Peter Gulia, Esq. is the founder of Fiduciary Guidance Counsel, a boutique law practice focusing on advising fiduciaries. That includes the people responsible for retirement plans, health plans, and other employee-benefit plans, as well as nonprofit organizations. Peter also counsels investment managers about their fiduciary duties and compliance procedures. And Peter advises lawyers, actuaries, and accountants about their professional conduct. Fortunately for us, Peter volunteers his work for several charitable and educational organizations, including CultureWorks. He has been our chief collaborator on the development of the contracting, corporate, risk management, and general business model of CultureWorks. Peter is an author of books and other publications with the American Institute of Certified Public Accountants, Bloomberg BNA, Wolters Kluwer, and other publishers. Peter is an adjunct professor in the Graduate Tax (LL.M.) Program of Temple University’s Beasley School of Law, teaching its ERISA Fiduciary Responsibility course.