KATHLEEN ELLIOTT, CPA, FLMA   Kathy graduated from Michigan State University in 1973 with a Pre-Med/Medical Technology Major and City University of New York in 1976 with a BS in Accountancy.  She joined Girardot, Strauch & Co. in 2009 as a partner, merging her firm of 20 years. Her specialty areas include the following: Employee Benefit Plans - IRS and DOL Consulting Consulting, Compliance and Auditing - Health Plans (Self-funded and Insured) and Pension Plans (401(a), 401(k), 403(b), 457 plans) Strategic Business Planning and Evaluation Internal Controls Design, Development and Evaluation, including SAS Type I and II Reports