Thomas F. Rutherford was a legal editor for CCH INCORPORATED for 29 years, specializing in federal taxation and, particularly, the taxation of retirement plans and their participants. He has authored more than 30 books and articles. He received an A.B. degree from Cornell College, Mt. Vernon, Iowa. He earned his J.D. from Chicago-Kent College of Law and graduated with honors. Mr. Rutherford is a member of the Illinois Bar. He has been admitted to practice before the Supreme Court of Illinois, the U.S. Tax Court, and the U.S. District Court for the Northern District of Illinois.

Theodore H. Simons, the revision editor for this Guide, is a former senior writer and managing editor of the CCH Pension Plan Guide. He is a practicing attorney and a member of the Illinois Bar.