Schumacher Publishing, Inc. 3151 Airway Avenue, Suite K205 Costa Mesa, CA 92626 (Toll-Free Phone Number) 800-728-2665 (Fax Number) 714-540-3085 (email) info@estateplanning.com (web) www.estateplanning.com Who is Schumacher Publishing, Inc.? We are the nation's leading publisher of retirement and estate planning educational information. Since 1988, our articles, brochures, special reports, book and multi-media presentations have helped people avoid unnecessary probate, taxes and legal fees, and enjoy peace of mind. What Makes Schumacher Unique? We are the only company in America that independently researches and verifies retirement and estate planning strategies, services and products so consumers will have reliable information--in plain English--on which to base their decisions. Because we sell no financial products or services, our information is truly objective. Who Buys Schumacher Products? Consumers purchase our best-selling book, "Understanding Living Trusts®" (over 350,000 copies sold), video and special reports. Professionals (estate planning attorneys, bank trust officers, insurance agents, brokers and financial planners) purchase our book, brochures, articles, special reports and multi-media presentations to educate their prospects, clients and staff. Some of Our Clients A.G. Edwards American Express Financial NationsBank Charles Schwab Fidelity Personal Trust First Union Pacific Mutual Life Bank of the West Capital Bank & Trust Citizens Bank & Trust Comerica Bank Crestar Bank Edward D. Jones First Bank First Chicago Bank First Hawaiian Bank First Tennessee Bank Salvation Army Smith Barney Wells Fargo Wheat First Butcher Singer   IAA Trust Company Integra Interstate/Johnson Lane JC Bradford & Co. Mercantile Bank New York Life Norwest PNC Private Bank Piper Trust Sanwa Bank Signa SunTrust Trinity Broadcasting U.S. Trust Plus Thousands of: Attorneys Financial Planners Insurance Professionals   Contributing Editors Roy M. Adams ROY M. ADAMS is Senior Chairman of the Trusts & Estates Practice Group at the National Law Firm of SONNENSCHEIN NATH & ROSENTHAL with offices in Chicago, IL, New York City, NY, Short Hills, NJ, Los Angeles, CA, San Francisco, CA, Washington, DC, St. Louis, MO, Kansas City, MO, and West Palm Beach, FL. Mr. Adams is an Adjunct Professor of Estate Planning and Taxation at Northwestern University School of Law, where for over 20 years he has taught estate planning and taxation. He has been presented Northwestern University's Alumni Merit Award for outstanding professional achievement. Mr. Adams is a member of the distinguished teaching faculty of Cannon Financial Institute and is also a Senior Consultant to Cannon's Management. He contributes extensively to Internet publications through a joint venture with Cannon, and conducts special Professional Education Seminars and monthly telephone conferences and satellite broadcasts on sophisticated and practical planning techniques. Mr. Adams is a Fellow of the American College of Trusts and Estates Counsel. He is Special Consultant to TRUSTS & ESTATES magazine, for which he writes a bimonthly column entitled "Wit, Wisdom and the Fiduciary Professions," and a highly acclaimed quarterly column on tax fundamentals entitled, "Back-To-School." Additionally, he was a member of the Editorial Board and Contributing Author of The Chase Journal, which was published by J.P. Morgan-Chase Bank, and distributed to over 4,000 Trust & Estates tax specialists around the world before it ceased publication. Mr. Adams also contributes a monthly column on estate planning, principally for the brokerage community, in the REGISTERED REPRESENTATIVE magazine, and a quarterly article on estate planning in the FINANCIAL ADVISOR magazine, mainly for investment advisors. One of Mr. Adams' newest books, 21St CENTURY ESTATE PLANNING: PRACTICAL APPLICATIONS, was published by Cannon Financial Institute in 2002; reviews of this work have reflected very high acclaim, particularly for innovation, creativity and practical advice, notwithstanding possible transfer tax repeal. He has been the co-author of a two-volume text, ILLINOIS ESTATE PLANNING, WILL DRAFTING AND ESTATE ADMINISTRATION (2nd Edition) published in 1994, and revised, and he is a contributing editor to UNDERSTANDING LIVING TRUSTS (5th Edition) published in October, 1994, and annually revised. Another of Mr. Adams' publications, published by Primedia in 2002, is his book entitled, WIT & WISDOM - THE BEST OF ROY ADAMS, which contains essays and commentaries upon a variety of non-technical but extremely entertaining and meaningful topics of interest to estate planning professionals and their clients. He conducts an extensive national and international practice in the areas of estate and tax planning, advising wealthy families, private foundations, public charities, as well as individuals whose assets often include substantial business interests. He lectures nationally and internationally in his areas of expertise and is a much sought-after speaker. Mr. Adams has been recognized in several countries for his humanitarian work, and he actively pursues charitable activities throughout the world. He is admitted to practice in the States of New York and Illinois. Mr. Adams serves as a member of the Tax Advisory Boards of the Museum of Modern Art and Lincoln Center for the Performing Arts. Theodore (Ted) J. Cranston Mr. Cranston is a Partner specializing in Trusts and Estates at the law firm of GRAY CARY WARE AND FREIDENRICH in La Jolla, California. He is a member of the San Diego, California, and American Bar Associations, and has served as Chairman and Vice-Chairman of the San Diego Bar Association's San Diego and La Jolla Probate Section Committees, as well as Chairman of the Law Office Economics Section Committee. Mr. Cranston has also served on various other committees of the San Diego Bar Association including the Real Property Section, the Tax Section, the Legislation Committee (Probate, Trusts & Estates), and the Speakers Bureau for local junior and senior high schools. Mr. Cranston has specialized in Trusts and Estates since 1965. He is a Fellow of the American College of Trust and Estate Counsel. He has lectured on Trusts and Estates at various Bar functions such as the San Diego Bar Association Estate Planning Clinic and the San Diego Bar Association Orientation Program on Estate Planning for New Lawyers. Mr. Cranston has lectured to other attorneys on various estate planning issues as part of California's Continuing Education of the Bar program, and speaks to other groups as well, including classes at the University of San Diego Law School and Tax Program, Internal Revenue Service organizations, and numerous private groups. He is a member of the Presbyterian Church (where he has served as junior high school teacher, trustee and elder), and has served on the Board of Directors of numerous organizations, including the San Diego Legal Aid Society, Girl Scouts of San Diego, United Cerebral Palsy Foundation of San Diego, San Diego Center for Children, San Diego Repertory Theatre, National Conference of Christians and Jews, School of Theology at Claremont, Planned Parenthood, The LaJolla Playhouse and The Salk Institute. He has also served as Chairman of the National Council and Planned Giving Committee for The Salk Institute. Edward A. Setzler Mr. Setzler is an estate planning attorney practicing with Husch & Eppenberger, LLC in Kansas City, MO. He is a co-founder and past President of the Estate Planning Society of Kansas City, past Chairman of the Probate and Trust Committee of the Kansas City Bar Association, and past Chairman of the Estate Planning Symposium. He is a Fellow of The American College of Trust and Estate Counsel, recently served a five-year term as its Chairman for the State of Missouri, and is serving on its State Law Committee. Mr. Setzler has been a frequent lecturer on estate planning and probate matters for the Continuing Legal Education Department of the University of Missouri at Kansas City Law School and for the Missouri Bar Association. He is co-editor or co-author for the Missouri Bar Association Deskbooks on Estate Planning, Missouri Estate Administration, and Missouri Guardianship and Trust Law. Mr. Setzler is a member of the Board of Directors, Board of Governors, and an Ambassador of the American Royal and is chairman of its Foundation Committee. He is a Trustee of the Zoo Learning Fund. He is listed in the books "Best Lawyers in America," "Who's Who in American Law," "Who's Who in America," and "Who's Who in the World." 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