G Victor HallmanG. Victor Hallman is a Lecturer in Financial and Estate Planning in the Insurance and Risk Management Department of the Wharton School, University of Pennsylvania, as well as a member of the Pennsylvania Bar. Jerry S. Rosenbloom is the rederick H. Ecker Emeritus Professor of Insurance and Risk Management and Academic Director of the Certified Employee Benefit Specialist (CEBS) Program at the Wharton School of the University of Pennsylvania. He is also a Senior Fellow in the Leonard Davis Institute of Health Economics and a Senior Fellow in the Financial Institutions Center at the Wharton School. Read More Read Less