James E. Cheeks (New York, NY) has advised entrepreneurs and professionals for more than twenty-five years on techniques for converting business income into personal and financial wealth. As adjunct professor in the graduate program at the Lubin School of Business at New York?s Pace University, he has used the knowledge and skills developed in his law practice to instruct graduate accounting students in small business taxation and financial planning. He has served as vice president and director of the Research Institute of America.