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Bernard A. Krooks, J.D., CPA, LL.M (in taxation), CELA, is a founding partner of the New York law firm Littman Krooks LLP. A nationally noted expert on special needs planning, he is past President of the Special Needs Alliance (www.specialneedsalliance.org), a national non-profit organization dedicated to assisting families with special needs planning and related issues. Mr. Krooks may be reached at (212) 490-2020 or via email at [email protected]. For other inquiries or more information on special needs planning, visit the firm’s website at www.littmankrooks.com