David M. Sugar
Principal, Senior Consultant
Hewitt Associates

David Sugar is a principal and senior consultant in Hewitt Associates’ Talent & Organization Consulting (TOC) practice providing solutions to clients in the design and funding of executive benefit plans. He is also a firm expert in the financial analysis of executive and corporate life insurance arrangements. In addition to heading up the executive benefits practice, Mr. Sugar is a member of Hewitt’s TOC Center of Technical Expertise providing support on a broad array of accounting matters. He additionally serves as a liaison for the firm with the IRS, FASB, and SEC on a variety of client-related tax and accounting issues.

Speaking at a number of public forums, he has coauthored two booklets covering design and funding nonqualified executive plans for WorldatWork, and coauthored a chapter in The Handbook of Employee Benefits on the topic of nonqualified deferred compensation.

Prior to joining Hewitt Associates, Mr. Sugar was with one of the Big 5 accounting firms working primarily in executive tax and financial planning.

Mr. Sugar is a C.P.A. and has a B.A. in Mathematics from the University of California, Irvine. He has also done graduate work at Northwestern University and DePaul University.

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