We would like to acknowledge the work of professionals in the diverse ﬁelds
of family social science, economics, insurance, ﬁnance, and tax, which over
decades has built a base of knowledge that allows us to develop a book such as
this. Speciﬁcally, we would like to thank Karl and Amy Locke, insurance profes-
sionals at Locke and Associates; David Cordova, CPA; and Mike Gegen, ﬁrst vice
president at Dain Rauscher, Inc., for sharing their specialized knowledge with us.