Report No. 21 (Tech Summary - Final Report)
Download 42nd Heckerling Estate Planning Institute 2008 - Appendix C from Special Sessions on Technology (43KB)
As we have done in January for the last eleven years, and again with the
permission of the University of Miami School of Law Center for Continuing
Legal Education, we will be posting daily Reports to this list containing
highlights of the proceedings of the 42nd Annual Philip E. Heckerling
Institute on Estate Planning that is being held January 14-18, 2008 at the
Orlando World Center Marriott Resort and Convention Center in Orlando,
Florida, a new venue for the Institute starting in 2007. A complete listing
of the proceedings will be published here and is also available on the
Institute's Web site at http://www.law.miami.edu/heckerling.
We also will be posting the full text of each of these Reports on the ABA
RPPT Section's Web site, as we have since the 2000 Institute. Those Reports
can be found at URL http://www.abanet.org/rppt/meetings_cle/heckerling. In
addition, each Report can also be accessed at any time from the ABA-PTL
Discussion List's Web-based Archive at URL
http://mail.abanet.org/archives/aba-ptl.html.
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This Report , which is our FINAL REPORT, is a compiled summary of all the
Tech Reports and announcements that were published as part of the earlier
Reports so that all this information can be located in one place and more
easily found by those who have an interest in such stuff. The Reporter for
all of the Reports was Jason Havens, so inquiries should be directed to him
at "Jason E. Havens" .
In addition, Joe Hodges and Roger Shumaker, who presented the Technology
Special Session on Wednesday and Thursday afternoons, handed out as part of
their materials a 6-page Appendix C spreadsheet matrix of all the Trusts
and Estates software products they are aware of. By popular demand, and
with their permission and that of the Institute, we will be making this
matrix available for viewing and downloading in PDF format with live URLs
to the Web sites of all the vendors as part of this Report 21 once it is
published on the RPPT Section's Web site under Heckerling Reports. You can
get their directly by going to this URL
http://www.abanet.org/rpte/meetings_cle/heckerling/2008/report_part_21.html.
So long until next year..................................
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From Report No. 2
A News Item: Orlando World Center Marriott, Jan. 15, 2008 - WealthCounsel,
LLC announced today from the exhibit hall of the 42nd Annual Heckerling
Institute on Estate Planning the results of its 2007 WealthCounsel®
Industry Trends Survey in a report entitled "A Look Inside the Estate
Planning Industry." The survey was designed to identify the challenges
confronting today's estate planning professionals and to obtain a sense for
the estate planning needs of American consumers. Approximately 5,000 estate
planning attorneys were invited to participate in the survey during
November 2007. An electronic copy of the 16-page report may be downloaded
as a PDF.
Copies will also be available at the WealthCounsel exhibit booth at
Heckerling (Booth 214), or by sending an email to
marlene.frith@wealthcounsel.com
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From Report No. 3
A News Item: To anyone who is attending the Heckerling Institute this year
in Orlando, please note that there will be a demonstration of Lawgic,
Lawgic's new TemplatesPlus, and its integration with EstateWorks tomorrow
(Wed.), January 16, 2008 at 3:30 PM EST in front of the two booths in the
vendor hall. Our techie reporter Jason Havens will be attending as
well. Please join us at the 3:30 PM break if interested.
The Vendors - Report #1
Reporter: Jason Havens
This year, we are trying to present topical compilations to report
interesting developments in the technology/vendor area. The first topic
this year is drafting systems. Follow-up comments might be included in
reports later in the week (probably in a final technology/vendor report).
As always, you should check pricing and other details directly with the
vendor. All pricing is based on a single-user annual license unless
otherwise noted. Before you purchase a drafting system, you should always
seriously consider a demonstration/trial to determine if you like the
system.
DRAFTING SYSTEMS
As usual, the Institute offers an array of expert drafting systems for
estate planning lawyers. Here is a summary of the initial round of visits
to these booths.
(1) Estate Planning System (EPS) (http://estateplanningsystem.com) by Thomas
Begley, Jr.:
This system seems to be a new offering. EPS is focused on "Middle Class
Estate Planning" according to its literature. The HotDocs-based system
appears to include a relatively wide range of documents that the user may
assemble, including dynasty trusts, incentive trusts, charitable trusts, and
more. A complete list is available on their website:
http://estateplanningsystem.com/document.php. The system also touts its
"Decision Trees" to guide the user in creating a will (or "simple" will), a
conduit trust (for use with retirement assets), CRTs, a GRAT, an ILIT, a
QPRT, and a third-party special needs trust. The EPS seems to follow the
general WealthCounsel approach in that the drafting system, initial
training, webinars, technical support, and software updates.
Based on the Institute pricing sheet, the "full-blown" package #1 costs
$2,800; the second costs $1997; and the third costs $1497.
(2) Lawgic (http://www.lawgic.com) by Holland & Knight:
Lawgic has added extensive updates to its Florida Wills & Trusts title due
to the implementation of the Florida Trust Code (based on the UTC). Lawgic
also updated its California Wills & Trusts title, which is now being
maintained by Holland & Knight.
Lawgic is offering a new set of templates that make using Lawgic -- drafting
-- much simpler.
Lastly, Lawgic now has a link to EstateWorks. By using the link (which
produces an XML file), you can save time by importing Lawgic answers into
EstateWorks.
(3) WealthDocs (http://www.wealthcounsel.com) by WealthCounsel (WC):
The WC staff has also updated WealthDocs to accommodate the adoption of the
UTC (or a modified version) in numerous states. Other minor updates are
listed in a PDF file that summarizes them:
http://www.wealthcounsel.com/productdescriptions/wealthdocsupdate.pdf.
(4) Wealth Transfer Planning (WTP) (http://www.ilsdocs.com) by Jonathan
Blattmachr & Michael Graham:
The WTP team has added several new options, including the "Extra Crummey
Trust" and the new "Essentials" version of WTP's will, revocable trust,
joint revocable trust, and ILIT. The Essentials version forms have shorter
interviews and are designed for non-taxable estates. WTP also includes
seven more sets of state-specific forms for durable and health care powers
of attorney, a buy-sell agreement, and an LLC operating agreement form.
There are now two versions of WTP: a standard version ($4,195) and a
professional version ($5,445). The primary difference between the two
versions is access to unlimited and content support and also additional
Internet-based training. (All of this was previously sold separately as
"premium support" based on this reporter's recollection.)
For those using or considering TimeMatters, WTP now integrates with that
Lexis-owned practice management system.
Finally, the WTP folks are also hosting an upcoming "boot camp" in Orlando.
If you are interested in a recent, complete review of the latter three major
drafting systems, please see this reporter's November/December 2007 column
in Probate & Property:
http://www.abanet.org/rpte/mo/premium-rp/publications/magazine/2007/nd/TechnologyProbate.shtml
(HTML only -- PDF available for ABA members).
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From Report No. 4
Announcement: The Lackner Group has just announced the release of its
newest program, Life Settlement NumberCruncher(tm).
What is it? Life Settlement NumberCruncher (LSNC) is easy-to-learn and
easy-to-use software designed to assist professionals and their clients in
the difficult decision of whether to retain or sell an existing life
insurance policy. This indispensable software is the first commercially
available professional tool to run economic "hold" (retain) or "fold"
(sell) numbers, an essential factor in the decision-making process.
Who it's for: LSNC software was expressly designed for life settlement
professionals, life insurance agents, life settlement brokers, attorneys,
CPAs, financial planners, and trust officers.
The Creators Steve Leimberg of Leimberg & LeClair and Mike Weinberg of The
Weinberg Group created LSNC with the assistance of Ben Weinberg of The
Weinberg Group and Vince Lackner of the Lackner Group.
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From Report No. 5
The Vendors - Report #2
Reporter: Jason Havens
This year, we are trying to present topical compilations to report
interesting developments in the technology/vendor area. The second topic in
our coverage of interesting developments in the technology/vendor area this
year is calculation and illustration software programs.
Before we move to that, however, please add the following to the first
report:
DRAFTING SYSTEMS
***
(5) Drafting Wills and Trust Agreements (DWTA)
(http://west.thomson.com/dwta/default.aspx) by Michael L.M. Jordan (the
ACTEC fellow from Hilton Head Island, SC -- not the NBA star!):
This reporter has not reviewed DWTA, but has worked and written articles
with others who have. Bob Wilkins (another ACTEC fellow from SC), the
creator of the system, was a strong supporter of using technology in an
estate planning practice. The system was eventually sold to Thomson/West,
and was completely redesigned in terms of the substantive language and the
engine on which the system runs. Now on GhostFill, DWTA is considered to be
another good option when considering these systems.
The newest version (v. 5) includes a new IDIT/IDGT, new QDOT provisions, and
other miscellaneous clauses that have been added or updated. There is a
demo available on the website (above) and at the Thompson area of the vendor
hall.
Now, moving to the main event of this second technology/vendor report:
CALCULATION AND ILLUSTRATION PROGRAMS
(1) Crescendo (http://www.crescendointeractive.com):
Almost everyone who works or practices in the charitable gift planning arena
knows Crescendo well. They offer excellent, user-friendly applications to
calculate charitable techniques and illustrate them in a way that clients
can readily understand. Because of Crescendo's strong presence within the
charitable arena, many larger charities (and some smaller ones) will freely
create these illustrations for you if you ask. Those charities also often
give you access to GiftLaw Pro, which includes substantive commentary and
explanations of most techniques and issues that arise in this area.
Crescendo offers continuing education courses as well, and is now even
offering an online, interactive program called GiftCollege
(http://www.giftcollege.com). There are several live sessions across the
country, which you can see on their website or in the brochure available at
their booth.
(2) Intuitive Estate Planner (IEP)
(http://west.thomson.com/product/17215017/product.asp):
This reporter has reviewed the IEP for a number of years. It is one of the
most sophisticated, comprehensive calculation and illustration programs
available in the estate planning area. The IEP, which has a newly-designed
interface that is easier to use, allows you to create various planning
scenarios. You may either compare among various planning techniques or
layer one technique upon another to illustrate the potential effects of
additional layers of planning. The output includes empirical/numerical
data, flowcharts, and more. At a subscription price of $900 for the first
year (and stepping down from there if renewed), the IEP is a powerful,
cost-effective tool.
(3) Lackner/Leimberg: DecoupleCruncher and Life Settlement NumberCruncher:
The former was reviewed last year
(http://www.abanet.org/rppt/meetings_cle/heckerling/2007/vendorswednesday.html)
and does not seem to have changed much. The latter, however, is brand
new and will calculate whether a client should retain or sell an existing
life insurance policy. Life Settlement NumberCruncher helps to evaluate the
economic viability of selling an existing policy. The program also
specifically illustrates the potential tax consequences to the insured if
the policy is sold.
Besides another calculation/illustration program or two, we will cover tax
preparation/return software in our next (third) technology/vendor report.
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From Report No. 6
A NEWS ALTER Courtesy of the LISI News Service:
Steve Leimberg's Estate Planning Email Newsletter - Archive Message #1226
Date: 16-Jan-08
From: Steve Leimberg's Estate Planning Newsletter
Subject: FLASH Knight Affirmed 9-0
Ronald D. Aucutt just informed LISI that the Supreme Court has affirmed the
Court of Appeals Knight decision, by a 9 to 0 Opinion by Chief Justice Roberts.
"Accordingly, we conclude that the investment advisory fees incurred by the
Trust are subject to the 2% floor."
LISI is posting the decision in our ActualText archives and we'll be
reporting on it further as soon as possible!
A copy of the decision is available at
http://www.supremecourtus.gov/opinions/07pdf/06-1286.pdf.
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From Report No. 16
And now from the Technology Front, Steve Leimberg, who has kindly provided
us with some LISI News items that we have published as part of these
Reports has just sent us the following new software announcement:
Announcing Life Settlement
NumberCruncher--Now Available
What is it? Life Settlement NumberCruncher (LSNC) is easy-to-learn and
easy-to-use software designed to assist professionals and their clients in
the difficult decision of whether to retain or sell an existing life
insurance policy. This indispensable software is the first commercially
available professional tool to run economic "hold" (retain) or "fold"
(sell) numbers, an essential factor in the decision-making process.
LSNC was created to run the "HOLD or FOLD" numbers" - so that life
insurance and life settlement practitioners, trustees, attorneys, CPAs, and
other professionals can compute the economic viability of a sale - in
conjunction with taking a hard look at the other long-term needs,
objectives, and circumstances of the client and the client's family and/or
business or entity. Either one without the other deprives the client of a
full, fair, and completely objective analysis. Furthermore, LSNC helps
clients who are thinking of selling their policies to be more comfortable
with - and better understand the context and implications of - a sale.
You'll find more information at our website
at: http://www.leimberg.com/LSNC/ or by calling
Leimberg & LeClair, Inc. at 610 924 0515.
This new product was also both mentioned and briefly demonstrated during
the two Technology Special Sessions that were held on Wednesday and
Thursday afternoons at Heckerling courtesy of Vince Lackner and The Lackner
Group (Vince helped to develop this program).
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From Report No. 18
Technology Report #3
Reporter: Jason Havens
This is the final topical compilation to report interesting developments in
the technology/vendor area. This third and final topic in our coverage
features a few additional calculation and illustration software programs,
tax preparation/return software, and technological and other "tidbits" from
the vendor hall at the 42nd annual Heckerling Institute on Estate Planning.
Before we move to our final list of topics, please add the following to the
second report on "CALCULATION AND ILLUSTRATION PROGRAMS":
CALCULATION AND ILLUSTRATION PROGRAMS
There was a recent posting on the public WealthCounsel list entitled,
"Estate Planning Calculations/Presentations," by Stephanie Winstead,
Esq. She mentioned that she uses CCH's ViewPlan (Advanced), but that it
will only illustrate one planning technique at a time, e.g., a GRAT or a
CRT. She wants a program that will combine techniques and produce results
similar to ViewPlan Advanced.
This reporter would recommend IEP, which was covered in our last
report. Everyone should note that there is no "simple" program that
accomplishes this goal ... because the objective is far from
simple. However, IEP will illustrate a "baseline" plan along with
numerous permutations, which can either (a) compare planning techniques
side by side or (b) add one technique upon another to illustrate a
combination of various techniques. As this reporter has mentioned in other
reviews, IEP is the most comprehensive program on the market. It does
require a learning curve, as does any program, although the new user
interface makes that process much easier.
Incidentally, at a subscription of $900, IEP is also one of the most
affordable of the advanced calculation/illustration programs. A discount
is available at the Thomson/West booth for Institute attendees.
Now, to add to the second report's list:
(4) Brentmark (http://www.brentmark.com):
This reporter spent some time with Jane Schuck, who was regularly
demonstrating Brentmark's Kugler Estate Analyzer. The Kugler Estate
Analyzer will not only perform calculations, but will also simply
illustrate the addition of other techniques. Selecting "Assumptions"
within Kugler will reveal some of those calculation assumptions. The
output includes numerical illustrations, flowcharts, and explanations.
Brentmark has been working to update several of their retirement
calculation programs. The most popular, Retirement Plan Analyzer,
illustrates various strategies (showing up to four alternatives at one
time) of taking distributions from IRAs, Roth IRAs, Roth 401(k)s, and other
qualified retirement plans. This and Brentmark's other retirement
calculation programs have been updated for the Pension Protection Act of 2006.
(5) CCH ViewPlan Advanced (http://tax.cchgroup.com/ViewPlan/default.htm):
As mentioned above, ViewPlan Advanced is another advanced
calculation/illustration program. Contrary to the WealthCounsel posting,
this reporter believes that ViewPlan Advanced will indeed allow the
combination of more than one estate planning technique; however, this
reporter has not directly reviewed this program for a number of years. You
can enter extensive detail regarding the client's assets and liabilities.
You may then illustrate various preconfigured plans and/or add your own. In
fact, CCH has provided documentation and MP3 files to show you how this
works (via the link above); the second half of "Lesson 3" (direct links:
http://tax.cchgroup.com/ViewPlan/IntroductionViewPlan/Lesson3_Introduction.pdf
and
http://tax.cchgroup.com/ViewPlan/IntroductionViewPlan/VPTrainingLesson3Audio.mp3)
is the one to review regarding the illustration and addition (or
customization of preconfigured) of planning techniques.
It appears that neither Brentmark's Kugler Estate Analyzer nor CCH's
ViewPlan Advanced has been updated since late 2006. This is presumably due
to a "wait and see" approach regarding estate tax reform/repeal, coupled
(pun intended) with the fact that nothing has changed in terms of the
substance of transfer taxes. However, some state laws have
changed. Either program allows you to change those assumptions. Don
Kelley has actually updated IEP to reflect state law changes over the past
year. This reporter recommends that you try each of these to determine
which one best fits your practice.
(6) BNA Estate & Gift Tax Planner
(http://www.bnasoftware.com/product/default.aspx?prod=etplanner) and
IncomeTax Planner (http://www.bnasoftware.com/product/default.aspx?prod=itfs):
BNA also offers its award-winning planning software. In fact, Don Kelley
reviewed BNA's Estate & Gift Tax Planner in the October 2007 issue of
Estate Planning magazine. This program compares up to three scenarios
("cases") for a client. After entering asset and liability information,
which track the federal estate tax return, you may produce reports,
including flowcharts and PowerPoint presentations, to illustrate your
client's desired techniques.
TAX PREPARATION/RETURN SOFTWARE
As a preliminary note, this reporter does not directly prepare estate and
gift tax returns as a general rule (typically only providing review/advice
to CPAs who work with our clients). Consequently, Joe and/or Gene might
insert editorial comments regarding this portion of our tech
reports. Editor - none needed, as the popular ones are covered below
except for Thomson RIA's Fast Tax line of products.
(1) EstateWorks (http://www.estateworks.com):
Before we move into the actual tax preparation/return software, you need to
know about a couple of useful programs that complement your tax return
program. The first is EstateWorks. EstateWorks, which originally
debuted at the 2003 Institute based on this reporter's recollection,
neatly gathers all of the asset and liability information that you need to
produce probate pleadings as well as tax returns. EstateWorks' Probate
Plus currently produces probate pleadings (using the Internet-based server
edition of
HotDocs) for Connecticut, Florida, and Massachusetts. It also produces all
kinds of reports, such as a "snapshot" of the gross estate or a
beneficiary-based inheritance report (to show everyone what he/she will
receive), letters, and more. Importantly, EstateWorks' True Settlement
generates inventories and can serve as a case/practice management solution
by assigning tasks (with checklists) to various users.
EstateWorks currently exports to every major tax return software program
except for BNA (which is evidently in the works), e.g., Thomson Fast-Tax
FPS, FASTER Systems, Gillett Estate Management System, Intuit Lacerte,
Lackner 6-in-1, and CCH ProSystem fx. EstateWorks also integrates with
leading valuation programs, including Appraise and EstateVal.
(2) Estate Valuations & Pricing Systems, Inc. (EVP) (http://www.evpsys.com
or http://www.evpoffice.com):
These reports have consistently included and praised EVP for its adept
handling of valuations of securities/portfolios.
(3) Gillett Estate Management System (GEMS) (http://www.gillettpublishing.com):
It is impossible to cover all available software programs, but here are a
few of the favorite tax return applications. The most popular still seems
to be GEMS. The components of the system (GEM706, GEM709, or GEMAcct) are
only sold together as a complete system (not separately). GEMS has been
touted as a very user-friendly system that offers excellent customer
support. Their updates are released even before new draft forms are
finalized by the Internal Revenue Service. A demo is available online:
http://www.gillettpublishing.com/demo-dwnld.php. GEMS has existing
partnerships with EVP and ATX, the latter of which produces fiduciary
returns (Form 1041) seamlessly in conjunction with GEMS. Several state
modules are available. Users also seem to appreciate the competitive
pricing of GEMS ($1,295 or network $1,995), which is offered at a discount
to Institute attendees. GEMS was one of the products specifically
mentioned by Glen Yale in his excellent presentation on the federal gift
tax return.
(4) BNA 706 Preparer
(http://www.bnasoftware.com/product/content.aspx?display=706home) and 709
Preparer (http://www.bnasoftware.com/product/default.aspx?prod=709):
BNA's tax return programs are highly-rated and popular as well. You may
Google either/both to retrieve a number of reviews of these programs, e.g.,
http://www.cpasoftwarenews.com/article/article.jsp?id=738&siteSection=32
(THE CPA TECHNOLOGY ADVISOR (April/May 2007)). A demo of each is available
via the BNA website (contact information required), as is the product
documentation in PDF format (no information required).
(5) Lackner 6-in-1 Estate and Trust Administration
(http://www.lacknergroup.com):
Besides calculation programs developed with Steve Leimberg, Vince Lackner's
powerful system prepares all federal returns in this area of practice (706,
709, and 1041) and most state fiduciary income tax returns. The system
also produces inventories and accountings (trustee's and/or personal
representative's). Notably, the modules are available separately or as a
complete system and are also available for Windows or Mac operating
systems. (Incidentally, this reporter has purchased an Intel Core 2
Duo-based MacBook, which might be the first of many Apple computers for our
office.) Lackner's 6-in-1 system is powered by the ultra-stable FileMaker
Pro database. As with other programs, each Lackner component is discounted
by 10% for Institute attendees. Lackner 6-in-1 was the other product
specifically mentioned by Glen Yale in his 709 presentation, which
apparently generated welcome traffic!
OTHER TECHNOLOGICAL AND VENDOR HALL "TIDBITS"
(1) LexisNexis (http://bookstore.lexis.com/bookstore/catalog):
LexisNexis (Matthew Bender) is the exclusive publisher of the Institute's
proceedings, as usual, which are available via an electronic subscription if
desired (back to the 27th Institute).
(2) Banks and trust companies:
In recent years, financial institutions have been prevalent exhibitors at
the Institute. Several also serve as Platinum Sponsors of this year's
Institute and are listed below:
ARIS (http://www.ariscorporation.com)
BNY Mellon Wealth Management
(http://www.bnymellon.com/products/wealthmanagement/index.html)
Circa (http://www.circajewels.com)
Citi Trust (http://www.citibank.com/privatebank/trust_fiduciary.htm)
Coventry (http://www.coventry.com/)
Global Consultants and Services Limited (http://www.gcsl.info)
Harris Private Bank
(http://www.theharris.com/Private_Banking/Private_Banking.asp)
LexisNexis (http://www.lexis.com)
Liberty Art Title (http://www.libertytitle.biz/)
Life Options LLC (http://www.lifeoptionsllc.com/)
U.S. Trust Bank of America Private Wealth Management and Practical Drafting
(http://www.bankofamerica.com/privatebank)
Virgin Money (http://www.virginmoneyus.com/)
Several of these sponsors hosted popular events for attendees, including
lunches, dinners and other entertainment events.
(3) Location of the vendor hall and the Institute:
Overall, everyone seemed to enjoy the Institute as much as always. The
vendors also generally commented that this year's exhibit hall was
well-organized and met their expectations.
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THE REPORTERS
Our on-site local reporters who are present in Orlando this year are Gene
Zuspann Esq. of Zuspann & Zuspann in Denver, Colorado; Joanne Hindel Esq.
of Fifth Third Bank in Cleveland, Ohio; Jason Havens Esq. of Howard, Mobley
& Havens PLLC in Florida and Tennessee; Kimon Karas Esq. of McCarthy,
Lebit, Crystal and Liffman Co., LPA in Cleveland, Ohio; Bruce Stone Esq. of
Goldman, Felcoski & Stone, PA in Coral Gables, Florida; Craig Dreyer Esq.
of McDonald Hopkins LLC in Cleveland, Ohio; Carol Sobczak Esq. of The Law
Offices of Carol A. Sobczak in St. Helena, California; Ronda Martinez Esq.
of Fifth Third Bank in Southfield, Michigan; and Mike Stiff Esq. of
Hutchins & Stiff LLC in Denver, Colorado. The editor again this year will
be Joseph G. Hodges Jr. Esq, a solo practitioner in Denver, Colorado, who
also is the Chief Moderator of the ABA-PTL List.
_________________________________________
GENERAL INFORMATION ABOUT INSTITUTE:
Inquiries/Registration:
Philip E. Heckerling Institute on Estate Planning
University of Miami School of Law
Center for Continuing Legal Education
P.O. Box 248087
Coral Gables, FL 33124-8087
Telephone: 305-284-4762 / FAX: 305-284-6752
Web site: www.law.miami.edu/heckerling
E-mail: heckerling@law.miami.edu
===========================================
Headquarters Hotel - Orlando World Center Marriott
8701 World Center Drive
Orlando, FL 32821
Telephone (407) 239-4200, FAX (407) 238-8777
==================================================
NOTICE: Although audio tapes of all of the substantive session at the Miami
Institute currently are only made available to Institute registrants for
purchase, the entire proceeding of the Institute are published annually by
Lexis/Nexis. For further information, go to their Web site at
http://www.lexisnexis.com/productsandservices. The text of these
proceedings is also available on CD ROM from Authority On-Demand by
LexisNexis Matthew Bender. For further information, contact your sales
representative, or call (800) 833-9844, or fax (518) 487-3584, or go to
http://www.bender.com or write to Matthew Bender & Co., Inc., Attn: Order
Fulfillment Dept.,1275 Broadway, Albany, NY 12204.
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