PETER E. GAUDIO is a widely acclaimed lecturer and financial management consultant on retirement benefit plans. VIRGINIA S. NICOLS is a noted authority on personal financial management and tax planning. The Institute of Certified Financial Planners is a national, nonprofit association established in 1973. To qualify for membership in the Institute and earn the designation of CFP?(TM) (Certified Financial Planner), planners must meet rigorous educational requirements and aspire to the highest levels of professional competence and ethical conduct.