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Randy Gardner is the head of financial planning for the Horace Mann Companies. Previously, he was a practicing estate planning attorney with Estate Plan, Inc. with offices in Laguna Beach and Irvine. He is a member of the AICPA, and has written over 100 articles for publications such as The Journal of Financial Planning, Taxation for Accountants, Practical Tax Strategies, and Tax Adviser. Gardner is co-author of several books including The Closing Wealth Transfer Window, 101 Tax Saving Ideas, and Tools and Techniques of Income Tax Planning. He is a columnist for and serves on the editorial board of The Journal of Financial Planning. Recognized as Educator of the Year by the Missouri Society of CPAs, Gardner taught for over 30 years as a professor of tax and estate planning and director of the Financial Planning Program at the University of Missouri. He earned his bachelor’s degree from Harvard University; his juris doctor degree and his master’s degree in business administration from the University of Kansas; and his master of laws in taxation from the University of Missouri - Kansas City.