Roberto is a partner in Koskie Minsky’s Pension and Employee Benefits Department and is the head of the Tax Group. He has specialized expertise in all areas of taxation and compliance relating to pensions, employee benefit plans, and non-profit organizations. Roberto has extensive experience advising sponsors and trustees of health and welfare trusts and employee life and health trusts (ELHTs). He was part of the Koskie Minsky team that negotiated and established the first ELHT in Canada and was closely involved with the drafting of the ELHT amendments to the Income Tax Act and the Ontario retail sales tax (RST) and premium tax legislation. Roberto has volunteered on numerous occasions preparing submissions and lobbying on behalf of the Multi-Employer Benefits Council of Canada (MEBCO), including MEBCO’s submission with respect to the ELHT transition rules. He has written extensively in the area of pension and employee benefits and is one of the editors of the Fourth Edition of Employee Benefits in Canada, published by the International Foundation of Employee Benefit Plans. Roberto obtained his law degree from the University of Toronto and was called to the Ontario Bar in 1995.