Mark Lipis, Managing Partner, Lipis Consulting, Inc., consults on compensation matters to public, private and not-for-profit organizations. After spending 15 years with Mercer, KPMG and a predecessor to Towers Watson, he created LCI in 1992. In addition to plan design, Mark has served as an expert witness in numerous matters where reasonable compensation was an issue. He has testified in Federal tax court on behalf of the IRS, worked for numerous clients defending their practices before the IRS, and has worked both for and against the California Attorney General. He graduated from the Wharton School at the University of Pennsylvania and earned an MBA from the University of Chicago.