MARK D. BALK is a partner in the Boston law firm of Goulston & Storrs where he concentrates his practice primarily in the areas of estate planning, tax law and estate trust administration. He is a graduate of Northwestern University, summa cum laude, and Harvard Law School, cum laude. Mr. Balk has published articles on the subject of trusts and estates in national and local professional journals and has participated in numerous professional educational panels related to tax and estate planning. (August 1997)