TY - BOOK AU - Reyes, Chad L. AU - Adler, R. J. TI - CPAs' growing role in trust-owned life insurance planning SN - 0732-8435 U1 - DPer 657.05 C33 Apr - Sept 2016, v86 n4-9 PY - 2016/// CY - New York: PB - The New York State Society of CPA KW - Estate planning KW - Insurance N1 - The CPA Journal ER -