Burton T. Beam, Jr., CLU, ChFC, CPCU, is director of continuing education at The American College and is responsible for the course material on group insurance and social insurance in the Chartered Life Underwriter (CLU) and Chartered Financial Consultant (ChFC) programs. The author of Group Benefits: Basic Concepts and Alternatives and Employee Benefits, he coauthors the employee benefit column in the Journal of the American Society of CLU & ChFC. Mr. Beam holds a BA from the University of Oregon and advanced degrees from the University of Oregon and the University of Pennsylvania.

Ronald F. Duska, PhD, is professor of ethics and chairholder of the Charles Lamont Post Chair of Ethics and Professions at The American College. The Post Chair supports research and studies of the social responsibilities and ethical challenges facing business. Duska received his PhD in philosophy from Northwestern University. Most recently, he was professor of philosophy at Rosemont College, and he has taught at Villanova University, St Joseph�s University, Pennsylvania State University, and the University of Pennsylvania�s Wharton School.

Archer L. Edgar is vice president, office of the president, of the Life Insurance

Marketing and Research Association (LIMRA) and is directly accountable for the organization�s human resources and financial functions. He joined LIMRA�s research division in 1965, and as vice president, research information, he was responsible for the dissemination, interpretation, and accuracy of LIMRA research. A recognized industry expert on distribution systems and the agency system, Mr. Edgar holds an MS degree in economics from the University of Connecticut.

Harry D. Garber, FSA, MAAA, a retired vice chairperson of the Equitable Life Assurance Society of the United States. During his career there, Mr. Garber served as chief financial officer and held a number of senior officer positions in which he was responsible for individual product development, pricing, underwriting, and administration; financial reporting; computer system development and operations; and government relations. He was instrumental in both the New York State demutualization law and the demutualization of the Equitable. He is past president of both the American Academy of Actuaries and the Society of Actuaries. He holds a BA in Mathematics from Yale University.

Ram S. Gopalan is program director, cost research, at the Life Insurance Mar-

keting and Research Association (LIMRA). His work includes research on insurance company field costs and the application of cost studies to planning and management. Mr. Gopalan has published reports on cost evaluation techniques and comparative distribution costs in the insurance industry.

Jon S. Hanson, JD, served as executive director of the National Association of Insurance Commissioners (NAIC) from 1968 to 1982, when he established his own legal and consulting practice. He provides legal and related research on insurance and insurance regulatory problems to law firms, insurers, trade associations, and related organizations. Mr. Hanson has prepared briefs for submission to the United States Supreme Court and federal courts of appeal and has developed numerous model laws and regulations. He holds a law degree from the University of Michigan Law School.

Jeremy S. Holmes, CLU, FALU, FLMI, retired as chief underwriting officer and chief claim officer for The Travelers Insurance Company in July 1993 after 31 years of service. He is now national representative for Underwriting Services at GIB Laboratories. A graduate of the University of Hartford, Mr. Holmes is a member of the American Society of CLU & ChFC and past president and editor of the Executive Council of the Home Office Life Underwriters Association (HOLUA). While serving in that position, Mr. Holmes worked with Jon W. Webber, then president of the American Society of CLU & ChFC, to build stronger ties between The American College and HOLUA. HOLUA supported Mr. Holmes and contributor James F. Winberg�s efforts toward this book.

Joseph W. Huver, CLU, ChFC, MSFS, worked for 14 years as an agent, manager, and broker specializing in pension and estate planning before founding Huver & Associates, Inc., the first independent structured settlement services firm in the eastern United States, in 1976. Mr. Huver was a founding member of the National Structured Settlement Trade Association (NSSTA) and currently serves on its board of directors. He is the author of Structured Settlements: An Alternative Approach to the Settling of Claims, published by the National Underwriter Company in 1992.

James F. Ivers III, JD, LLM, ChFC, is associate professor of taxation at The

American College. His responsibilities include the development of the College�s course in income taxation. Mr. Ivers is the coauthor of Planning for Business Owners and Professionals, published by The American College, and Stanley and Kilcullen�s Federal Income Tax Law, published by Warren Gorham Lamont. A member of the bar in Pennsylvania, Florida, and Massachusetts, he is a consultant and frequent speaker on taxation and financial planning. Mr. Ivers is a graduate of Villanova University. He received his JD and his LLM from the Boston University School of Law.

Donald A. Jones, PhD, FSA, EA, MAAA, is director of the actuarial science program in the Mathematics Department at Oregon State University. For more than 30 years he was on the actuarial faculty of the University of Michigan. Dr. Jones has been an actuarial consultant to both private and public pension plans and to state regulators. Active in the Society of Actuaries, he is coauthor of Actuarial Mathematics, a textbook published by that society for its educational system. He holds a PhD in Mathematical Statistics from the University of Iowa.

Ted Kurlowicz, JD, LLM, CLU, ChFC, is professor of taxation at The American College. His responsibilities include preparation of courses in estate planning and planning for business owners and professionals. Mr. Kurlowicz has also participated in the development of examinations for the College. He received his bachelor�s degree from the University of Connecticut, his law degrees from the University of Delaware and Villanova University, and a master�s degree from the University of Pennsylvania.

John J. McFadden, JD, is professor of taxation at The American College. He is

responsible for the College�s graduate courses in advanced pension and retirement planning and executive compensation. Mr. McFadden is admitted to the Pennsylvania bar and is the author of books and articles related to pensions and executive benefits. He holds a law degree from Harvard Law School.

Norma L. Nielson, PhD, CLU, is a professor at the University of Calgary where she teaches insurance, employee benefits, and risk management. She received her PhD in insurance in 1979 from the University of Pennsylvania. Dr. Nielson has published extensively and testified frequently on insurance matters. She is past president and member of the board of directors of the American Risk and Insurance Association.

Michael B. Petersen is the director of editorial services for the Life Insurance Marketing and Research Association (LIMRA). He is frequent writer on industry topics, and his byline is a familiar one in industry publications. The author of more than 20 LIMRA publications, Petersen joined LIMRA in 1956. He was director of publications and public relations before being named to his current post in 1987.

Francis H. Schott, PhD, is a director and member of the Investment Committee at Mutual of America. He is also a director of the Federal Home Loan Bank of New York, the New Germany Fund, and the Foundation for Child Development. He retired in 1991 from the positions of Senior Vice President and Chief Economist at the Equitable Life Assurance Society and Chairman of the Investment Research Committee at the American Council of Life Insurance. He holds a bachelor�s degree from Oberlin College and a PhD from Princeton University.

James F. Winberg, CLU, ChFC, FALU, FLMI, serves as underwriting consultant for Minnesota Mutual Life Insurance Company. He joined Minnesota Mutual�s Underwriting Department in 1973 after a 4-year tour of duty as a naval officer. Mr. Winberg has held various positions in the department; currently he specializes in large life and disability cases. Mr. Winberg serves on the Life Underwriting Education Committee of the Academy of Life Underwriting. He holds a bachelor�s degree from Luther College.

Thomas J. Wolff, CLU, ChFC, a well-known speaker throughout the insurance industry, is founder and principal of Wolff-Zackin & Associates, a multiple-line insurance agency in Vernon, Connecticut. Past president of the National Association of Life Underwriters (NALU), he was a leader in the fight to restrain the Federal Trade Commission from further investigation of the industry. A member of the Million Dollar Round Table (MDRT) for 35 consecutive years and an eight-time Top of the Table qualifier, Mr. Wolff is past president of the MDRT Foundation. He holds a degree in economics from the University of Connecticut and is a recipient of the John Newton Russell Award, the industry�s highest honor.

Walter H. Zultowski, PhD, is senior vice president at Phoenix-Home Life, formerly senior vice president of the Life Insurance Marketing and Research Association (LIMRA). A highly regarded and widely known speaker in the field of life insurance and financial services marketing, Dr. Zultowski is a frequent participant in individual company strategic planning sessions and a frequent contributor to the industry�s trade press. He holds a PhD in psychology from the University of Tennessee.