Owen G. Fiore, JD, presently is a consultant, FioreWealthPlanningConsulting, based in Kooskia, ID, and his website, www.owenfiore.com, contains details on his consulting areas, full resume and mission statement. Owen advises families as a team member of their advisor teams on issues involving taxation, estate planning and management succession with an emphasis on valuation, entities such as trusts, corporations, FLPs and LLCs. The overall goal is to carry out effective wealth preservation and management continuity plans. For over four decades Owen was a California tax and estate planning lawyer and he has decades of teaching experience for CPAs, lawyers and financial advisors. His articles and presentations on goals-oriented estate planning are well-documented and have been published in various tax journals and the proceedings of national tax institutes for over 30 years.