JEANNE EMANUEL is a practicing estate planning attorney. She has over 40 years of experience, the last 32 solely in the area of estate planning. She graduated with honors from Western State University College of Law and is now a nationally and internationally known estate planner, speaker and author. Jeanne is also a gifted artist who loves to paint birds, wildlife and California beach scenes. She is happiest when traveling and exploring with her husband anywhere in the world. Thomas Emanuel acts as a professional fiduciary and trustee for selected estates and has worked in the estate planning and trust administration field for more than 25 years. He holds a Master's degree from Georgetown University. Tom is an accomplished writer and speaker. He is a voracious reader and loves to travel with his wife. The Emanuels make their home in northern Baja California, Mexico. This book is their fourth collaboration as authors, but the first they have produced as a series because of the extensive nature of the topic.