My thanks to all who have so kindly responded. I have enough names now. Much appreciated! Best regards, Kim F. Trigoboff -- *Kim F. Trigoboff, Esq.* 1140 Avenue of the Americas, Ninth Floor New York, NY 10036 Tel. (646) 308-1747 Fax (646) 308-1240 kimtrigoboff.esq@gmail.com Advanced Directives Wills Guardianships Estate, Medicaid & Special Needs Planning Probate and Estate Administration Consultations Available by Appointment in Manhattan, and the Greater New York City Area ATTORNEY CLIENT PRIVILEGE/CONFIDENTIALITY NOTICE: This electronic mail transmission is intended for the use of the individual or entity to which it is addressed and may contain confidential information belonging to the sender or receiver and is protected by the attorney client privilege. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution, or the taking of any action in reliance on the contents of this information is strictly prohibited. If you have received this transmission in error, please notify the sender immediately by e-mail and delete the original message. Thank you for your cooperation. IRS CIRCULAR 230 DISCLOSURE: In order to ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained herein and any attachments hereto is not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.