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Jonathan Kugel, CPA

Jon Kugel is the Senior Finance Manager at 3M responsible for compensation and benefits accounting.  Besides his accounting and reporting responsibilities, he is responsible for the measurement and design of the annual and long-term incentive plans. He is also actively involved in the design and forecasting of the 50 3M pension and postretirement benefit plans and handles stock compensation valuation and equity accounting. He began his career 16 years ago as the manager of external financial reporting and technical accounting including mergers and acquisitions.

Before joining 3M, Mr. Kugel was the Director of Corporate Accounting and Reporting at Northwest Airlines. He began his career in the Audit Division at Arthur Andersen, spending eight years in the Minneapolis/St Paul and Dallas Offices, rising to the level of Experienced Audit Manager.

Mr. Kugel holds a BA in Accounting from Luther College in Decorah, Iowa. He is a Certified Public Accountant and a member of Financial Executives International, the Minnesota Society of CPAs and the American Institute of CPAs. Mr. Kugel is the Chairman of the FEI Committee on Benefits Finance. This committee develops recommendations on existing and proposed legislation and regulations affecting pension and incentive compensation plans, health and disability insurance, unemployment compensation and regulation, and other areas.