Vorris J. Blankenship of Placerville, California, is a retired attorney and CPA. He is a prolific author of retirement tax planning articles published by leading tax law journals. Before retiring, he practiced for many years as a tax lawyer and CPA in Chicago and San Francisco. As a retiree himself, Mr. Blankenship has personally used many of the tax-saving ideas and techniques explained in his treatise. (See the retirement planning material available on his popular website at www.retirement-taxplanning.com.)