Thomas M. Brinker, Jr., CPA/PFS, ChFC®, CGMA, CFE, AEP is Professor of Accounting at Arcadia University in Glenside, Pennsylvania. He is currently Executive Director for their MBA program and serves as Director and Chair for the American College of Financial Services's Center for Special Needs Planning in King of Prussia, Pennsylvania. He graduated cum laude from Saint Joseph's University in Accountancy, and holds master's degrees in Taxation and Accounting from Widener University. In addition to earning his J.D., Professor Brinker earned an LL.M. in International Taxation from Regent University School of Law, where he received the distinction of "Outstanding Graduate" in his class. Mr. Brinker is also a member of the American and Pennsylvania Institutes of Certified Public Accountants, the International Bar Association, and the Caribbean Bar Association. In addition to presenting nationally and internationally on various tax topics, he has published dozens of articles in numerous journals, including The Journal of Accountancy, The Journal of International Taxation, The Tax Adviser, The CPA Journal, The Journal of Practical Estate Planning, and The Journal of Financial Services Professionals. In addition to lecturing in the graduate and professional programs of several Philadelphia Universities, Professor Brinker is a Tax Consultant to the financial services industry and local CPA and law firms. He has received awards for teaching excellence, including the PICPA's Educator of the Year Award and the Lindback Foundation Award for Distinguished Teaching. At the undergraduate level, Tom lectures primarily in tax accounting, individual taxation, and taxation for closely held businesses. He also lectures and writes extensively on the financial and tax planning implications encountered by families with individuals having special needs. Prior to joining the faculty of Arcadia University and the American College of Financial Services, Mr. Brinker was founding partner in a local CPA firm and member of both the audit and tax departments of Coopers & Lybrand and Arthur Young & Company.