Andrew J. DeMaio has been engaged in the practice of trust and estate law since 1981. He is a partner in the law firm of DeMaio & DeMaio, Matawan, New Jersey. He received his undergraduate education at Rutgers College, New Brunswick, New Jersey. He graduated from Cornell Law School, Ithaca, New York. He received the degree of Master of Laws (Ll.M.) in Taxation from New York University Law School in 1989. He is admitted to practice in New Jersey and in New York, and before the United States Tax Court. Mr. DeMaio is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He is active in the American Bar Association and its sections on Taxation and Real Property, Probate and Trust Law. He serves as list manager for the 3DT e-mail discussion group sponsored by the ABA. Mr. DeMaio is a Member of the Board of Consultors of the New Jersey State Bar Association's Real Property, Probate and Trust Law Section. He is a member and former president of the Estate and Financial Planning Council of Central New Jersey. He frequently writes and lectures to groups of attorneys and other financial services professionals about the use of technology. Mr DeMaio serves as editor of the LawThreads information service published by Leimberg Information Services, Inc. (LISI).

Daniel B. Evans received his J.D. cum laude from the University of Pennsylvania and practices law in Wyndmoor, Pennsylvania in the areas of estate planning, estate and trust adminstration, and related tax planning for closely-held busineeses. He is active in the American, Pennsylvania, and Philadelphia Bar Associations, and has written and spoken extensively on estate planning and legal technology. In the ABA Section of Law Practice Managment, Evans is a member of the governing council and a member of the editorial board and New Products Co-Editor of Law Practice Management magazine. He is currently serving as the "Probate-Technology Editor of Probate and Property magazine, published by the Section of Real Property, Probate, and Trust Law of the American Bar Association. Evans is Co-Author of THE NEW BOOK OF TRUSTS (610 527 5216 or http://www.leimberg.com ) WILLS, TRUSTS, AND TECHNOLOGY: AN ESTATE LAWYER'S GUIDE TO AUTOMATION, published jointly by the Real Property, Probate and Trust Law and Law Practice Managment Sections of the ABA. His complete resume, and many of his writings, can be found at http://www.netaxs.com/~evansdb

L. Paul Hood, JR. received his J.D. from Louisiana State University Law Center in 1986 and Master of Laws in Taxation from Georgetown University Law Center in 1988. He is a member of the Louisiana State Bar Association and is board certified in taxation and estate planning and administration. Paul is a Fellow in the American College of Trust and Estate Counsel and is Immediate Past Chair of the Tax Section of the Louisiana State Bar Association. Paul teaches estate and gift tax in the Masters in Taxation program at the University of New Orleans. He is the editor of The Louisiana Estate Planner and he is the managing co-author of Louisiana Wills & Trusts: A Drafting System. He is a frequent speaker, is widely quoted and his articles have appeared in a number of publications, including BNA Tax Management Memorandum, CCH Journal of Practical Estate Planning, Digest of Federal Tax Articles, Loyola Law Review, Louisiana Bar Journal, Tax Ideas and Charitable Gift Planning News. Presently, Paul is completing work on a series of books and audio tapes on the "human side" of estate planning. Paul is a frequent speaker and he has spoken at programs sponsored by a number of law schools, including Duke, Georgetown, Tulane, Loyola (N.O.) and LSU, as well as many other professional organizations. Paul is very active in civic, social and political matters. He serves on numerous boards and committees, including Louisiana Board of Business & Industry, New Orleans Bayou Chapter of Associated Builders & Contractors, New Directions 2025, le Krewe d'Etat (a New Orleans Mardi Gras parade organization which he co-founded and he serves as its Treasurer) and Le Moyne de Bienville Club, and as a trustee of private trusts. In 1996, Governor Foster appointed Paul to the Louisiana Board of Tax Appeals, a three member board which has jurisdiction over all Louisiana state tax matters. In late fall of 2000, he will be completing a portfolio on the practical aspects of valuation for the BNA Estates, Gifts and Trusts Portfolio series and rewriting another valuation portfolio.

Noel C. Ice is a partner in the law firm of Cantey & Hanger, L.L.P. in Fort Worth, Texas. He is a member of the state bar of Texas and is also admitted to practice before U. S. Court of Appeals, Fifth Circuit, the U. S. District Court, Northern District of Texas, and the U. S. Tax Court. Noel graduated from the University of Texas, Austin (B.A., with honors) and from the University of California: Hastings College of the Law. He's Board Certified, Estate Planning and Probate Law, Texas Board of Legal Specialization and a Fellow, The American College of Trust and Estate Counsel; State Bar of Texas; Tarrant County Bar Association; Tarrant County ERISA Group; Tarrant County Probate Bar Association, and Life Member of National Registry of Who's Who. Noel is the former Trust Law Editor, Newsletter of the Real Estate, Probate and Trust Law Section, State Bar of Texas, Course Coordinator and Instructor, American Society of Pension Actuaries Examination for Classification as Certified Pension Consultant, Course Director, Wills and Probate Institute, State Bar of Texas Professional Development Program, President, Fort Worth, Tarrant County ERISA Group, and Reviewing Editor Guide to Practical Estate Planning, Practitioners Publishing Company, 7th Edition (June 2000). Noel has authored numerous books including Current Developments in Texas Probate and Trust Law, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, and is presently completing Estate Planning For Qualified Plans and IRAs. Some of his most recent articles, papers, and speeches include: "The Minimum distribution Rules Affecting IRA's and Qualified Plans in a Nutshell", "Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous (Emphasis On the Latter), "Is There a Deemed Gift Upon the Formation or Recapitalization of a Business Entity?" "Pay Me Now Or Pay Me Later: Cutting Edge Issues in Estate Planning for Deferred Compensation", "The Minimum Distribution Rules Affecting IRA's and Qualified Plans In A Nutshell", "Transfers of Community Property In Qualified Plans and IRA's" (Not in a Nutshell) and "The Minimum Distribution Rules Affecting IRA's and Qualified Plans in a Nutshell".

Jerry A. Kasner recently retired after serving many years as Professor of Law at Santa Clara University and an Adjunct Professor of Law in the Graduate Tax Program at the University of San Diego and a Lecturer in the Graduate Estate Planning Program at the University of Miami (Florida). Professor Kasner is both an attorney and a CPA in California. He is an Academic Fellow in the American College of Trusts and Estate Counsel and is presently acting as a consultant to the California Law Revision Commission. Professor Kasner is the co-author of Tools and Techniques of Estate Planning (http://www.leimberg.com), the author of Post Mortem Estate Planning, and the co-author of After Death Planning. His articles have appeared in Journal of Taxation, Taxation for Accountants, Community Property Journal, The Practical Lawyer, Tax Ideas, and numerous other publications. Professor Kasner often speaks to legal, accounting, and other estate planning professional groups such as the New York University Tax Institute, The Miami Estate Planning Institute, The Southern California Tax and Estate Planning Forum, The Notre Dame Estate Planning Institute, the AICPA Estate and Financial Planning Conferences, and the Trusts and Estatees Estate Planning Conference.

Robert S. Keebler, CPA, MST, is a partner with Virchow, Krause & Company, LLP. His practice includes family wealth transfer and preservation planning, charitable giving, retirement and Roth IRA planning, taxation of insurance products, securities and investments, succession planning and estate administration. Mr. Keebler is a frequent speaker for insurance and financial planning groups throughout the United States. He has taught continuing education courses for the: American Institute of CPAs; the Wisconsin Bar Association; the Wisconsin Institute of Certified Public Accountants; the Indiana, Kentucky, Maryland, Massachusetts, Michigan, Minnesota, Pennsylvania and Virginia CPA Societies; Continuing Legal Education for Wisconsin; the Wisconsin Association of Life Underwriters; the International Association of Financial Planners and has been a guest lecturer at Marquette University Law School. Mr. Keebler has been a speaker at: The International Forum's Annual Conference; American Society of CLU & ChFC National Institute; NAPFA's 1997 and 1998 National Conference; the AICPA's 1993 through 2000 National Advanced Estate Planning Conferences; the AICPA's 1995, 1996, 1998 1999 and 2001 Personal Financial Planning Conference; the AICPA's 1998 through 2000 Tax Strategies for the High Income Individual Conference and the 1995 Enrolled Actuaries National Conference. He is a member of American College of CLU, ChFC's Nationally Recognized Speakers Bureau. Mr. Keebler is the author of the AICPA's book titled A CPA's Guide to Making the Most of the New IRAs. He is also the co-author of an AICPA national CPE course titled "Planning Strategies for Payouts From Qualified Retirement Plans and IRAs@ and has written extensively on retirement distribution planning. Additionally, Mr. Keebler is the author of PPC's publications titled Retirement Plan Distributions and Guide to Retirement Plan Distributions, Ranweilee Portfolio Series. Mr. Keebler is a member of the editorial board of the American Society of CLU/ChFC's AKeeping Current@ series and is a featured columnist for CCH's Taxes Magazine - "Family Tax Planning Forum.@ Bob frequently is quoted in such national publications as The Wall Street Journal, Lawyer's Weekly, USA Today, Wealth Manager, Worth, Kiplinger and Forbes, in addition to many local and regional newspapers. Mr. Keebler is a contributing author to Matthew Bender's Treatise - AThe Estate Tax Freeze - Tools and Techniques." Mr. Keebler is a graduate (cum laude) of Lakeland College with a degree in Accountancy and the University of Wisconsin - Milwaukee with a Masters in Taxation. Before practicing in Northeastern Wisconsin, he practiced with Price Waterhouse where he concentrated in taxation.

Dr. Robert T. LeClair is Professor of Finance at Villanova University, a graduate of the Wharton School of the University of Pennsylvania, and has a PhD. From the Kellogg Graduate School of Management. Dr. LeClair is a faculty member in finance of the National School of Banking and is active as a lecturer for John Cabot University in Rome, Italy. He also serves as a speaker for various United Nations organizations including the World Food Program and the Food and Agricultural Organization. He has also developed and presented courses for the American Management Association for Italian business executives. He is a frequent speaker for business groups and professional organizations in the areas of finance, investment, retirement planning, taxation, and personal financial planning. He is active as a consultant for numerous banks, thrift institutions, insurance companies, and professional associations. In addition to magazine and journal articles, his other publications include Money and Retirement: A Consumers' Guide to Personal Investing, Financial Planning ToolKit Software (Now incorporated into NumberCruncher Software). Dr. LeClair is the co-founder of Leimberg and LeClair, Inc. and President of LISI.

Stephan R. Leimberg is CEO of Leimberg and LeClair, Inc., an estate and financial planning software company, President of Leimberg Associates, Inc., a publishing, software, and marketing consulting company in Bryn Mawr, Pennsylvania, CEO of LISI and Vice President of Leimberg and Leshner, a web based data delivery and web site creation service. Leimberg is the 1998 Edward N. Polisher Lecturer of the Dickinson School of Law and was awarded the Excellence in Writing Award of the American Bar Association's Probate and Property Section. He is Editor, Keeping Current published by the Society of Financial Service Professionals, Creator of Keepingcurrentonline.com, and is also a Lecturer-in-Law in the Masters of Taxation Program of Villanova University School of Law. A nationally known speaker on estate planning, Professor Leimberg has addressed the Miami (Heckerling) Tax Institute, the NYU Tax Institute, the National Association of Estate Planners and Councils, and the AICPA's National Estate Planning Forum. He has also addressed the Notre Dame Law School, Duke University Law School's Estate Planning Conference, and the National Association of Estate Planners and Councils. Leimberg has also spoken to the Federal Bureau of Investigation, the National Aeronautics and Space administration, the Philadelphia Academy of Music, and the Philadelphia Museum of Art. He has been frequently quoted in the Wall Street Journal, Forbes, Fortune, Standard and Poors' Outlook, The Christian Science Monitor, Bloomberg's Financial, and Kiplingers. His most recent software packages are ESTATE PLANNING QuickView (instant calculations & flow charting) and TOWARD ZERO ESTATE TAX (PowerPoint Client-Oriented Seminar Presentation).

James Edward Maule is a professor of law at Villanova University School of Law where he teaches tax, decedents, and computer-related law courses. He has written numerous BNA Tax Management portfolios, including the full set of tax law overview portfolios. He has written several other books, including one on the first amendment, numerous book and treatise chapters, and a multitude of journal articles. Jim has worked on tax and digital technology development projects. He owns TaxJEM, Inc., a provider of internet-based tax education programs, and JEMBook Publishing Co. Jim is a member of the BNA Tax Management Advisory Board. He formerly was a law professor at the Dickinson School of Law, an attorney-advisor to the Hon. Herbert L. Chabot of the United States Tax Court, and an attorney-advisor to the Chief Counsel of the IRS. Jim earned his LL.M. (Taxation) with highest honors from George Washington University National Law Center. He earned his J.D. cum laude from Villanova University School of Law, where he served as case and comment editor of the law review and was the recipient of several academic awards. He earned his B.S. cum laude from the University of Pennsylvania Wharton School.

John J. McFadden has an undergraduate degree from Lehigh University, a master's degree from the University of Rochester, and a J.D. from Harvard Law School. He has been admitted to the Pennsylvania Bar and the United States Tax Court. He is the author of many articles in tax and professional journals on such subjects as professional corporations, accumulated earnings, retirement plan distributions, and non-qualified deferred compensation. He is author of Retirement Plans for Employees, Co-author of Employee Benefits, and co-author of The Tools and Techniques of Employee Benefit and Retirement Planning. He is a frequent speaker and consultant on tax and compensation planning matters and conducts seminars for financial planners active in those areas.

Lisa M. Starczewski, Esq. is an adjunct professor at Villanova University School of Law where she teaches Taxation of Corporations and Shareholders. She has written several BNA Tax Management portfolios, including Partnerships: Allocation of Liabilities & Basis Rules; Installment Sales; and National Office Procedure. She has written numerous book and treatise chapters and journal articles. Lisa has worked on tax and digital technology development projects. Lisa is a member of the BNA Tax Management Advisory Board. She formerly practiced tax law in the tax departments at Schnader, Harrison, Segal & Lewis as well as Morgan, Lewis & Bockius. Lisa earned her J.D. summa cum laude from Villanova University School of Law, where she was editor-in-chief of the law review and the recipient of the NAWL's outstanding woman law graduate award. She earned her B.A. magna cum laude from Smith College.

Howard M. Zaritsky is a member of the Virginia bar, and a retired practitioner whose practice was limited to estate planning and administration and related tax matters. He has been a lecturer at most major tax and estate planning institutes, including the New York University Institute on Federal Taxation and the University of Miami Estate Planning Institute (where he is a member of the advisory committee). He is the author or co-author of numerous articles and treatises, including Generation-Skipping Transfer Taxes: Analysis and Forms (1996) (with C. Harrington & L. Plaine); Structuring Buy-Sell Agreements (2d ed 2000); Structuring Estate Freezes After Chapter 14 (3d ed. 1995) (with R. Aucutt); Federal Income Taxation of Estates and Trusts (2d ed. 1993) (with N. Lane); Tax Planning With Life Insurance (2d ed. 1999) (with S. Leimberg); Tax Planning for Family Wealth Transfers (3d ed. 1997); [all published by RIA Group]. He is also an editor of Probate Practice Reporter, a fellow in the American College of Trust and Estate Counsel and the American College of Tax Counsel, and a member of the Virginia State Bar and the Virginia Bar Association.