Cindy Fraterrigo is a principal at PricewaterhouseCoopers in the Global Human Resource Services practice in Chicago. Cindy has 19 years of experience working with employers in both the public and private sectors where she has played an integral role in developing creative solutions for their benefit plans from both an HR and financial perspective. Cindy has been involved with all aspects of retirement plans, including administration, funding, accounting, plan design and application of the Employee Retirement Income Security Act and the Internal Revenue Code. Cindy spent two-years on secondment to the PwC office in London where she specialized in International Accounting for defined benefit plans and share based payment plans. Cindy is a Fellow of the Society of Actuaries, an Enrolled Actuary, and a member of the American Academy of Actuaries. She earned a BS in Actuarial Science from the University of Illinois in Urbana-Champaign, Illinois.