Cupertino, CA, January 14, 2003

Kapil Bhatnagar of Carlton Pace is serving as moderator for a 13 week professional course on "Business Continuity" for The American College and LUTC, Inc. (Life Underwriter Training Council). The course covers a range of topics pertaining to the problems and opportunities relating to business transfer and continuity as well as estate planning issues facing the business owner. A partial list of specific areas is as follows:

• The forms of business ownership and the implications of business ownership transfers
• Key Person Insurance, Buy-Sell Agreements and Disability Insurance Buyouts in businesses
• Gift taxation, estate planning techniques and taxation and
• Analyses of financial statements

The American College, is the nation’s oldest, largest and most prestigious distance learning institution devoted exclusively to financial services. On July 1, 2001, The American College joined with LUTC, Inc. to become the most complete educational resource available for financial services professionals.

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