Acknowledgements

Andrew J. Fair, ESQ., is the founding and senior partner of Fair, FitzGerald & Hershaft, P.C. He specializes in the areas of estate, business and retirement planning. He lectures and writes extensively in these areas for bar, banking, insurance, tax, accounting, actuarial and business groups and institutions throughout the United States. Mr. Fair is licensed to practice in New York and Florida. PARTNER: Fair, FitzGerald & Hershaft, P.C. 110 Corporate Park Drive, White Plains, New York 10604. Phone (914) 253-8600, Fax: (914) 253-8610, E-mail: AJF@Fair-Law.com, website: www.Fair-Law.com

John V. Pellitteri, CPA is a Partner at Grassi & Co., CPAs and runs the firm's healthcare services and small business divisions. He brings almost two decades of experience in accounting, auditing, tax planning and business consulting. His comprehensive accounting and taxation knowledge, combined with his healthcare consulting experience, allows him to develop an all-inclusive assessment of practices and medical facilities. He also uses time-tested strategies to enhance clients' businesses in other industries, including not-for-profit, architectural, real estate and professional service firms. John can be reached at (516) 336-2470 or via e-mail at jpellitteri@grassicpas.com

Myron Kove, Executive Editor, Strategies & Insights, New York.

Claudio A. De Vellis is a partner and director of the Estate Planning, Asset Protection and Estate Administration Practice at Abrams, Fensterman, Fensterman, Eisman, Greenberg, Formato & Einiger, LLP. Lake Success, New York - (516) 328-1874 - Email: cdevellis@abramslaw.com - Website: http://www.abramslaw.com/bio/ClaudioDeVellis.asp

Jack J. Geller
Harper, Kynes & Geller P.A. Background: Born Buffalo, New York, February 10, 1941; admitted to bar, 1965, New York; 1967, U.S. Tax Court; 1977, Florida. BS, JD University of Buffalo; LLM Taxation New York University. Email: jack@harperkynes.com

James M. Kosakow, Partner, McLaughlin & Stern LLP, is one of the oldest law firms in New York, established in 1898. James graduated from Connecticut College in 1976 and received his law degree from Benjamin N. Cardozo School of Law in 1984. He is admitted to practice in New York, Connecticut, Florida, the District of Columbia and before the U.S. Tax Court. Before joining McLaughlin & Stern in 2005, he was a founding partner of Kove & Kosakow, LLC with offices in New York City and Westport, Connecticut. His practice relates primarily to estate planning and the administration of trusts and estates, and includes an active Connecticut practice. Website: http://www.mclaughlinstern.com/ - Email: jkosakow@mclaughlinstern.com

Steven P. Block, is a Partner at Ruskin Moscou Faltischek, where he is a member of the Firm's Trusts and Estates Department. Hastings College of the Law (J.D., 1985); State University of New York at Buffalo (B.S., magna cum laude, 1980) Mr. Block advises clients on all aspects of estate planning and administration, including preparation of wills and trusts, tax and insurance planning, and gift tax planning utilizing Limited Liability Companies and Family Limited Partnerships. He also provides counsel on probate matters, estate administration and tax planning relating thereto, and Surrogate's Court proceedings. Bio continued at http://www.ruskinmoscou.com/bio_block.htm
Ph: (516) 663-6571, Fax: (516) 663-6771 - Email: sblock@rmfpc.com
Website : http://www.ruskinmoscou.com/home-ruskin.htm

Kumar Majmudar, CPA.
Kumar & Company
Website: www.cpakumar.com

Khozem Master, CPA

Jim Soressi, Esq.
Website: www.SoressiLaw.com

Alan J. Schwartz began his legal career as an Assistant District Attorney in the Office of the District Attorney of the County of Nassau in 1980, after which he went into private practice in 1985. The Law Offices of Alan J. Schwartz is a small, full service law firm, engaging in the general practice of law, serving a wide range of clients from individuals to small and medium-sized businesses and organizations, as well as lenders, for whom the Firm serves as closing attorneys. Website: www.ajslaw.com - Email: alan@ajslaw.com

Patricia A. Perzel, CPA, CVA, CFFA, CFF. Is the founder of Perzel & Lara Forensic CPA’s, P.A. and has more that twenty-eight years of experience testifying in both criminal and civil matters in state and federal courts, serving as an expert witness/consultant in different types of cases. She employs highly technical forensic investigation techniques to analyze and unravel complex financial issues resulting in the development of easily understood conclusions. She is frequently designated as a joint expert or a Court appointed expert in various litigation matters. Pat’s lectures nationally and internationally in the areas of business valuations, forensic investigation techniques and damage quantifications. She also participates as a speaker in continuing education courses for Attorneys & CPAs.
Website: www.perzellara.com - Email: pat@perzellara.com

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