Steven J. Marlow has been advising financial institutions regarding non-qualified benefit plans and the utilization of life insurance as an informal funding vehicle for more than 20 years. He began his career in KPMG's Tax Department. Mr. Marlow subsequently became the Tax Compliance Director for one of KPMG's clients, a major life insurance company. In that position, he helped create products designed specifically for the bank marketplace and resolve technical issues related to existing Bank Owned Life Insurance (BOLI) programs. Steve was recruited by Clark Bardes Consulting, now Clark Consulting, as a Consulting Principal of the organization. In that position, he was one of eight members of the National Accounts Team (NAT), a group of experienced consultants who were required to be involved with any BOLI transaction of $10 million or more. As a NAT member, Mr. Marlow's focus was to ensure the bank decision-maker(s) had the proper understanding, appropriate design, and correct implementation of their nonqualified benefit and/or BOLI programs. Mr. Marlow has been a frequent speaker at seminars sponsored by various National and State trade associations.