Pricewaterhousecoopers Guide to the 2005 Tax Rules : Includes the Latest 2005 Income Tax Numbers

Michael B. Kennedy is a Human Resource Services partner and national director of Pricewaterhouse Coopers Personal Financial Services, which provides comprehensive financial planning services to high net worth individuals, corporate executives, business owners, and entrepreneurs. Michael has been with the firm for more than 29 years. Michael is a CPA and member of the American, Pennsylvania, and New Jersey Institutes of Certified Public Accountants and holds the Personal Financial Specialist designation. He has both a BS in Economics and a MBA from Rider University. Michael is an adjunct member of Villanova University Graduate Tax Program. He is a member of the board of trustees of Rider University and was most recently honored by his alma mater with a lifetime achievement award from the School of Business. Bernard S. Kent is a Human Resource Services partner in Pricewaterhouse Coopers Personal Financial Services practice. He has more than 30 years of experience encompassing gall phases of tax planning and personal financial counseling. He is frequently quoted in numerous national periodicals, including the Wall Street Journal, New York Times, Forbes, Fortune, U.S. News and World Report, Investor's Business Daily, Business Week, Barron's, Kiplinger's, and Inc., and was chosen three times by Worth magazine as one of the best financial advisors in the country. He is the past chairman of the personal financial planning committee of the Michigan Association of Certified Public Accountants. Bernie received his BA in Economics from Oakland University and his JD form the University of Michigan Law School.