Bruce Hillman
Risk Management for Financial Planners
Bruce Hillman, J.D., is editorial director of the FC&S and other National Underwriter Co. P&C products. He is a regular columnist for Claims magazine and coauthor of The Commercial Property Coverage Guide. He is a frequent speaker at P&C industry meetings. He has a legal and publishing background. He has a Masters of mass communication degree from the University of South Carolina and a law degree from Salmon P. Chase College of Law.
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Tools & Techniques of Risk Management & Insurance
Albert J. Howard currenlty teaches classes in insurance planning, retirement, and employee benefits planning through the CyberCampus at Golden Gate University. These courses are for studnets preparing for the Certified Financial Planner (CFP) examination and for candidates for the master's degree in financial planning.
Prior to 2000, Howard was presidnet of Howard Risk Management, Inc. He spent more than twenty years as vice president of risk management and insurance for First Interstate Bancorp, a multistate bank holding company. His responsibilities include service as president of First Interstate Life Insurance Company. In addition, he headed the actuarial team leading to the formation of Bankers Insurance Company Ltd., a banking-industry-owned captive insruance company.
Howard owned an idependent life and property/casualty brokerage firm and was licensed to transact life and disability insurance. He also served as an underwriter for the Commercial Union and the Fire Association of Philadelphia Groups.
Howard's education includes a bachelor's degree from San Francisco State University. He is a lifetime member of the Business Honor Society and a recipient of the Wall Street Journal Award for Academic Excellence.
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Michael S. Jackson
Tools & Techniques of Financial Planning
Michael S. Jackson, CPA/PFS, M.T., has provided tax compliance and consulting services to closely held business and high net worth individual clients for over 15 years. Mr. Jackson is currently a Senior Manager in the tax department of Smart and Associates, LLP in Devon, Pennsylvania. Over the last ten years, he expanded his services into fee-based personal financial planning and is certified as a Personal Financial Specialist by the American Institute of Certified Public Accountants.
Prior to joining Smart and Associates, Mr. Jackson moved to Martin J. Satinsky & Associates, P.C in 1993 to serve as a tax and financial planning manager after spending three years as a senior accountant in the Philadelphia tax department of Ernst & Young, LLP. He joined Isfaner & Company in 1999 as part of its merger with Martin J. Satinsky & Associates. At Isdaner & Company, Mr. Jackson worked as a manager in the firm's tax department and provided a diverse range of professional tax and financial planning services to his clients. While at Ernst & Youn, he spent the majority of his time with the Entrepreneurial Services Group specializing in S corporation, partnership and individal tax consultanting and compliance.
Mr. Jackson received his Masters Degree in Taxation from Villanova University School of Law. He graduated Magna Cum Laude from Drexel University with a Bachelor of Science in Business Administration, majoring in accounting and finance. As a studnet, he participated in internships in the tax departments of Fishbein & Company and Arthur Young.
Mr. Jackson is a Certified Public Accountant in Pennsylvania and a member of the American Institute of Certified Public Accountants and Pennsylvania Institute of Certified Public Accountants. He has been a frequent lecturer of tax and financial planning topics for various organizations, written for a number of publications and has been a monthly columnist for the Suburban and Wayne Times.
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James W. Kallman
Tools & Techniques of Risk Management & Insurance
James W. Kallman holds a doctoral degree in risk management and insurance from the University of Wisconsin, a masters of science degree in business from the University of Wisconsin, and a bachelor of science degree in finance from the University of Minnesota. In addition, he has earned the Associate in Risk Management (ARM) designation.
Kallman is a full-time professor at St. John's University, the School of Risk Management (formerly The College of Insurance). He principally teaches graduate and undergraduate classes in corporate risk management, risk control, financial management, and risk management and insurance. He also teaches property and liability insurance, life and health insurance, financial management of insurers, financial risk management, the psychology of risk, and global risk management.
Prior to teaching, Kallman was an insurance agency owner, bringing more than twelve years of business experience to his academic research and teaching. He has served as the coordinator of graduate studies, graduate student advisor, and the school's liaison for RIMS national and New York chapter activities. Kallman also teaches professional education courses in financial management, risk management, risk control, and risk financing. His seminars are presented internationally to organizations including Marsh, Aon, RIMS, GNP - Mexico, A.M. Best, General-Cologne Reinsurance, the Insurance Education Institution, the International School of Management - Paris, and the U.S. Department of Commerce. His global presentations have been in Bermuda, Canada, China, Mexico, Puerto Rico, and Paris.
His work has earned several academic honors including two Spencer Educational Foundation Grants, the State Farm Companies Foundation Doctoral Dissertation Award in Insurance, and a pilot project research grant from the Center to Protect Workers' Rights, the research arm of the Building & Construction Trades Department, AFL-CIO, as well as several teaching awards, including ARIA's Lester B. Strickler innovation in instruction award.
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Stephen N. Kandell
Tools & Techniques of Estate Planning
Stephen N. Kandell is a CLU and is Estate and Business Specialist for First Union Corporation located in Philadelphia, Pennsylvania. Prior to that, Mr. Kandell was self-employed working in the estate and business insurance field. While self-employed, he was also an Estate & Business Analysis Consultant for Consolidated Brokerage Services, Inc., a full-scale brokerage firm located in Cranford, New Jersey. Previous to that, he was employed by several major life insurance companies both in their home offices and field offices. He graduated cum laude from City College of New York (B.B.A.) and completed his legal training at New York University School of Law, where he received both his J.D. and LL.M. degrees.
Mr. Kandell has written several articles in the estate planning, income taxation and life insurance planning fields. In addition, he has lectured before various legal, banking, insurance, and financial services groups throughout the United States as well as abroad.
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Tools & Techniques of Estate Planning
Jerry A. Kasner is a Professor of Law at Santa Clara University. He has also been an Adjunct Professor of Law in the Graduate Tax Program at the University of San Diego and a Lecturer in the Graduate Estate Planning Program at the University of Miami (Florida). Professor Kasner is an attorney and a Certified Public Accountant in California. He is an Academic Fellow in the American College of Trusts and Estate Counsel. He is also presently acting as a consultant to the California Law Revision Commission.
Professor Kasner is the author of Post Mortem Estate Planning and the co-author of After Death Tax Planning. His articles have appeared in Journal of Taxation, Taxation for Accountants, Community Property Journal, The Practical Lawyer, Tax Ideas, Phi-Net, and various other publications. He has also written course materials for the AICPA, California Continuing Education of the Bar, California Society of CPAs, and .
He has appeared at numerous conferences for legal, accounting and other estate planning professionals throughout the country, including the New York University Tax Institute, the University of Miami Estate Planning Institute, the Southern California Tax and Estate Planning Forum, the Notre Dame Estate Planning Institute, AICPA Estate and Financial Planning Conferences, American College/CCH Financial Planning Conferences, Trusts and Estates Estate Planning Conference, and the IAFP Annual Conference.
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Tools & Techniques of Income Tax Planning
Sonya E. King, J.D., LL.M., is an Assistant Editor the Professional Publishing Group of The National Underwriter Company. She is an editor of Tax Facts on Insurance & Employee Benefits and Tax Facts on Investments, covering the materials on charitable contributions, individual income tax issues, investments, tax sheltered annuities, and welfare benefit plans. Ms. King writes regularly for Taxline as well as the Tax Facts & Tactics column published in the Life & Health/Financial Services Edition of the National Underwriter newsweekly. Ms. King is a graduate of Duke University and the University of Akron School of Law. She received a LL.M. in Taxation from Case Western Reserve University School of Law. Ms. King also served as a judicial law clerk in the Ohio Eleventh District Court of Appeals. Prior to entering law school, Ms. King worked in the financial services industry as a registered representative and a general securities principal. She is licensed to practice law in the state of Ohio and is a member of the American Bar Association Tax Section.
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The Case Approach to Financial Planning / The Process of Financial Planning
Derek D. Klock is a graduate of the Family Financial Planning program at Virginia Tech. He also received an MBA from Virginia Tech. His experience includes providing brokerage services in a bank management environment and as an instructor of business studies in college and universities environments. He is the co-author of another National Underwriter financial planning book.
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Tools & Techniques of Investment Planning
Robert T. LeClair, Ph.D., is Associate Professor of Finance at Villanova University, Villanova, Pennsylvania. He is a graduate of the Wharton School of the University of Pennsylvania and received his MBA and Ph.D. degrees from Northwestern University’s Kellogg Graduate School of Management. Prior to joining the faculty at Villanova, Dr. LeClair served on the faculties of The American College, Bryn Mawr, Pennsylvania, and the University of Illinois at Champaign-Urbana, Illinois.
Dr. LeClair is also on the faculty of John Cabot University in Rome, Italy. In Rome, he has been a speaker for various United Nations organizations including the Food and Agriculture Organization and the World Food Program. He has also presented courses on accounting and finance developed by the American Management Association for Italian business executives.
Dr. LeClair is a frequent speaker for business groups and professional organizations in the areas of finance, investment, retirement planning, taxation, and personal financial planning. He has also been active as a consultant for numerous banks, thrift institutions, insurance companies, and professional associations. These include: Commerce Clearing House, Shenandoah Life Insurance Co., Jewel Companies, Inc., CNA Financial Corp., Continental Bank, America’s Community Bankers, the Pennsylvania Credit Union League, the National Board of Medical Examiners, National Liberty Corporation, Eagle Software Publishing, Fidelcor, Inc., and the Archdiocese of Philadelphia.
In addition to magazine and journal articles, his other publications include: Money and Retirement; A Consumer’s Guide to Personal Investing and Financial Planning Software Tool Kit. He has also co-authored and published NumberCruncher (estate and financial planning software).
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Stephan R. Leimberg
Tools & Techniques of Charitable Planning
Tools & Techniques of Employee Benefit & Retirement Planning
Tools & Techniques of Estate Planning
Tools & Techniques of Financial Planning
Tools & Techniques of Income Tax Planning
Tools & Techniques of Investment Planning
Tools & Techniques of Life Insurance Planning
Tools & Techniques of Risk Management and Insurance
Stephan R. Leimberg is CEO of LISI, an e-mail commentary and tax law news service, CEO of Leimberg and LeClair, Inc., an estate and financial planning software company, and President of Leimberg Associates, Inc., a publishing and software company in Bryn Mawr, Pennsylvania. He is a lecturer-in-law in the Masters of Taxation Program of Villanova University School of Law, holds a B.A. from Temple University, and a J.D. from Temple University School of Law.
Leimberg is the author of numerous books on estate, financial, and employee benefit and retirement planning and a nationally known speaker. Leimberg is the creator and principal author of the five-book Tools and Techniques series including The Tools and Techniques of Estate Planning, The Tools and Techniques of Financial Planning, The Tools and Techniques of Employee Benefit and Retirement Planning, The Tools and Techniques of Life Insurance Planning, and The Tools and Techniques of Charitable Planning. Leimberg is co-author of Tax Planning with Life Insurance with noted attorney Howard Zaritsky, The New Book of Trusts – Post ’97 Tax Law with attorneys Charles K. Plotnick and Daniel Evans, and How to Settle an Estate with Charles K. Plotnick.
Leimberg is co-creator of many software packages for the financial services professional including NumberCruncher (estate and financial planning), Business QuickView (business valuation, projection, and analysis), IRS Factors Calculator (actuarial computations), and Financial Analyzer II. His most recent software packages are Estate Planning Quickview (Estate Planning Flow Charts), Gifts That Give, Gifts That Give Back, Long-term Care, and Toward a Zero Estate Tax (PowerPoint Client Seminars).
A nationally known speaker, Professor Leimberg has addressed the Miami Tax Institute, the NYU Tax Institute, the Notre Dame Law School and Duke University Law School’s Estate Planning Conference, the National Association of Estate Planners and Councils, and the AICPA’s National Estate Planning Forum. Leimberg has also spoken to the Federal Bureau of Investigation, and the National Aeronautics and Space Administration.
Leimberg was awarded the Excellence in Writing Award of the American Bar Association’s Probate and Property Section. He has been honored as Estate Planner of the Year by the Montgomery County Estate Planning Council and as Distinguished Estate Planner by the Philadelphia Estate Planning Council. He is also a recipient of the President’s Cup of the Philadelphia Life Underwriters, a two time Boris Todorovitch Lecturer, and the First Ben Feldman Lecturer.
Leimberg was named 1998 Edward N. Polisher Lecturer of the Dickinson School of Law.
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