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    The opinions expressed by authors do not necessarily reflect those of the National Association of Estate Planners & Councils. We continue to source original articles for publication in The NAEPC Journal. If interested, contact us at editor@naepcjournal.org.

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    Edited by:


    Susan P. Rounds,
    JD, CPA, LL.M. (taxation), AEP®, TEP

    Published by:

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