Joseph M. Gatt, founder of Financial Planning & Management Corporation, has been a pioneer in the financial services industry since 1969. Mr. Gatt is a Registered Representative with Cetera Advisor Networks. He was the former regional manager for ITT Financial Services and Manager for EF Hutton Financial Services. For several years he was the featured financial planning columnist for the Las Vegas Review Journal Newspaper. On July 20, 2000 Mr. Gatt was honored by Congress for developing the prototype of the 401(k) plan.