Martin M. Shenkman, CPA, MBA, PFS, AEP (distinguished), JD, is an attorney in private practice in Fort Lee, New Jersey and New York City, New York.  His  practice  concentrates on estate planning. Author of 44 books and more than 1,300 articles. Editorial Board Member of Trusts & Estates Magazine, CCH (Wolter's Kluwer) Co-Chair of Professional Advisory Board, CPA Journal, and the Matrimonial Strategist. Active in many charitable and community causes and organizations. Founded ChronicIllnessPlanning.org which educates professional advisers on planning for clients with chronic illness and disability and which has been the subject of more than a score of articles. American Brain Foundation Board, Strategic Planning Committee, and Investment Committee. Bachelor of Science degree from Wharton School, concentration in accounting and economics; MBA from the University of Michigan, concentration in tax and finance; Law degree from Fordham University School of Law. www.shenkmanlaw.com.