Linda M. Johnson, Ph.D., CPA, is an instructor at Georgia State University. She is also the co-author of CCH's IRAs After Taxpayer Relief Act of 1997 and New IRA Opportunities After Taxpayer Relief Act of 1997. Her professional work experience includes three years as a tax staff/senior for Arthur Young & Co.

Professor Herbert C. Sieg, CPA and former tax instructor at Illinois State University.