University of Illinois Extension


Written by: Karen M. Chan, CFP® and Charlotte Crawford, CFP®, Extension Educators in Consumer Economics, University of Illinois Extension, 1998. Revised 2002-2013 by Karen M. Chan.

Copyright 2013 by the Board of Trustees of the University of Illinois.

This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the University of Illinois Extension is not engaged in rendering tax, accounting, or other professional advice. If advice or other expert assistance is required, the services of a competent professional should be sought.

Karen Chan Karen Chan
Special Projects
Department of Agricultural and Consumer Economics
326 Mumford Hall
1301 W Gregory Dr MC-710
Urbana, Illinois 61801