DOUG H. MOY is a consultant in estate and gift taxation and planning whose clients include accountants, attorneys, and individual clients nationwide. He is an active member of the National Society of Accountants (NSA) and the National Association of Tax Practitioners (NATP) and a former member of the Curriculum Advisory Board of the College for Financial Planning. A nationally recognized author in the field whose books include Living Trusts (Wiley) and Estate Planning Simplified (Wiley), he was awarded the 1995 Golden Quill Award by the NSA for his many articles published in the National Public Accountant.