Gary S. Lesser, Esq., is the principal of GSL Galactic Consulting, located in Indianapolis, Indiana. Mr. Lesser maintains a telephone-based consulting practice providing services to other professionals and business owners. He is a nationally known author, educator, and speaker on retirement plans for individuals and smaller businesses. Mr. Lesser has broad technical and practical knowledge of both qualified and nonqualified retirement plans. Mr. Lesser is the technical editor and co-author of HSA Answer Book, SIMPLE, SEP, and SARSEP Answer Book, Life Insurance Answer Book for Qualified Plans and Estate Planning, Roth IRA Answer Book and Quick Reference to IRAs, all published by Wolters Kluwer Law & Business. Mr. Lesser is also the principal author and technical editor of The CPA's Guide to Retirement Plans for Small Business Owners and the Advisor's Guide to Health Savings Accounts, publications of the American Institute of Certified Public Accountants (AICPA). He has developed several software programs that are used by financial planners, accountants, and other pension practitioners to design and market retirement plans for smaller businesses. His two software programs—QP-SEP Illustrator™ and SIMPLE IllustratorSM—are marketed and distributed nationally. He has also been published in the EP/EO Digest, Journal of Taxation of Employee Benefits, Journal of Compensation and Benefits, Journal of Pension Benefits, Life Insurance Selling, Rough Notes, and NAPFA Advisor. Mr. Lesser is an associated professional member of the American Society of Pension Professionals & Actuaries (ASPPA). In 1974, Mr. Lesser started his employee benefits career with the Internal Revenue Service as a Tax Law Specialist/Attorney in the Employee Plans/ Exempt Organizations (EP/EO) Division. He later managed and operated a pension administration and actuarial service organization, was an ERISA marketing attorney for a national brokerage firm, and was a senior vice president/ director of retirement plans for several nationally known families of mutual funds and variable annuity products. Mr. Lesser graduated from New York Law School and received his B.A. in accounting from Fairleigh Dickinson University. He is admitted to the bars of the state of New York and the United States Tax Court.

Mr. Lesser also co-authored Basic Accounting Simplified. This book helps students of accounting to think through, understand, and master the more difficult issues that will be taught as their accounting education progresses. For more information, visit www.basicaccountingsimplified.com