This book may be the only complete collection of law and tactics on the use and misuse of private annuities. It is written for the professional advisor - the attorney, accountant, financial planner, and others - so it is necessarily more detailed than most lay-persons would find tolerable. To keep it readable, however, the information is presented directly to the reader as end user, rather than switching back and forth from factual presentation to suggestions on how to present it to the client. As advisor, just draw the necessary inferences.