Autor: J. Winston Busby

STEWART H. WELCH III, AEP, CFP¯®, is anationally recognized financial advisor who has served as Chair ofthe Disciplinary and Ethics Commission and as a member of the Boardof Directors of the Certified Financial Planner Board of Standards, Inc. HAROLD I. APOLINSKY, ESQ., EPLS, is aboard-certified estate-planning attorney with the law firm Sirote& Permutt, PC in Birmingham, Alabama. He previously taughtestate planning at the Cumberland School of Law and the Universityof Alabama Law School. J. WINSTON BUSBY, ESQ, LLM, is an attorneyat Sirote & Permutt, PC, focusing on tax and estate planning, income taxation of trusts and estates, succession planning, charitable giving techniques, and tax-exempt entities. J.K. Lasser–Practical Guides for All Your Financial Needs Please visit our Web site at www.jklasser.com