Life and Death Planning for Retirement Benefits

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!