The above is the headline to brokers from an email I just received from a major insurance company.  What is this special magic that restores brokers’ income?

Selling supplemental products which pays brokers over 24%.

In other words, these products are so profitable that there is enough room to pay these excessive commissions. Now, we can all thank the insurance gods that most carriers are offering a new way to take care of employees’ ever-shrinking financial pockets.

The only reason for the new market called supplemental insurance products are profits for carriers and brokers.  The increasing sales pitch is that as health benefit costs continue to escalate and benefits continue to reduce, the saviors at the insurance industry have found the answer by selling more products, which pay more to brokers than benefits.

This is to be expected in a commission-driven industry where excessive profits and commissions are the name of the game.

Designing a well-constructed health plan with lifestyle management eliminates the need for these ridiculous profit centers.   Earning more income, each year from people’s on-going suffering, while consciously choosing not to develop real programs to support health education is no longer acceptable.

Yet this continues to be the modus operandi of our health care industry.

It seems we have been believing brokers for so long, we actually think what they say is true.

The problem today is that company decision-makers think it is “business as usual”. They continue to listen to salespeople concerning the health of their employees and family members, but the salespeople have no training or little interest in health.  In addition, brokers’ earnings rise when their clients’ suffering increases.

Through this commodity and commission-driven process, why would clients believe they will hear about new models?

How do the decision-makers, the purchasers of health benefits,  expect to have authentic conversations with people? Especially when those people have no knowledge in health, education or sophisticated insurance economics.

As brokers scramble for their economic survival, they are adding “new” products, with little or no merit, to sell at cost to unsuspecting human resource professionals and decision-makers for their employees.

The time for change is now.

In the next few blogs, I will explore seeing health as a “product” and the effects of that failed vision. Join me and we will uncover the real questions  to ask, with whom to have authentic conversations, the challenges of change and what is the real conservative move today.

This large company is an industry-leading developer and manufacturer of next-generation edge access equipment and multiservice broadband solutions for the telecommunications industry.

Elements Health Plans provided the company with innovative health and benefits solutions for over four years. When Elements integrated its evidence-based Health & Lifestyle Management Programs into the company’s insurance component in 2003, there was an immediate positive impact to the financial bottom line as well as to the overall health of the plan participants.

From 2003-2006 this company averaged just over 1,000 employees located all over the country. In 2003, Elements realized that this client was trending above the national average with per employee healthcare costs. A strategic plan was developed in conjunction with the management team to meet business objectives. The goal: get control of rising healthcare costs by developing a better understanding of participant risk factors, developing programs to combat these risk factors, and providing short- and long-term incentives for individuals to become partners – rather than adversaries – in the healthcare delivery system. Results were dramatic and improved every year. This client was purchased in 2006 in a $5B transaction.

Highlights:
Client healthcare costs annual growth rate vs. industry trend

• FY 2003 – resulted in an overall savings of $460,000 from FY 2002 health care related costs. (Inflation and plan participant adjusted)
• FY 2004 – resulted in an overall savings of $620,000 from FY 2003 health care related costs.
• FY 2005 – resulted in an overall savings of $840,000 from FY 2004 health care related costs.
• FY 2006 – resulted in an overall savings of $750,000 from FY 2005 health care related costs
• Had over 80% participation rate in the Health & Lifestyle Management Programs

Most of these savings came from lower health insurance claims, along with a reduction in injuries, absenteeism, and favorable premium negotiations due to the activities and programs introduced by Elements Health Plans. We received emails daily from employees thanking us for our pro-active approach and ongoing support. Some said they lost weight (10lbs – 40 lbs) as a direct result of our Walk for the Health of It! and Eat for the Health of It! Programs. Employees said they had more energy, felt more efficient and believed that the company truly cared about them. Some of these responses could not be measured in dollars.

There are many forms of introspection and mental training that go by the name of “meditation,” and I have studied several over the years. As I occasionally speak about the benefits of these practices, people often write to ask which I recommend. Given my primary audience–students of science, secularists, nonbelievers, etc.–these queries usually come bundled with the worry that most traditional teachings about meditation must be intellectually suspect.

The one who does not judge, by h.koppdelaney

Indeed, it is true that many contemplative paths ask one to entertain unfounded ideas about the nature of reality–or, at the very least, to develop a fondness for the iconography and cultural artifacts of one or another religion. Even an organization like Transcendental Meditation (TM), which has spent decades self-consciously adapting itself for use by non-Hindus, can’t overcome the fact that its students must be given a Sanskrit mantra as the foundation of the practice. Ancient incantations present an impediment to many a discerning mind (as does the fact that TM displays several, odious signs of being a cult).

But not all contemplative paths kindle the same doubts or present the same liabilities. There are, in fact, many methods of meditation and “spiritual” inquiry that can greatly enhance our mental health while offering no affront to the intellect.

For beginners, I always recommend a technique called vipassana (Pali, “insight”), which comes from the oldest tradition of Buddhism, the Theravada. The advantage of vipassana is that it can be taught in an entirely secular way. Experts in this practice generally acquire their training in a Buddhist context, of course–and most retreat centers in the U.S. and Europe still teach its associated Buddhist philosophy. Nevertheless, this method of introspection can be brought within any secular or scientific context without embarrassment. The same cannot be said for most other forms of “spiritual” instruction.

The quality of mind cultivated in vipassana is generally referred to as “mindfulness” (the Pali word is sati), and there is a quickly growing literature on its psychological benefits. Mindfulness is simply a state of open, nonjudgmental, and nondiscursive attention to the contents of consciousness, whether pleasant or unpleasant. Cultivating this quality of mind has been shown tomodulate pain, mitigate anxiety and depression, improve cognitive function, and even producechanges in gray matter density in regions of the brain related to learning and memory, emotional regulation, and self awareness.

Programs in “mindfulness-based stress reduction” (MBSR), pioneered by Jon Kabat-Zinn, have brought this practice into hospitals and other clinical settings. The Inner Kids Foundation (for which my wife, Annaka, has volunteered) teaches mindfulness in schools. Even the Department of Defense has begun experimenting with meditation in this form.

The practice of mindfulness is extraordinarily simple to describe, but it is in no sense easy. Here, as elsewhere in life, the “10,000 Hour Rule” tends to apply. And true mastery probably requires special talent and a lifetime of practice. Thus, the simple instructions given below are analogous to instructions on how to walk a tightrope:

1. Find a horizontal cable that can support your weight.
2. Stand on one end.
3. Step forward by placing one foot directly in front of the other.
4. Repeat.
5. Don’t fall.

Clearly, steps 3-5 entail a little practice. Happily, the benefits of training in meditation arrive long before mastery ever does. And falling, from the point of view of vipassana, occurs ceaselessly, every moment that one becomes lost in thought. The problem is not thoughts per se but the state of thinking without knowing that one is thinking.

As every meditator soon discovers, such distraction is the normal condition of our minds: Most of us fall from the wire every second, toppling headlong–whether gliding happily in reverie, or plunging into fear, anger, self-hatred and other negative states of mind. Meditation is a technique for breaking this spell, if only for a few moments. The goal is to awaken from our trance of discursive thinking–and from the habit of ceaselessly grasping at the pleasant and recoiling from the unpleasant–so that we can enjoy a mind that is undisturbed by worry, merely open like the sky, and effortlessly aware of the flow of experience in the present.

Meditation Instructions:

1. Sit comfortably, with your spine erect, either in chair or cross-legged on a cushion.
2. Close your eyes, take a few deep breaths, and feel the points of contact between your body and the chair or floor. Notice the sensations associated with sitting–feelings of pressure, warmth, tingling, vibration, etc.
3. Gradually become aware of the process of breathing. Pay attention to wherever you feel the breath most clearly–either at the nostrils, or in the rising and falling your abdomen.
4. Allow your attention to rest in the mere sensation of breathing. (There is no need to control your breath. Just let it come and go naturally.)
5. Every time your mind wanders in thought, gently return it to the sensation of breathing.
6. As you focus on the breath, you will notice that other perceptions and sensations continue to appear: sounds, feelings in the body, emotions, etc. Simply notice these phenomena as they emerge in the field of awareness, and then return to the sensation of breathing.
7. The moment you observe that you have been lost in thought, notice the present thought itself as an object of consciousness. Then return your attention to the breath–or to whatever sounds or sensations arise in the next moment.
8. Continue in this way until you can merely witness all objects of consciousness–sights, sounds, sensations, emotions, and even thoughts themselves–as they arise and pass away.
9. Don’t fall.

Those who are new to the practice generally find it useful to hear instructions of this kind spoken aloud, in the form of a guided meditation. UCLA’s Mindful Awareness Research Center has several that beginners should find helpful.

In future articles, I will discuss the logic of meditation, the kinds of first-person insights it can deliver, and how it can contribute to our scientific understanding of the human mind.

The nation’s major health insurers are barreling into a third year of record profits, enriched in recent months by a lingering recessionary mind-set among Americans who are postponing or forgoing medical care.

Dr. Rebecca Jaffe, in Wilmington, Del., said that after years of resisting generic medicines, more patients were now requesting them to avoid paying hefty co-payments for brand-name drugs.

The UnitedHealth Group, one of the largest commercial insurers, told analysts that so far this year, insured hospital stays actually decreased in some instances. In reporting its earnings last week, Cigna, another insurer, talked about the “low level” of medical use.

Yet the companies continue to press for higher premiums, even though their reserve coffers are flush with profits and shareholders have been rewarded with new dividends. Many defend proposed double-digit increases in the rates they charge, citing a need for protection against any sudden uptick in demand once people have more money to spend on their health, as well as the rising price of care.

Even with a halting economic recovery, doctors and others say many people are still extremely budget-conscious, signaling the possibility of a fundamental change in Americans’ appetite for health care.

“I am noticing my patients with insurance are more interested in costs,” said Dr. Jim King, a family practice physician in rural Tennessee. “Gas prices are going up, food prices are going up. They are deciding to put some of their health care off.” A patient might decide not to drive the 50 miles necessary to see a specialist because of the cost of gas, he said.

But Dr. King said patients were also being more thoughtful about their needs. Fewer are asking for an MRI as soon as they have a bad headache. “People are realizing that this is my money, even if I’m not writing a check,” he said.

For someone like Shannon Hardin of California, whose hours at a grocery store have been erratic, there is simply no spare cash to see the doctor when she isn’t feeling well or to get the $350 dental crowns she has been putting off since last year. Even with insurance, she said, “I can’t afford to use it.” Delaying care could keep utilization rates for insurers low through the rest of the year, according to Charles Boorady, an analyst for Credit Suisse. “The big question is whether it is going to stay weak or bounce back,” he said. “Nobody knows.”

Significant increases in how much people have to pay for their medical care may prevent a solid rebound. In recent years, many employers have sharply reduced benefits, while raising deductibles and co-payments so people have to reach deeper into their pockets.

In 2010, about 10 percent of people covered by their employer had a deductible of at least $2,000, according to the Kaiser Family Foundation, a nonprofit research group, compared with just 5 percent of covered workers in 2008.

Doctors, for one, say patients’ attitudes are changing. “Because it’s from Dollar 1 to Dollar 2,000, they are being really conscious of how they spend their money,” said Dr. James Applegate, a family physician in Grand Rapids, Mich. For example, patients question the need for annual blood work.

High deductibles also can be daunting. David Welch, a nurse in California whose policy has a $4,000 deductible, said he was surprised to realize he had delayed going to the dermatologist, even though he had a history of skin cancer. Mr. Welch, who has been a supporter of the need to overhaul insurance industry practices for the California Nurses Association union, said he hoped his medical training would help him determine when to go to the doctor. “I underestimated how much that cost would affect my behavior,” he said.

Dr. Rebecca Jaffe, a family practice doctor in Wilmington, Del., said more patients were asking for the generic alternatives to brand-name medicines, because of hefty co-payments. “Now, all of a sudden, they want the generic, when for years, they said they couldn’t take it,” she said.

The insurers, which base what they charge in premiums largely on what they expect to pay out in future claims, say they still expect higher demand for care later this year. “I think there’s a real concern about a bounce-back, a rebound, in utilization,” said Dr. Lonny Reisman, the chief medical officer for Aetna.

Because they say they expect costs to rebound, insurers have not been shy about asking for higher rates. In Oregon, for example, Regence BlueCross BlueShield, a nonprofit insurer that is the state’s largest, is asking for a 22 percent increase for policies sold to individuals. In California, regulators have been resisting requests from insurers to raise rates by double digits.

Some observers wonder if the insurers are simply raising premiums in advance of the full force of the health care law in 2014. The insurers’ recent prosperity — big insurance companies have reported first-quarter earnings that beat analysts expectations by an average of 30 percent — may make it difficult for anyone, politicians and industry executives alike, to argue that the industry has been hurt by the federal health care law. Insurers were able to raise premiums to cover the cost of the law’s early provisions, like insuring adult children up to age 26, and federal and state regulators have largely proved to be accommodating.

But 2014 and 2015 are likely to be far more challenging, as insurers are forced to adjust to the law’s greatest changes, like providing coverage to everyone regardless of whether they have an expensive pre-existing condition. “I think they’re going to go through a winter,” said Paul H. Keckley, executive director of the Deloitte Center for Health Solutions, a research unit of the consulting firm Deloitte.

And while the slowing down of demand is good for insurers, at least in the short term, the concern is that patients may be tempted to skip important tests like colonoscopies or mammograms. The new health care law will eventually prevent most policies from charging patients for certain kinds of preventive care, but some plans still require someone to pay $500 toward a colonoscopy.

In recent times, insurers have prospered by pricing policies above costs, said Robert Laszewski, a former health insurance executive who is now a consultant in Alexandria, Va. The industry goes through underwriting cycles where the companies are better able to predict costs and make room for profits. “They’re benefiting from a very positive underwriting cycle,” he said.

“Maybe managed care is finally working,” he said. “Maybe this is the new normal.”

Still, he emphasized, health care costs, even if they are rising at 6 percent or 7 percent a year, are increasing at a much faster pace than overall inflation. “We haven’t solved the problem,” Mr. Laszewski said.

Each year, as the health benefits are cut further, the insurance industry has spawned an entire suite of new products that are voluntary and paid by the employee. Four years ago, there were one or two carriers offering voluntary products. Today nearly every insurance company is arming brokers with numerous ways to enhance their commission base by not creating products of significant value. The brokers “we” like, now, sell us new products taking funds from our embattled employees declining paychecks.

Change IS necessary.

In our broken model of health insurance, we are well beyond repair possibilities to the dike. We need an entirely new approach that values people and their well-being. This transition is calling for a change of thinking. People need to be well in all aspects of their life and are asking for quality support and care. We accomplish this by designing a learning environment where care and respect are the hallmarks, not greed. Costs will go down, because we structure the financial model to respond to the new methodology.
Take a moment. Say yes to possibilities for change being a positive for our organizations, employees and families.

Employees are an expedient group to blame for escalating insurance costs. They are not the cause, but a convenient and convincing target.

Brokers are doing what they’ve been trained to do, nurture and tend the broker-client relationship with gestures of loyalty and camaraderie. They passively sell and support products provided by the manufacturer or insurance companies and they watch their commission based income go up as the client suffocates in rising costs. The broker sympathizes, explains the problem, lays the blame the way instructed by the latest company memo, many times on the client’s employees, all the while being seen as an understanding friend. This approach assures the continuation of the wrong conversation making sure it won’t drift into an authentic solution.

But, here’s another thought:
Consider that employees and their families want to understand how to feel well seeking answers and support from a complex and fragmented system. If the people who service this insurance product are not trained in health, but rather in product sales and service, employees will utilize their claims through visits to providers, trying the latest new and expensive medications or whichever health products they happen to see through the barrage of seductive marketing.

If these same employees knew they had an organization available, people who service their health program, providing a learning environment, engaging tool and games, personal one-on-one counselors, creating a culture of learning and care, costs would go down and employees and business owners would not be at odds, but in partnership, engaged in the right conversation for continued success in both business and health.

Arnold Freiman, Ph.D., M.Div., M.Ed., CFP

There seemed to be a voluntary agreement on the part of employers to subsidize ever increasing employee health costs, with the hope that providers and insurance companies would play well together.
But the players included:

• Employers who couldn’t afford or wouldn’t provide benefits
• An insurance industry interested in profits above all
• Politicians determining the fate of millions while being covered by their executive universal plan.

I set out to learn how this model was working, becoming so knowledgeable I found myself instructing social service groups and individuals on ways “uninsurables” could get healthcare. Thirty years ago I could always find ways for people to get healthcare. But, as the years went by the door to enter became smaller and smaller. In 2003, I was invited to participate in a three hour meeting with some of the nation’s top brokers who represent one the largest insurance companies. They admitted they were relying on the insurance company to educate employees in matters of health choices, but what really bothered me about the meeting is perhaps the most telling- in those three hours, except for myself, no one mentioned the word “health”. Insurance companies see the policyholder as a commodity. They have a distribution network consisting of highly commissioned entities with no training or interest in health care. So, we have a model that defines health as a product, purchased by companies who are told their employees are consumers
and the reason for escalating costs.

But, employees and their families are not commodities. Nor are they the reason for costs escalations I have seen over these 30 years. The current systemic design and marketing of healthcare sets the stage for its own failure. It is time to stop doing the same thing over and over expecting it to get better. Tagging a ”wellness program” to a misguided insurance approach will do nothing to curtail costs or

support healthy lifestyle. It only adds another profit center to an already misguided system. Elements shifts the way we look at the economics. I developed a new visioning of health care delivery based on the premise that people are motivated to maintain good health. Through the creation of a learning culture that provides support, skill acquisition and care outside the claims arena, people are encouraged to ask and learn and take on healthy practices and support each other. Elements was born to develop a long term solution for real people, where cost control happens by caring, education and a financial strategy that supports health.

And it works.

Arnold Freiman, Ph.D., M.Div., M.Ed., CFP

• a long-term solution to the healthcare crisis
• a model based on credible information and knowledge integrated with compassionate insurance
• an economic model that rewards learning and lifestyle changes
• a program that lowers costs, while cultivating an attitude of partnership with all participants
• an environment where joy and trust replace fear and anxiety

“Changes in the insurance market place and advancements in technology have made it economically feasible to offer clients this revolutionary shift in managing employee health benefits,” says Dr. Arnie Freiman.

Elements Health Plans Insurace-Schematics

When we developed our plan we believed that the health insurance industry wanted a real way to save dollars and support its policy holders. But as one insurance executive stated wryly, “Just because you’re right, doesn’t mean it will work.” We showed our plan to brokerage firms only to be told, “Out of the 1,500 sales reps we have, maybe two will get it.” That’s when we realized it was up to us: that we needed to market and service our plans ourselves.

Elements combines the best of all possible worlds: we provide the services of a broker and consultant, yet work for our clients by designing plans that work. The Elements Plan changes the adversarial nature of healthcare delivery, contains costs, brings plan ownership to the client, and stops the endless cycle of revolving carriers that increases deductibles and co-pays, and perpetuates the “more for less” employee conundrum. Most importantly, our plan nurtures the overwhelming human desire to seek information and acquire skills to remain well. Why is this important? Because when people stay well, claims go down. When claims go down, so do your healthcare costs.

On many nights when we could have been sleeping, we were reading insurance contracts. This not only enabled us to bring quality questions to insurance executives, but made us more knowledgeable than the writers of the complex language now known as Insurance.

Elements Health Plans holds all appropriate licenses and credentials. We are certified financial planners, certified coaches, therapists—professionals diverse in education, background, and qualifications. We know our field inside and out and partner with the very best and brightest to administer plans and decode legalese.

ELEMENTS HEALTH PLANS MANAGEMENT TEAM

Arnold Freiman, Ph.D., M.Div., M.Ed., CFP
Chief Strategy Officer
Founder and the visionary behind EHP. Arnold Freiman’s extensive education, combined with his background as an educator, financial planner, and entrepreneur have all prepared him to see new possibilities in the integration of health insurance and wellness products. He has a graduate degree from the University of Massachusetts where he designed “Integral Medicine for the Whole Self,” the first holistic healing educational curriculum at a major university.

As his studies in natural healing, led him to became intrigued with Chinese Medicine, Dr. Freiman went on to earn a degree in acupuncture and later co-founded the first licensed school of acupuncture in the U.S. Freiman moved West to pursue a divinity degree from the Graduate Theological Union and has also served as a hospital chaplain.

In 1986, after recovering from a personal health crisis, Arnie founded Partners Financial, an insurance brokerage firm noted for designing creative models of health coverage and employee benefit plans, often for clients with special needs. In the late-1990′s, Arnie expanded the focus of his firm to include preventive education and broader support for individuals taking responsibility for their lifestyle and health choices. This comprehensive approach to wellness, integrates the five elements: Physical, Financial, Spiritual, Self, and Relationships. Arnie studied and further developed this innovative integrative model at the Union Institute and University.

Arnie’s vision was to build EHP to meet the rapidly expanding demand for alternatives to managed care and gatekeeper medicine—a demand being expressed by healthcare providers, insurance brokers, employers, and the general public. At the core of this vision is his continued effort as chairman and chief strategy officer of EHP to help the most people gain balance and integrate all aspects of well being into their daily lives.

Vanessa Esteves, N.D., MBA
Director of Corporate Health Programs
Vanessa Esteves is a Physician with a Masters Degree in Business focusing on corporate healthcare management. She is dedicated to the health of businesses and promoting wellness initiatives within companies through innovative products and concepts that positively impact corporate growth and sustainability. Vanessa is dedicated to the field of health, wellness and prevention.

Her unique balance of clinical healthcare experience and knowledgeable business practices make her a leader strategic planning and management that will result in economic successes for clients. Vanessa has been educating patients with wellness and preventative medical care through lectures and seminars through her clinical practice.

Harry F. Swope, MBA, ND, DHANP, CCH
Business Development Director
Dr. Swope graduated from the National College of Naturopathic Medicine in Portland, Oregon and received the Clinic Achievement Award for Excellence in the Practice of Homeopathy. He was one of the initial group to receive their Naturopathic Doctor’s license in California where he participated in the licensing effort as a member of the board of the California Naturopathic Doctors Association.

Prior to entering the health-care field, Dr. Swope had an extensive career in corporate finance and information systems that included being Director of Corporate Systems Development in two “Fortune 500″ companies. Since then, he has sought to apply his business and organizational skills to strengthening the practice of complementary medicine. His current focus is helping companies reduce health care costs for their employees.

Dr. Swope holds an MBA from the Darden School of The University of Virginia, and a BA, with distinction, in economics from The University of Virginia. Between those years, he was an officer on active duty with the US Navy.

He is currently a board member and Treasurer of the American Medical College of Homeopathy, in Phoenix, AZ. He is a past board member and Vice President of the American Association of Naturopathic Physicians. He is a past board member and Vice President of the National Center for Homeopathy.

Dr. Swope was a physician participant in the UCLA study of homeopathy sponsored by the NIH Office of Alternative Medicine, an invited speaker at White House Commission on Complementary and Alternative Medicine Policy in 2001, and an invited presenter to the Institute of Medicine in 2003.

Dr. Swope is a member of the American Holistic Medical Association, the American Association of Naturopathic Physicians, the California Naturopathic Doctors Association, the Homeopathic Academy of Naturopathic Physicians, and the California Homeopathic Medical Society (which was founded in 1877)..

Gary Lapidus
Senior Benefits Consultant
Gary Lapidus, has been involved in the design, implementation, and servicing of employee benefit plans for over 30 years. He is considered an expert in both fully-insured and self-insured plan designs. Building upon his skills and experience, Gary has founded a benefits brokerage company, and served as president of the benefits division of Sterling & Sterling, Inc and as director of benefits for Frank Crystal & Company, a leading national brokerage firm.

Acknowledging the value insurance consultants can provide their clients, Gary has joined Elements to ensure the continuity of those services, and through the integration of the Elements model, create more effective and innovative plan designs for all EHP clients.

Oko Davaasuren
Marketing/IT
Oko Davaasuren is a global entrepreneur that originated from Mongolia and came to America to expand his creative talents in the corporate business structure. Oko has developed numerous companies and client services such as OKREV apparel brand, and nu-idee marketing firm. Oko has extensive experience in business development, advanced marketing strategies and user interface development. He believes that with innovation and good leadership, we can go about creating successful businesses that can add significant value to our society.

Oko currently serves as the Marketing and IT manager at Elements Health Plans. Oko has a Finance degree from Portland State University and is a candidate for a master’s degree in Engineering Technology.

“Life can only be understood backward but it must be lived forward. Soren Kierkegaard ” “What’s the most resilient parasite? An idea. A single idea from the human mind can build cities. An idea can transform the world and rewrite all the rules. Christopher Nolan”

Erin Evers, J.D., CPA
Chief Financial Officer
Erin’s combined proficiency maximizes her know knowledge and skills in guiding Elements and therefore, clients alike. Erin has obtained her law degree from Northwestern School of Law at Lewis and Clark College and her B.S. in accounting from Portland State University. She is a member of the Oregon State Bar, the Oregon Society of Certified Public Accountants, and the American Institute of CPAs.