Temo A. Arjani is the managing partner of Temo A. Arjani & Co., in Pasadena, California. A certified public accountant, he started his firm in 1987, prior to which he was a tax partner with Arthur Andersen & Co. Arjani's firm developed the 5227 Tax System that is used by many gift planners in preparing tax returns of charitable remainder trusts. He is a member of the Planned Giving Round Table of Southern California. Temo can be reached at temo@arjani.com