Special thanks to the Estate, Gift & Trust Content Advisory Group:
Lee Arbus, CPA, JD, LLM | Levun, Goodman & Cohen, LLP
Michael A. Deering, CPA/PFS, MST | Mowery & Schoenfeld, LLC
Karen Fleming, CPA | BKD, LLP
Eunice K. Sullivan, CPA, MSt | S&P Tax Solutions, Ltd.
Gary S. Hart, CPA | Mowery & Schoenfeld, LLC