Daniel P. Schwallie, J.D., Ph.D., is an attorney with Hewitt Associates' Retirement Consulting practice. Dan has more than a decade of experience with cash balance plan designs. He has been a panelist on numerous programs, many on the subject of cash balance plans. Dan has been quoted in publications such as Business Insurance, CCH Pension Plan Guide, Chicago Tribune, and Kiplinger's Business Forecasts, regarding retirement, health, and welfare plan legal developments, including developments affecting cash balance plans. He recently testified before the Internal Revenue Service and U.S. Department of the Treasury regarding their proposed cash balance plan regulations. He has published a number of articles in professional journals and a book on the subject of intergovernmental grants. Dan has been with Hewitt since 1993. Prior to joining Hewitt, Dan was an attorney with the Cleveland law firm of Thompson Hine LLP and, before that, an economics professor at Case Western Reserve University.