Authors' Acknowledgments

• Author: Margaret A. Munro, Kathryn A. Murphy
• Profession: Has more than 30 years' experience in trusts, estates, family tax, and small businesses/Attorney with more than 20 years' experience administering estates and trusts and preparing estate and gift tax returns
• Pages: 414-414

Dedication

To my dear friend Howard, who gave me the idea for this book, even though he

didn’t know it at the time, and to the memory of his parents Harry and Molly. And

to Colin and Jacob, who supported me wholeheartedly as I worked on it.

—Margaret Atkins Munro

To my daughter, Ana, who inspires me in many ways. And to my friend, Peggy, for

asking me to join her in this adventure.

—Kathryn A.Murphy

Authors’ Acknowledgments

First and foremost, our thanks to Mike Baker, Joyce Pepple, and Diane Steele at

Wiley, who really listened to this idea one afternoon at lunch and then ran with it.

Without them, this book would still be a gment of our imaginations. And many

thanks as well to our technical editor Diane Hubbard Kennedy, our copy editor

Nancy Reinhardt, and, most especially, to our project editors, Alissa Schwipps and

Jennifer Tebbe, and assistant editor David Lutton, who were patience personied

as we had to tell them, repeatedly, that we still really needed to see the results of

the “scal cli” negotiations in order to nalize this edition of the book.

We’ve both had many mentors over the years, among them Palmer Worthen and

Frederick R.Keydel, who were responsible for steering us into our careers in trust

and estate administration and planning. And we must, of course, thank all our

friends in the Private Client and Trust Group and the Trust Administration &

Investment Services Department at Goulston & Storrs, PC, where the two of us

met 23 years ago and began our long friendship.

Last, but certainly not least, our gratitude to Melinda Haskins and Sean Siemen,

who assisted us in so many important ways. This book is as much a testament to

their eorts as it is to our own.