FORUM A - 4:30 - 6:30 p.m. (2 CPE)
"PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD" UPDATES

Speakers from the PCAOB Office of the Chief Auditor will provide updates on current developments at the PCAOB. The session will start with a brief overview of the PCAOB organization and roles and responsibilities of its various divisions. Then there will be a discussion of the current economic environment and its affect on audit considerations. Discussion of audit concerns resulted from the current economic environment in certain areas, such as liquidity and third-party exposures, asset valuation and impairment, fraud risk considerations, and an overview of recent Staff Audit Practice Alerts issued by the PCAOB to assist auditors in addressing those audit considerations. The session will close with an overview of recent PCAOB Standards including AS7 (Engagement Quality Review) and a brief overview of the PCAOB standards-setting process and current activities. There will also be a Q&A Session.

Chris David, Hong Zhao, and Glorisel Santos are Assistant Chief Auditors at the PCAOB. They and their colleagues in the Office of the Chief Auditor are responsible for developing auditing and related professional practice standards that auditors must follow when performing audits and attestations of publicly-traded companies.

Mr. David served as a manager with a "Big 4" accounting firm, focusing on clients in the manufacturing sector. Mr. David earned his Bachelor's Degree in Finance from the University of Wisconsin-Whitewater and is a licensed CPA in the State of Illinois.

Mr. Zhao served as a manager with a "Big 4" accounting firm auditing companies in Software and Telecommunication industries and instructing auditing methodology at the firm's national trainings. Mr. Zhao earned his Bachelor's degree in Economics from the Tsinghua University in Beijing and his Master's degree in Accounting from the Gorge Washington University in Washington DC. He is a licensed CPA in the Commonwealth of Virginia.

Ms. Santos formed part of the assurance practice of the Big Four firms for nine years. As part of her career with the Big Four, she toured with the National Office in New York City, where she also served as an assurance senior manager for the financial services sector. Ms. Santos earned her Bachelor's degree in Business Administration from the University of Puerto Rico and is currently licensed in Puerto Rico.

Sponsored by Accounting and Auditing Committee

FORUM B - 4:30 - 5:30 p.m. (1 CPE)
ROTH IRA CONVERSIONS

Since its introduction in 1997, the Roth IRA has enjoyed great popularity. One of the Roth's drawbacks has been its income restriction for converting from a traditional IRA. However, these income restrictions are being repealed indefinitely on January 1, 2010, creating opportunities for many investors to convert tax-deferred retirement assets to a Roth IRA. This workshop will provide CPAs with a comprehensive overview of how a Roth IRA conversion works, an understanding of Roth IRA client suitability and how to apply the conversion strategy using a case study approach.

Cynthia L. Hutchins, CFM, CRPC, CIMA Vice President - Investments and Wealth Management, Merrill Lynch. Cynthia has been the Retirement Solutions and Annuities Specialist for the Mid-Atlantic Region since 2005. In this capacity, she is the Specialist for Individual Retirement, Small Business Retirement Plans, 529 Education Plans and Annuities. Previously, Cynthia was a Circle of Excellence Financial Advisor with Merrill Lynch. She began her career in the financial services industry as an Advisor at Shearson Lehman Brothers in 1985. Cynthia has earned several professional designations including the Certified Financial Manager designation, the Chartered Retirement Plan Consultant designation through the College For Financial Planning and the Certified Investment Management Analyst designation through the Wharton School at the University of Pennsylvania and the Investment Management Consultant's Association.

Michael W. Rosa, CFM, CIMA Assistant Vice President, Wealth Management Advisor. Michael is a Wealth Management Advisor in the Tysons Corner office of Merrill Lynch. In this capacity, Mike provides risk management and strategic portfolio services to individual, institutional, corporate and non-profit clients. Mike is experienced in all aspects of the investment process, from research and strategy through implementation. Prior to joining Merrill Lynch in 1998, Michael enjoyed a successful career in corporate finance with Siemens and Sprint international.

Michael has earned several professional designations including the Certified Financial Manager designation and the Certified Investment Management Analyst designation through the Wharton School at the University of Pennsylvania and the Investment Management Consultant's Association. Michael is a graduate of the University of South Carolina where he earned a Bachelor of Science Degree in International Studies and a Masters Degree in International Business.

Michele G. Walthert, CFP is a Financial Advisor in the Tysons Corner office of Merrill Lynch. As a Certified Financial Planner she adheres to a planning-based approach to wealth management. Within the team she has primary responsibility for all aspects of the financial planning process. A native of Switzerland, she brings a global perspective to financial strategies and solutions. Michele obtained her Certified Financial Planner (CFP?) designation awarded by the Certified Financial Planner Board of Standards, Inc. in 2007 and holds a Bachelor of Science degree in Marketing and Business from George Mason University. Michele joined Merrill Lynch in 2001.

Sponsored by the Tax Committee

FORUM C - 5:30 - 6:30 p.m. (1 CPE)
LEGAL ISSUES FOR FAMILIES IMPACTED BY ALZHEIMERS & OTHER INTELLECTUAL DISABILITIES

Learn about the role a power of attorney will play, what to do when a power of attorney cannot be executed, what role living wills and advance directives play, when a Guardian and Conservator is needed, and when a special needs trust is appropriate. Our speaker will address who is a ward, guardian, conservator, agent and trustee.

Lori Murphy is an attorney and shareholder with Bean, Kinney & Korman, PC. Mrs. Murphy's estate planning practice includes individual planning and business succession planning. She assists clients with wills, powers of attorney, living wills, living trusts and special needs trusts.

Sponsored by Personal Financial Planning Committee

FORUM D - 5:30 - 6:30 p.m. (1 CPE)
DOCUMENTING, PREPARING AND EVALUATING CONSTRUCTION CLAIMS

An introduction to documenting, preparing and evaluating construction claims. Although the discussion will focus on the construction industry, the majority of the terminology and techniques are applicable to most litigation claims preparation and analysis.

Michael R. Martin, Jr. is a Senior Manager for LitCon Group, LLC. Mr. Martin has more than thirteen years of experience specializing in providing clients in the construction and government contracting industries a variety of services including damages analysis, litigation support, and forensic accounting. Mr. Martin's experience includes both the preparation and defense of claims and requests for equitable adjustments in construction, government contracting and commercial matters. He has provided assistance on compliance matters involving the Federal Acquisition Regulations, Cost Accounting Standards, False Claims Act and the Truth in Negotiations Act. He has testified in court regarding financial damages and accounting issues.

Sponsored by the Business Valuation & Forensic/Litigation Support Services Committee