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Introduction
27
Acknowledgments
I am most grateful to those who took the time to read sections of the book and send me
their thoughtful comments, almost all of which were incorporated into the book. Peer reviewers
for this edition were Denise Appleby, Beverly Deveny, Robert M. Geurden, Christine Morgan,
Beth Warach, and Denise Yurkofsky.
Numbers are tricky things; I thank Guerdon T. Ely, CFP, of Chico, California, for his
patience and expertise (in both numbers and retirement benefits matters) in reviewing my
numerical examples.
Appreciation for their hard work of cite checking goes to two newly minted lawyers, Yoav
Sered and Aimee Fukuchi. As always, the book benefitted from comments of my private in-house
former Harvard Law Review editor Ian M. Starr.
I send thanks also to the retirement benefits and estate planning experts who have always
freely shared their expertise: Jonathan Blattmachr, Beverly Budin, Beverly DeVeny, Seymour
Goldberg, Steve Gorin, Marcia Holt, Chris Hoyt, Mike Jones, Bob Keebler, Stephen J. Krass, Lou
Mezzullo, Barry Picker, Ed Slott, Bruce Temkin, Kaye A. Thomas, Steve Trytten, and Dan
Wentworth.
In gathering material for this book, I have talked with, listened to, or read the work of
countless estate planners, actuaries, accountants, lawyers, financial planners, retirees, trust
officers, mutual fund personnel, plan administrators, IRS and DOL staffers, plan participants, and
writers who have studied the subject matter. I have learned from almost every encounter. While I
did not manage to collect the name of every person whose comments, questions, and ideas helped
me improve this book, that is no excuse not to thank: Heidi Adair, Sabrina Alvarez, Steve
Brownlow, Barbara Camaglia, Keith Carpenter, Puneet Cham, Patrick Cunningham, Bob Daigle,
David de Reyna, Joan B. Di Cola, Francine Duke, Jeff W. Eschman, Dave Foster, Jeffrey L.
Gebauer, Wayne H. Gilbert, Kal Goren, Michael Haigh, Jane Hardin, Kristen L. Hartman, Emilee
K. Lawson Hatch, Steve Holdsworth, David Hultstrom, Stephen Koster, Don Jansen, Terry Knox,
Steven M. Laiderman, Alice Lonoff, Larry Malecky, Eric Manterfield, Charity A. McCarthy,
Michael McGrath, David Metzger, Marcia L. Mueller, Shelly E. Nixon, Gregory T. Peacock, Scott
Pohar, Mark Puttre, Jose Reynoso, Doyle Sanders, Stanley Schoenbaum, David Shayne, Heidi Rai
Stewart, Michael L. Trop, Alan Wandalowski, Mark A. Watson, Tim Wyld, and Marily Zigarac!