T. David Cowart: Partner, Sonnenschein Nath & Rosenthal, LLP Greta E. Cowart: Partner, Haynes and Boone, LLP

T. David Cowart is a partner in Sonnenschein Nath & Rosenthal LLP's Employee Benefits and Executive Compensation practice group and has advised clients on employee benefits and executive compensation for 31 years. He is a former Chair of the Employee Benefits Committee of the American Bar Association's Section of Taxation. He is a former Chair of the American Bar Association's Joint Committee on Employee Benefits and is a past Chair of the Continuing Legal Education Committee of Joint Committee on Employee Benefits. He is a Charter Fellow of the American College of Employee Benefits Counsel and its first chair and is a member of the American Law Institute. Mr. Cowart regularly meets with such agencies as the Internal Revenue Service and U.S. Department of Labor. Mr. Cowart helped create the IRS' TEGE Council and serves on its EPCRS National Practitioners Group. Mr. Cowart attended the University of Mississippi, where he received a B.B.A., summa *** laude and J.D., magna *** laude, and New York University, where he received an LL.M. in Taxation with honors.

Greta E. Cowart is a partner in Haynes and Boone, LLP's Employee Benefits and Executive Compensation practice group. She has provided advice and counseling with respect to ERISA, employee benefits and executive compensation issues for 24 years. She is a former Chair of the Employee Benefits Committee of the American Bar Association's Section of Taxation (2006-2007). She is a member of the American College of Employee Benefits Counsel. She is a former Chair of the Indiana State Bar Association Section of Taxation and a fellow of the Indiana Bar Foundation. She is a member of the American Law Institute. Mrs. Cowart regularly meets with such agencies as the Internal Revenue Service and the U.S. Department of Labor. She has been a member of the Board of Directors of SouthWest Benefits Association, and chair of its continuing education committee. Mrs. Cowart received a B.S. in Business from Indiana University (Bloomington) with high distinction and a J.D. from Indiana University – Bloomington, *** laude.