Acknowledgments

This book could not have been completed without the contributions of so many who deserve honorable mention. First and foremost, my clients, who for the past 22 years have entrusted me to help protect their family and their legacy. To my students at New York University (NYU), who come into the class after a long day’s work, contribute their experiences and their insights, and help make each and every class interesting and fun. It has been an honor and a pleasure to have spent so much time with so many capable individuals.

Nichole Alling, Megan Davies, Melissa Lowe, Stacey A. Digan, and Thomas Hearne for their research and creativity. Debra Englander, Susan Bliss, Emilie Herman, Melissa Lopez, and Tula Batanchiev of John Wiley & Sons, who have extended deadlines, commented on draft after draft, and worked with me to see this dream become a reality.

My partners at Saul Ewing, LLP, who provided me with encouragement, a room in which to write, and staff to assist.

To Cathy, formerly known as Kathy, who read the Introduction and politely suggested a complete rewrite. You were right.

Leona, Bill, Frank, and Marion, I have learned more from you than you can ever learn from me. You have redefined the meaning of the word process.

Nancy Slowe, Esq., and Ron Colicchio, Esq., who helped with the research and editing of each chapter and provided their frank and candid comments.

Each of the following professionals provided valuable comments and suggestions from their vast experience: ...

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