Editorial Board

	Sidney Kess, CPA, JD, LL.M., AEP® (Distinguished) New York, NY
	Al W. King, III, JD, LL.M., AEP® (Distinguished) New York, NY
	Stephan R. Leimberg, JD, AEP® (Distinguished) Bryn Mawr, PA
	Jonathan A. Mintz, JD Bend, OR
	Rich Santos New York, NY
	Charles V. Douglas, JD, CFP®, AEP®, Editor Atlanta, GA

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