Alan S. Acker, University of Illinois (B.S. 1974), Illinois Institute of Technology, Chicago-Kent School of Law (J.D. 1977); member, Ohio, Illinois, and Virginia Bars; member, American Institute of Certified Public Accountants and Ohio CPA Society; Fellow, American College of Trusts and Estates Counsel; adjunct professor of law at Capital University Law and Graduate Center, Columbus, Ohio; contributor to Tax Management Estates, Gifts and Trusts Journal, Estate Planning, and other legal publications; lecturer at various tax seminars.