Thomas F. Commito, JD, LLM, CLU, ChFC, AEP is Director – Sales Concepts for Lincoln Financial Distributors. A graduate of Cornell University, he earned a juris doctorate, cum laude, from Boston College Law School and a master's of laws degree in taxation from Boston University School of Law. Tom is admitted to practice law in Massachusetts and Vermont, and is also Series 7 and Series 24 licensed. He is the author of two books, Working with LLCs: A Practitioner's Guide to Limited Liability Companies and Comprehensive Buy-Sell Agreements, both published by the National Underwriter Company. He writes the column “Accounting and Taxation” in the Journal of Financial Services Professionals. He has been elected to the Estate Planning Hall of Fame, and has also been awarded the Distinguished AEP certification by the National Association of Estate Planners and Councils. He is a frequent speaker to and a member of several insurance and legal associations.