Acknowledgments

It The development and distribution of this publication was made possible through financial support provided by the National Endowment for Financial Education.

This publication was written by Barbara O’Neill, professor, Rutgers University and Interim Extension Financial Resource Management Specialist for Rutgers Cooperative Extension. Background research, focus group feedback, and ongoing editorial review were provided Jean Lown, professor, and Lance Palmer, doctoral student, Utah State University.

Appreciation is also expressed to the following reviewers who provided helpful feedback to the first draft of this publication:
  • L. Dawn Barnes, Virginia Cooperative Extension, Floyd County
  • Linda Boelter, University of Wisconsin Cooperative Extension
  • Patricia Q. Brennan, Rutgers Cooperative Extension, Morris County
  • Elaine Courtney, University of Florida Cooperative Extension, Okaloosa County
  • Marsha Goetting, Montana State University Cooperative Extension
  • Rebecca Haynes-Bordas, Purdue University Extension, Marion County
  • Marsha Hawkins, University of Idaho, Extension System, Jerome County
  • JoAnn M. Hermansen, Utah State University Extension, Sanpete County
  • Patricia Hildebrand, University of Illinois Cooperative Extension, Effingham Extension Center
  • Laurel Kubin, Colorado State University Cooperative Extension, Larimer County
  • Mary Fran Lepeska, University of Wisconsin Cooperative Extension
  • Leanne Manning, University of Nebraska Cooperative Extension
  • C.L. Wayne Moore, University of Missouri Cooperative Extension, Rolla
  • Pam Orel, Rutgers University Media Relations
  • Debb Pankow, North Dakota State University
  • June Puett, University of Tennessee Cooperative Extension, Hamilton County
  • Jane Schuchardt, U.S. Department of Agriculture, Cooperative State Research, Education, and Extension Service (CSREES)
  • Marilyn H. Simmons, University of Florida Cooperative Extension, Levy County
  • Alex White, Virginia Tech
  • Dena Wise, University of Tennessee at Knoxville

Many of these reviewers shared the initial draft with their adult students, who also provided feedback. The suggestions provided by these additional anonymous reviewers are gratefully acknowledged.

© 2003 National Endowment for Financial Education

All rights reserved.

Funded by the National Endowment for Financial Education® (NEFE®), Grant Project number 006-06-2001.

Note: The information in this book is believed to be current as of this printing. Over time, legislative and regulatory changes, as well as other new developments, may date this material.

The intent of this publication is to provide accurate and authoritative information. The publisher in no way purports to render legal, financial, or other professional advice or services. Readers should consult the services of a competent professional if legal advice or other expert assistance is required.

Mention of a trademark, proprietary product, or commercial firm in text or figures does not constitute an endorsement by the publisher and does not imply approval to the exclusion of other suitable products or firms.

All names used in the financial case studies contained within this publication are fictitious and should not be associated with the financial situations of particular individuals or families.