C. Stephen Parker, Jr. is a member of the firm with more than 26 years of experience in ERISA and employee benefits. Steve was formerly a member of Mintz Levin Cohn Ferris Glovsky and Popeo, P.C., where he headed the firm's employee benefits practice group. Previously, he was a partner with Herrick & Smith and a law clerk to the Hon. Frank J. Murray, U.S. District Court Judge (Massachusetts).

Steve is a past chair of the Employee Benefits Committee of the Massachusetts Bar Association Labor and Employment Law Section and served as a contributing editor to the Judicial Guide to Labor and Employment Law sponsored by the Flaschner Judicial Institute. He is a frequent speaker and writer on employee benefits topics. Since 1995, Steve has been listed in The Best Lawyers in America, the pre-eminent guide to practicing specialty lawyers.

Steve is admitted to practice in Massachusetts and is a member of the American, Massachusetts and Boston Bar Associations. He received his A.B., summa cum laude, from Princeton University (1967), his A.M. in American History from the University of Michigan (1969), and his J.D., magna cum laude, from Boston College Law School (1975).

Carol C. Brown is a member of the firm. Carol combines a background in mathematics with more than 20 years in employee benefits practice. Carol was formerly the principal of Carol C. Brown & Associates, P.C., a member of Brown & Kolb, P.C., and a member of Hutchins, Wheeler & Dittmar, P.C., heading that firm's employee benefits practice group.

Before practicing law, Carol was with the Internal Revenue Service and the Office of Tax Policy of the U.S. Treasury. She is a past chair of the ERISA and Employee Benefits Committee of the Boston Bar Association, and has published and spoken extensively on employee benefits matters. Carol is listed in The Best Lawyers in America, the pre-eminent guide to practicing specialty lawyers.

Carol is admitted to practice in Massachusetts and is a member of the American and Boston Bar Associations. She received her A.B. from Duke University (1970), her M.A. in mathematics from the University of Colorado (1972), her J.D., magna cum laude, from Boston College Law School (1982), and her LL.M. in Taxation from Boston University School of Law (1988).

Robert C. Macaulay, Jr. is a member of the firm. Bob is an experienced lawyer who specializes in health, life insurance, disability and other welfare benefit plans. In his 28-year legal career, he has helped employers - large and small, for-profit and tax-exempt - implement employee benefit plans and solve problems arising from ERISA, COBRA, HIPAA and other state and federal laws. Bob has extensive experience with both the legal and practical aspects of insured and self-insured plans and has assisted clients with all aspects of health care plans, including managed care products, retiree health programs and the new health savings accounts.

Before joining Parker Brown & Macaulay, Bob was a principal in the Rope & Gray Benefits Consulting Group and was Associate Counsel with John Hancock Mutual Life Insurance Company. He is a graduate of Boston College and received his law degree, cum laude, from Suffolk University Law School (1976). Bob has written and spoken extensively on employee benefits, including presentations at meetings of the New England Employee Benefits Council and the Tax Section of the American Bar Association. He is admitted to practice in Massachusetts, the U.S. District Court (MA), the U.S. Court of Appeals (1st Circuit) and Pennsylvania.

Patrick Sheerin is a member of Parker, Brown and Macaulay. Patrick came from the Boston office of Towers Perrin where he was a senior consultant and one of the leaders of the firm’s Governance and Compliance Advisory practice, a group of attorneys and other benefits consultants who provide technical support on complex compliance issues. He primarily supported the Southeast and New England regions but was also a national resource for all compliance related activities. He was also responsible for development of intellectual capital for the practice.

With more than twenty years of legal and consulting experience in the employee benefits field, Patrick is responsible for assisting clients with managing operational and fiduciary risks associated with their defined contribution and defined benefit retirement plans and executive benefit plans. He consults with clients on plan design, implementation, and administration and provides technical and strategic support to both clients and colleagues on all aspects of Internal Revenue Code and ERISA compliance issues. Patrick is also responsible for educating clients on emerging legal issues, benefit trends and overseeing compliance-related activities, such as governance, document drafting, government filings, nondiscrimination testing, operational compliance reviews, and merger and acquisition due diligence and benefit integration.

Patrick serves as the chairperson for the City of Newport, Rhode Island Trust & Investment Commission which oversees investment of the city’s pensions, retiree medical and other trust assets.

Patrick has lectured for various professional benefits organizations in the New England area including the International Society of Certified Employee Benefits Specialists, the New England Employee Benefits Council (NEEBC), and the Actuaries Club of Boston. He received his Bachelors of Science degree in Mathematics from Fairfield University and his Juris Doctorate degree from the New England School of Law. He is admitted to the Massachusetts and Rhode Island bars and is a member of the New England Employee Benefits Council and the Rhode Island Bar Association.