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Acknowledgements

For the fourth edition of this book I would like to thank our dedicated staff members at Corporate Direct for their assistance in all matters towards creating this book. As well, I would like to thank Lori Ream of ProVision for assistance on the taxation chapter and James Burau, Esq. for help with the estate planning chapter. The editing skills of Scott Cooper are also greatly appreciated.

Also, thanks are offered to my wife and children, Jenny, Teddy, Emily and Sarah for their patience as this book was being written.