<< I recommend that you find a good CPA and invest in 1 hour of his or her time. That should give you a very good basic understanding of this type of plan and the advantages and limits.>>(tiggertoo)Tiggertoo,thanks for your advice. I think this process of educating ourselves will be a slow one incorporating self-learning, TMF and professional advice. We liked the CPA we went to for our taxes this year, but were shocked when he gave us his bill. When we met with him he was unable to give us an estimate, which we should have realized was a bad sign. He was recommended to us by the financial planner we used to go to. It takes time to find people to trust.