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Gary Cohen, LCSW, CEAP is co-founder of Chicago-based ERS, a national provider of integrated Employee\/Member Assistance Programs (EAP\/MAP), comprehensive training and consultation services, work\/life services and drug-free workplace policy development. ERS provides services to client companies ranging in size from 10 to 25,000 employees, and spanning industries including health care, insurance, real estate, legal services, financial services, municipal government, manufacturing, transportation, construction and labor unions.  (www.ers-eap.com)

Gary W. Ampulski, PhD, CM&AA, CEPA, is managing partner of Midwest Genesis, a business value enhancement, operational due diligence and transition planning\/execution advisory firm. He is a seasoned operating executive with experience in start-ups, joint ventures, internal growth, corporate development, turn-arounds, workout and M&A transactions. He is a former business owner and CEO of two middle market, publically held companies that have successfully executed  “going private” sales transactions providing both liquidity and increased return for their shareholders. He has been in the business services and graphic arts industries for more than 30 years.\nOver the last eight years, Ampulski has advised private equity groups, lenders and middle market business owners on strategic planning, operating improvement and business value enhancement. He has created multiple investment theses and partnered with both private equity and buy-side investment banking advisors to connect investors with target acquisition opportunities through market assessment, platform and add-on identification, business valuation and due diligence support. He has offices in Northern Illinois and Southern Wisconsin.\nAmpulski holds a BS, MS and PhD in physics from the University of Michigan. He has received certification credentials as a Mergers and Acquisition Advisor (CM&AA) from the Alliance of Mergers and Acquisition Advisors and an Exit Planning Advisor (CEPA) from the Exit Planning Institute. Reach him at (847) 573-9966 or gampulski@midwestgenesis.com.

Frank Palmieri is an attorney who limits his practice to tax and ERISA employee benefit and employment related matters. Prior to founding Palmieri & Eisenberg, Mr. Palmieri headed the employee benefits practice for a major accounting firm in the Philadelphia Region, was a partner in a New Jersey law firm which specialized in employee benefit and labor matters, worked for a major Philadelphia law firm, and began his employee benefits career working in New York City. \n\nMr. Palmieri has extensive experience in both tax and ERISA employee benefit matters, including the establishment, operation and termination of qualified retirement plans for public and privately held companies; implementation and review of executive compensation and equity compensation programs; nonqualified deferred compensation plans for taxable and tax-exempt organizations; healthcare cost containment and design of Section 125 cafeteria plans; HIPAA compliance; U.S. and foreign compensation programs; mergers and acquisitions; retiree medical and COBRA issues; and employee benefits litigation. As a partner in a law firm specializing in employee benefit and labor matters he was responsible for benefit issues relating to corporate downsizings, union negotiations, preparation of employee handbooks, and a broad range of tax and human resource matters. Mr. Palmieri has over 27 years of experience in applying tax, ERISA, labor, employment and insurance laws to complex transactions, and helping employers understand the ramifications of their decisions. \n\nMr. Palmieri is a Lecturer at the Rutgers Center for Management Development, and is a frequent national lecturer for employer and professional organizations. He writes a monthly "Benefits Law" column in Employee Benefit News and previously authorized a similar column from 1994 through 1998. He is also Editorial Advisor for a weekly Legal Alert for Employee Benefit News. Mr. Palmieri's other accomplishments include writing a Chapter on "Qualified Retirement Plans" for the Corporate Controller's Manual; co-authoring a book entitled "Complying with the Family & Medical Leave Act: A Detailed Guide"; authoring Chapters for the Employment Law Handbook and publishing numerous articles in various publications. Mr. Palmieri is Vice Chair of the Qualified Retirement Plan Committee of the American Bar Association Real Property Probate and Trust Law Section (2008 to present). Mr. Palmieri previously chaired the American Bar Association, Tax Section, Subcommittees on Section 125 Plans, State Regulations of Welfare Benefits, Welfare Plan Design Issues and COBRA (1993 to 2007). Mr. Palmieri served on both the Board of Directors and the Personnel Committee of the Family and Children's Services of Central New Jersey, Inc., a not-for-profit entity. Mr. Palmieri has been selected as one of the “Best Employee Benefits” attorneys in the States of New Jersey and New York every year since 1995, has been recognized by his peers as a “Super Lawyer” in the field of employee benefits law, and has been named one of the “Best Employee Benefits Lawyers” in America since 1995. Mr. Palmieri is also a Fellow in the American College of Employee Benefits Counsel.\n \nMr. Palmieri is a graduate of St. John's University School of Law and has an advanced law degree in taxation (LL.M.) from New York University School of Law. He is also a graduate of St. John's University College of Business Administration and is a Certified Public Accountant. Mr. Palmieri is licensed to practice law in New York, Pennsylvania, New Jersey and the District of Columbia. \n