Although I am an attorney and have spent a number of years counseling people with life-challenging conditions, as well as working to help provide for their financial comfort, nothing in this book is meant as a substitute for legal and/or other professional advice. It is prudent to consult an attorney, financial planner, or tax adviser before making decisions based on the information in these pages. This book will attempt to enhance your discussions with these professionals by detailing the issues to be considered.

Every effort has been made to ensure that the information in this book is accurate and up-to-date. However, constantly changing laws and procedures are subject to evolving interpretations. They should be verified prior to taking any action.

BE PREPARED. Copyright © 1998 by David S. Landay. All rights reserved. No part of this book may be used or reproduced in any manner whatsoever without written permission except in the case of brief quotations embodied in critical articles or reviews. For information, address St. Martin’s Press, 175 Fifth Avenue, New York, N.Y. 10010.

eBooks may be purchased for business or promotional use. For information on bulk purchases, please contact Macmillan Corporate and Premium Sales Department by writing to MacmillanSpecialMarkets@macmillan.com.

First Edition: October 1998

eISBN 9781466880092

First eBook edition: August 2014