The regulations and operation of this product are so complicated that it is only something an expert in the area can totally understand. Hence the reason we hired INTAC. If Mr. Hershkowitz was not my consultant, I would not have a DB plan. He is an exceptional consultant – knowledgeable, direct, responsive, professional and ALWAYS helpful. The demands and requirements of this plan are so difficult to understand that but for Mr. Hershkowitz I would have closed the plan.