Sidney Kess, CPA and attorney, is a nationally recognized tax authority who has been one of the top national leaders and authors in tax planning and education for more than 40 years. Through his long association with the AICPA's "Individual Income Tax Returns Workshop," "Corporate Tax Returns Workshop," and other programs, he has presented update, training and education programs to tens of thousands of tax planners and preparers across the country. In conjunction with CCH, he is the co-author/developer of several classic texts and subscription services, such as "1040 Preparation," "Financial and Estate Planning Guide," Financial and Estate Planning Reporter," "Business Strategies Guide" and numerous other products including dozens of CPE programs.

Terence M. Myers, J.D., is a graduate of Georgetown University and the National Law Center, George Washington University. He is former managing editor of the Tax & Professional Practice of Prentice Hall, Inc. He has more than 25 years of experience launching, writing, and editing tax and business publications.

Dorinda D. DeScherer, J.D., is a graduate of Barnard College of Columbia University and the University of Maryland School of Law. She was formerly associate managing editor for Prentice Hall Information Services where she had primary responsibility for special projects, including explanatory materials on new tax laws. Ms. DeScherer has more than 25 years of writing and editing experience for a wide range of tax and business publications.

The authors are the chief editors of Editorial Resource Group, Inc. (ERG) . Through ERG they create, write, edit, and market successful tax, financial, business, and management-related publications. ERG’s products are targeted to CPAs, tax lawyers, corporate officers and human resource professionals, tax return preparers, and small business owners. ERG’s clients have included Aspen Publishers, the Institute of Management & Administration, Inc., Harcourt Professional Publishing, RIA, the American Institute of Certified Public Accountants, and Intuit. The IRS has used CPE materials prepared by ERG for in-house staff training.