Ernst & Young?s Personal Financial Planning Guide (ERNST AND YOUNG'S PERSONAL FINANCIAL PLANNING GUIDE) Paperback - 2004

ERNST & YOUNG is a global leader in professional services. It assists companies in businesses across all industries-from emerging growth companies to global powerhouses-to deal with a broad range of business issues. Its 103,000 people in over 140 countries worldwide provide a broad array of services in audit, tax, corporate finance, transactions, online security, enterprise risk management, the valuation of intangibles, and other critical business-performance issues. Ernst & Young refers to all the members of the global Ernst & Young organization.

Martin Nissenbaum is Ernst & Young's national director of personal income and retirement tax planning. He is a member of the AICPA Technical Resource Panel on Taxation of Individuals and is an advisory board member of mystockoptions.com. He is an attorney and CPA and holds an LL.M. in tax; he is a certified financial planner and holds the Personal Financial Specialist accreditation from the American Institute of Certified Public Accountants. Mr. Nissenbaum is a speaker on compensation and personal, financial, and tax planning to professional organizations, including the New York State Society of CPAs, the NYU Tax Society, and the Tax Executives Institute. He has been quoted in the Wall Street Journal, the New York Times, Money magazine, and many other publications, and has been named by PRWeek as one of the top quoted spokespeople in the business press. He is an author of Ernst & Young's Retirement Planning Guide. E-mail address: martin.nissenbaum@ey.com

Barbara J. Raasch is Ernst & Young's National Solution Leader for Investment Advisory Services as well as the partner-in-charge of this High Net Worth Practice in Metro New York. Providing investment counseling since 1978, she is a Chartered Financial Analyst, a Certified Public Accountant and a Personal Financial Specialist. Barbara has been recognized both externally and internally for her outstanding client service skills, knowledge and innovation. For example, Worth magazine has honored her as one of our nation's top financial advisors each year since 1995. She has held various leadership positions since joining Ernst & Young in 1984 including the firm's National Director of Investment Advisory Services from 1992-1995. Barbara is often quoted in newspapers and magazines, and appears frequently on nationally televised news programs and at professional conferences. She is a member of the advisory board of the Commercial Clearing House (CCH) Financial Estate Planning Service, a contributing author of Tips from the Top, co-author the Ernst & Young's Financial Planning for Women and had authored a weekly personal financial planning column for the Dallas Times Herald and the Milwaukee Journal from 1989 to 1991 and 1985 to 1988, respectively. She is a member of the American Institute of Certified Public Accountants and the Association of Investment Management and Research. E-mail address: barbara.raasch@ey.com

Charles L. Ratner is the national director of the Personal Insurance Counseling section of Ernst & Young's Personal Financial Counseling practice. Mr. Ratner has authored articles published by the American Bar Association, Trusts and Estates, Commerce Clearing House, and Best's Review. He is contributing editor to Ernst & Young's Financial Planning Reporter and a contributing editor on the American Bar Association's Insurance Counselor Series. He has presented insurance topics to a wide range of audiences including the American Bar Association, the American Institute of Certified Public Accountants, and numerous estate planning councils and professional societies across the nation. He has been quoted on insurance in the Wall Street Journal, BusinessWeek, and other financial press. He is an author of Ernst & Young's Retirement Planning Guide. E-mail address: charlie.ratner@ey.com