Meet Your Consultants

Stephen W. Forbes, J.D., LL.M., Vice President, Denver Division
A graduate of George Washington University Law Center, Steve joined SunGard Corbel in 1998 with the PPD asset acquisition. Before joining Pension Publications of Denver (PPD) in 1988, Steve was a Tax Law Specialist with the National Office of the Internal Revenue, Employee Plans Division, where he was a final reviewer for the prototype program, drafted Revenue Rulings, Revenue Procedures and Notices, and participated in several Treasury regulation committees. He also taught training classes to IRS Tax Law Specialists. Steve was formerly an Adjunct Professor (Qualified Deferred Compensation), Graduate Tax Program, University of Denver College of Law. He conducts many SunGard Corbel seminars, including the ERISA Workshop, prototype, 401(k), 403(b), and private in-house seminars. Steve is also the author of The 5500 Filing Guide and a contributing author of The Pension Library.

Michele D. Lellouche, J.D., Assistant General Counsel
Michele earned a B.A. in History and Communications from Jacksonville University, an M.A. in History, and a J.D. from Florida State University. She has been at SunGard since 1991, specializing in cafeteria plans, and was author and editor for the Relius Education "Pension Elements" and "Pension Basics" computer- based training courses. She has also been a presenter at various SunGard seminars. Michele has been published in the Historical Dictionary of the Modern Olympic Movement and The St. James Encyclopedia of Popular Culture.

Robert M. Richter, J.D., LL.M., Vice President, Document Consulting Services
Robert began his career with SunGard in 1985, and has served as Director of the Technical Consulting Department since 1992. He is instrumental in authoring and supporting SunGard's retirement plan documents, as well as being co-author of the firm's Cafeteria (Section 125) plans. He is a frequent speaker at industry conferences throughout the country. Robert is President-Elect of the American Society of Pension Professionals and Actuaries (ASPPA). Robert is also a fellow in the American College of Employee Benefit Counsel, and is a member of the National Institute of Pension Administrators (NIPA) and The Florida Bar. Robert received a B.S., with a major in Finance, from the University of Florida, a J.D. from Florida State University, and an LL.M. in taxation from the University of Florida.

Carl Shrader, J.D., Assistant General Counsel
For almost two decades, Carl served as chief counsel at two pension consulting firms, where he authored their proprietary volume submitter documents and developed their document automation systems. Prior to that, he served as a staff writer, technical editor, and product developer for a number of employee benefits publications. Carl earned his J.D. at Fordham Law School in 1985, and has an undergraduate degree in actuarial science.

S. Derrin Watson, J.D., APM,
received his bachelor's degree in Accounting from BYU, and his J.D. from UCLA Law School. Derrin has been involved with qualified plans since 1977 and had his first case involving controlled groups shortly thereafter. He lectures frequently for ASPPA and NIPA, and is also a presenter at various SunGard Corbel programs and Web seminars. He is also the author of "Who's the Employer," a book dealing with controlled groups, affiliated service groups, leased employees, and other plan issues affecting employee/employer status, and also writes the Who's the Employer column for BenefitsLink. He is actively involved in authoring The Pension Library, a SunGard technical resource publication, and has authored several articles for the Journal of Pension Benefits and for ASPPA publications. Derrin also wrote the software for Pension Information eXchange (PIX) computer BBS.