He is a co-founder of the National Academy of Elder Law Attorneys (NAELA), and a Certified Legal Specialist in Estate Planning, Trust and Probate Law. Bernard A. Krooks, JD, CPA, LLM (Tax), CELA, is a founding partner of Littman Krooks LLP, New York, N.Y. He is a former president of NAELA and a Certified Elder Law Attorney. February 2008 Issue