Gary D. Stadtmauer is a member of the New York and New Jersey Bars. Mr. Stadtmauer received his B.A. from Queens College and graduated from Capital University Law School where he was an Articles Editor for the Capital Law Review. He co-authored with Mr. Witman "The Era of the Qualified Top-Heavy Plan: Overview and Planning Techniques" printed by Prentice Hall. Mr. Stadtmauer is a frequent lecturer on 401(k) Plans, and is a past Instructor for The American Society of Pension Actuaries (ASPPA). He is an adjunct professor at Fairleigh Dickinson University, Graduate Business Program. Mr. Stadtmauer has been named numerous times in "Best Lawyers of America" and "New Jersey Super Lawyer".