Marc M Twinney Editor

Michael S. Gordon is an attorney specializing in the practice of ERISA and employee benefits law in Washington, D.C. Olivia S. Mitchell is International Foundation of Employee Benefit Plans Professor in the Department of Insurance and Risk Management at the Wharton School, University of Pennsylvania. Marc M. Twinney is a Fellow of the Society of Actuaries and served on the 1995 Advisory Council to Social Security.