.This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Vice President and Publisher: Cynthia A. Zigmund Editorial Director: Donald J. Hull Senior Managing Editor: Jack Kiburz Interior Design: Lucy Jenkins Cover Design: Design Solutions Typesetting: the dotted i © 2003 by Jake Bernstein Published by Dearborn Trade Publishing A Kaplan Professional Company All.