Detailed Biography and Resume

1. Biography
Name: STEPHEN J. STERNBERGER
Business Address: Sternberger Consulting Group, LLC
2525 Milford Lane
Alpharetta, GA 30009-8714
Business Phone: 770.569.5735
Business Telephone: 678.281.8119
Current Responsibilities Providing technical support and guidance to insurance
companies and IMOs on tax and compliance issues related to all
product lines and individual and business taxpayers, both
domestic and off-shore. Specializing in life insurance and
annuities and tax issues related to business continuation
planning, estate tax planning, and executive compensation
planning, including split-dollar and non-qualified and qualified
employee benefit plan funding and administration.
Providing tax- and compliance-related guidance in the
development, implementation, marketing, and administration of
products. Includes reviewing policy forms, tax/compliance
related communications, and marketing materials. Assist
companies in drafting administrative guidelines related to tax
reporting and legal compliance issues with respect to both
domestic and offshore companies and product offerings.
Nationally recognized speaker and subject matter expert with
regard to IRS Code Sections 72, 101, 101(j), 408, 409A, 1035,
7702, 7702A, and 7702B, among others.
Providing advice and guidance with regard to existing tax law,
pending and newly enacted tax-related legislation, and
regulations relative to issues affecting the sale and administration
of life, annuity, and health insurance products.
Authoring articles for professional and trade journals. Have
written and/or edited over 50 courses and articles in the areas of
life and health insurance, annuities, banking, real estate, and
charitable giving.
Material Prior Experience: Product tax, marketing compliance, advanced sales, and
marketing VP for Old Mutual, US. Responsible for providing
advice and guidance as described above, as well as providing
strategic direction and management oversight for Marketing
Communications and Marketing Research and Technology.

2. Primary product tax compliance officer for Conseco. Officer in
charge of policy and form compliance and filing for United
Presidential Life. Managing contract drafting process, state
filing/approval process, and product implementation process.
Officer in charge of Marketing Services, Commission
Accounting, Advertising and Promotion, and Advanced Sales for
United Presidential Life. Built the latter operation from scratch
into a unit successfully supporting the sale of over $7 million in
life premium annually in a company primarily serving the
insurance needs of middle America.
Employment: President and Founder, Sternberger Consulting Group, LLC.
January 2009 – Present
Old Mutual; Vice President, Marketing, Research and Advanced
Sales. March 2007 – February 2009
Old Mutual; Vice President, Advanced Sales and Product Tax
Compliance. April 2006 – March 2007
Conseco Services, LLC; Second Vice President, Product Tax
Compliance. March 2000 – April 2006
Conseco Services, LLC; Assistant Vice President, Life Tax
Compliance. March 1998 – March 2000
United Presidential Life Insurance Company; Vice President,
Advanced Sales and Compliance & Team Leader, Sales
Development. February 1995 – March 1998
United Presidential Life Insurance Company; Vice President,
Marketing and Advanced Sales. September 1983 –
February 1995
Pictorial Publishers, Inc.; Director and Consultant, Advanced
Underwriting. October 1975 – September 1983
Compensation Systems, Inc.; Director of Pension
Administration. January 1975 – October 1975
Massachusetts Mutual Life Insurance Company; Life and Health
agent. June 1974 – January 1975
Education, Degrees Trinity College and University (1999); LL.M., Taxation
And Designations: Trinity College and University (1998); LL.B., Commercial Law
American College (1986); ChFC
American College (1980); CLU
American College (1979); RHU
Indiana University (1971); B.S., Education (Social Studies)
Related Professional Representing member or former member of the following
committees and taskforces of the American Council of Life
Insurers (ACLI):
• Federal Taxation -- Products and Company Committees
• Life Insurance Committee
• Annuity Committee
• Pension/Retirement Committee
• Accelerated Death Benefits/Long-Term Care Committee

3. • Split-Dollar Task Force
• 7702 Task Force
• Partial Exchange Task Force
Representative on the LIMRA Advanced Sales Committee
Activities and Published Published works, articles, and speeches include
Works: (1) The Advanced Underwriting Training Course, 12 volumes
covering business insurance, executive compensation, and
individual retirement plans.
(2) The Estate Planning Training Course, 3 volumes covering
estate analysis, federal and state taxation, and estate
disposition.
(3) The Pension Planning Training Course, 3 volumes covering
the practical and legal aspects of qualified retirement plans,
the types of plans, and funding instruments and plan
management.
(4) Editor of VCEP, the Visual Concepts of Estate Planning;
VCBP, the Visual Concepts of Business Planning; and
VCEB, the Visual Concepts of Employee Benefits.
(5) Business Insurance Basics, an intermediate level text
introducing basic business and estate analysis concepts.
(6) Single Premium Whole Life: Is It Really That Good?
(7) TRA 86 Clarifies Partial Withdrawal Provisions
(8) Revenue Reconciliation Act - A Summary (1993)
(9) Plain and Simple: Year-End Tax Planning Ideas for 1994
(10) Social Security Taxes and Non-Qualified Deferred
Compensation for the Independent Contractor (1995)
(11) 1997 Tax Act … What’s In It For You? (1997)
(12) Controlling Large Lump Sums and Avoiding MEC Status
(1998)
(13) Section 7702 – What a “Drag-Net” (2000)
(14) EGTRRA – Yes, Virginia ,There Is a Santa Claus! (2001)
(15) Split Dollar after 2001-10 – It’s Not All Bad! (2001)
(16) The New RMD Rules – Simpler is Better! (2001)
(17) The FINAL RMD Rules – Finally Great! (2002)
(18) 7702/7702A Compliance…The Process is Paramount
(2002, 2004), presented to the Society of Actuaries Biennial
Product Tax Symposium
(19) Fixed Indexed Annuities…As much about the return OF
one’s money as the return ON one’s money! (2008), CA
Broker magazine
(20) Executive Bonus Arrangements(2008), Broker World
Professional Memberships: AALU (Association for Advanced Life Underwriting)
NAIFA (National Association of Insurance and Financial
Advisors)
SFSP (Society of Financial Service Professionals)
Indianapolis Chapter: Past Ethics Chairman; Past Chairman,
Continuing Education; Past Member, Board of Directors;
Officer, 1985-88; President, 1988.

4. Society of Actuaries Taxation Section
Other Memberships and Pi Kappa Alpha Fraternity
Activities, Past and Present: Pi Kappa Alpha Delta Xi Alumni Association
Indiana University Freshman Advisory Commission
(Past President)
Indiana University Alumni Association (Life Member)
North Central High School Alumni Association (Past President)
Indianapolis Jaycees
Other Notable History: Taught middle school and coached three sports, 1971 – 1974
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