Taxation. He is a member of Beta Gamma Sigma, the highest honor society for collegiate schools of business.

Diane Wasser is the Founder and Partner-in-Charge of EisnerAmper’s Pension Services Group with more than 20 years' experience providing employee benefit plan audit and consulting services to publicly and privately owned entities, including those registered on the NYSE. Diane has served on the Executive Committee of the AICPA’s Employee Benefit Plan Audit Quality Center, the AICPA’s Employee Benefit Plan Expert Panel, and numerous AICPA task forces including the AICPA Audit Risk Alert Task Force.

David R. Dacey, CPA, is a Partner, Technical Resources Department, Withum Smith and Brown (WS+B). He has more than 30 years of professional accounting experience. He is a certified public accountant in the state of New Jersey. He works with the WS+B accounting and auditing policy committee and is responsible for researching and disseminating updates on technical accounting and auditing pronouncements to the Firm’s professional personnel. He is the practice leader for the Firm’s Employee Benefit Plan Services Group, the group that conducts the audits of the Firm’s ERISA clients. His experience spans many industries, including various aspects of manufacturing, wholesale and distribution, and service industries including the legal and medical professions, construction and retail. He received his bachelor’s degree in accounting from Rutgers University, Newark.

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.

Ronald F. DeSoiza is a Partner of the Firm O’Connor Davies and has more than 30 years of accounting experience with local and national firms. He provides specialized service in auditing and accounting, litigation support, business consulting and valuation, and taxation. In addition to his role as one of O'Connor Davies' quality control partners, Ronald conducts peer reviews of other CPA firms across the nation on behalf of the American Institute of Certified Public Accountants. He has also participated in numerous New York State civil and criminal cases, and has testified in front of the New York State Insurance Department.

David Evangelista has more than 40 years of experience advising and auditing ERISA benefit plans. His responsibilities have included management and supervision of audit and accounting and tax clients in the public and private sectors, including employee benefit plans, labor unions, nonprofit organizations, individuals, corporations and partnerships. Evangelista has also been a leader in the litigation support and forensic practices of several large CPA firms. In March 2008, the U.S. Secretary of Labor appointed him to the Employee Retirement Income Security Act (ERISA) Advisory Council for a three-year term. Evangelista was appointed by the American Institute of Certified Public Accountants (AICPA) in 2003 to the initial executive committee of AICPA Employee Benefit Plan (EBP) Audit Quality Center, established to improve the overall quality of employee benefit plan audits. He has served on several AICPA EBP committees and task forces, and he has chaired and been a speaker at its national EBP conferences. Evangelista is a Past Chair of the International Foundation Financial Review Committee, previously served as an Advisory Director on its Board, as a member of its Professionals Committee, and is a current member of its Government Liaison Committee. He is licensed in the states of New York and New Jersey and serves or has served on several boards of directors in the New York area. Evangelista served on the boards of trustees of the New York State Society of Certified Public Accountants (NYSSCPA) and its Foundation for Accounting Education (FAE). He was president of the FAE board (2016-2017) and vice president of NYSSCPA (2012-2013 and 2025-2026) and currently serves as a trustee and immediate past president for the NYSSCPA CPA PAC. In 2022, NYSSCPA awarded Evangelista its Distinguished Service Award. He is a graduate of the Wharton School of Business of the University of Pennsylvania and holds a bachelor of science degree in economics with a concentration in accounting.

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

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.

BIO is out of date Kenneth J. Gralak, CPA, MBA, is a Principal at Schulman Lobel Wolfson Zand Abruzzo Katzen & Blackman LLP. His responsibilities in the quality control department include the monitoring of quality control policies and procedures for compliance and professional standards. He performs quality reviews of attest clients, participates in the firm’s internal inspection process and assists in providing staff training. His experience includes providing auditing and consulting services for employee benefit plans, not-for-profit organizations and various private sector industries. He is a member of the Adjunct Faculty of Mercy College and the NYSSCPA. He serves on the Not-for-Profit Organizations Committee, the CPA Journal Editorial Board and is currently the Chair of the Employee Benefits Committee.