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ACCOUNTING SERVICES
ADVISORY BUSINESS SERVICES
AUDIT AND ATTEST THROUGH SMART AND ASSOCIATES, LLP
BUSINESS CONSULTING
COMPENSATION AND BENEFITS
• Executive Compensation
  Advisory Services
• Retirement Plan
  Evaluation and Design
  Advisory Services
• Health and Welfare
  Advisory Services
• Risk Management and
  Compliance Advisory
  Services
• Transaction Advisory Services
• Corporate Recovery
  Advisory Services
• Human Resources
  Advisory Services
• Managing Directors
TAX SERVICES
TRANSACTION ADVISORY SERVICES

We evaluate and design competitive health and welfare benefit programs that balance the need of employers to reduce their cost with the needs of the employees for quality and affordable health and welfare benefits. For instance, we worked with an employer and representatives of its collective bargaining units to reduce the employer’s cost by 35% and the employee’s contributions by 35% while maintaining a quality benefit program.

Our Services Include:
• Medical plans
• Dental plans
• Flexible Spending Accounts
• Long-term disability plans
• Short-term disability plans
• Group term life insurance plans
• Employee assistance programs
• Supplemental unemployment benefit plans

Health and Welfare Advisory

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