J. Michael Pusey, CPA, is the founder of JMP Charitable Management Services. Mr. Pusey has written frequently on charitable planning and other tax topics. He was co-author of AICPA Tax Study No. 2, Tax Planning Techniques for Individuals and assisted in updating Andersen's charitable planning book, Tax Economics of Charitable Giving. Mr. Pusey was with the national tax departments of two national accounting firms, and was V.P., Manager of Tax Research and Planning, of a NYSE financial institution. He has also served as a volunteer with Hope for Homeless Youth and other charities.

Mr. Pusey's firm also publishes a comprehensive reference library and newsletter on charitable remainder trusts that is licensed to advisors and groups with an interest in educating advisors. He can be reached at 310-234-0878 or by email at info@jmpcms.com. Website: http://www.jmpcms.com.