Sue Kobrin currently serves as the Retirement Plan Administrator for Ball State University. Previously, she retired from Ernst & Young's Natioal Performance & Reward group based in Indianapolis, Indiana. She has over 25 years of experience in the field of employee benefits tax and ERISA consulting. She has consulted with clients on a wide variety of technical issues and planning related to qualified reitrement plans and health and welfare benefit plans including the assessment, mitigation and monitoring of risk associated with the delivery of such benefits. She has represented clients during IRS and DOL audits and has assisted them with the preparation of submissions under the IRS Employee Plans Compliance Resolution System. Sue received her Bachelor of Arts degree from Michigan State University and her JD from University of Detroit Mercy School of Law. She is a certified public accountant licensed to practice in Michigan and is a member of the Michigan Bar.