With more than 30 years of experience, Mr. Cumberland provides executive compensation advice to clients, development of compensation strategies, design of annual and long-term compensation arrangements, assessments of competitive compensation and evaluation of tax and accounting ramification of compensation arrangements.

In advising on executive compensation matters, Mr. Cumberland regularly deals with issues related to stock options, restricted stock, non-qualified retirement plans, deferred compensation, key employee incentive programs (KEIP) and key employee retention programs (KERP), global compensation strategies, golden parachute rules and the one-million deduction limitation.

Prior to joining A&M, Mr. Cumberland led KPMG's Compensation and Benefits Group for the Southwest. Previously, he was with KPMG's National Tax Practice in Washington.

Mr. Cumberland earned a BBA from the University of Texas and a J.D. from St. Mary's School of Law. He also received a master of laws in taxation from the University of Denver.