CHRISTOPHER T. CARLSON is a principal in the law firm of Gilmore, Rees, Carlson & Cataldo, PC, with offices in Wellesley and Franklin, Massachusetts and Providence, Rhode Island. Mr. Carlson is a graduate of Amherst College and the Harvard Law School. Formerly a senior partner in the Boston law firm of Hale and Dorr, in 1989 Mr. Carlson left that firm to establish his own firm specializing in trust and estate law. His practice is concentrated in the areas of estate planning, estate and gift taxation, and trust and estate administration, and he has participated in many continuing education programs for MCLE and others, and serves on MCLE’s estate planning, curriculum advisory committee. Mr. Carlson is a fellow of the American College of Trust and Estate Counsel, and has served as a lecturer on law in the Graduate Tax Program at the Boston University School of Law. (January 2006)