RUSSELL J. FISHKIND is a Co-Chairman of the Trust and Estate Department with the law firm Wilentz, Goldman & Spitzer. Mr. Fishkind concentrates his practice on high net worth estate planning, business succession planning, and probate litigation. He is also an Adjunct Associate Professor at New York University, Department of Finance, Taxation and Law, teaching estate planning; contributing author to the Institute of Continuing Legal Educations Sophisticated Estate Planning; and author of Legacy of a Lifetime, a laymans guide to estate planning. He is currently Co-Chairman of Endowments for the Greater Middlesex County Jewish Federation.ROBERT C. KAUTZ is a Partner with the law firm of… Wilentz, Goldman & Spitzer. Mr. Kautz chairs the Tax Department at Wilentz and concentrates his practice on estate planning and working with closely held businesses in designing strategies for business succession planning. Mr. Kautz is a contributing author to the Institute of Continuing Legal Educations Sophisticated Estate Planning. Formerly with the law firms of Battle Fowler and Millbank, Tweed, Hadley & McCloy in New York, Mr. Kautz holds an LLM in taxation from New York University. He currently serves on the board of trustees of the Montclair (NJ) Fund for Educational Excellence.