Edward D. Spurgeon is a Professor of Law at the University of Georgia where he teaches courses in estate and gift taxation, estate planning and elder law. His law practice has included nine years as a partner and three years of counsel to the Los Angeles law firm of Paul, Hastings, Janofsky and Walker. Mr. Spurgeon is a member of the American Bar Association; the ABA's Commission on legal problems of the elderly; the ABA Sections on legal education and real property, probate and trust law; the California Bar Association; and the Order of Coif.