TY - BOOK AU - Resnik, Bruce L. TI - What accountants should consider before becoming trustees of life insurance trusts SN - 0732-8435 U1 - DPer 657.05 C33 Sept - Dec 2011, v. 81 n. 9 - 12 PY - 2011/// CY - New York: PB - The New York State Society of CPA KW - Insurance ER -