Ernest J. Guerriero, CLU, ChFC, CEBS, CPCU, CPC, CMS, AIF, RICP, CPFA, national president of the Society of Financial Service Professionals, is the director of qualified plans, business markets for Consolidated Planning Inc. He may be contacted at [email protected]. Martha Shedden, RSSA, CRPC, is president and co-founder of the National Association of Registered Social Security Analysts. She may be contacted at [email protected].