James G. Blase, CPA, JD, LLM, is founder of Blase & Associates LLC, a St. Louis, Missouri law firm practicing primarily in the areas of estate and tax planning. Mr. Blase has taught as an adjunct professor at the St. Louis University School of Law and in the Villanova University Charles Widger School of Law Graduate Tax Program. A frequent presenter at tax and estate planning institutes, Mr. Blase is also the author of the 2020 book, Estate Planning for IRAs and 401ks: A Handbook for Individuals, Advisors and Attorneys, and the 2017 book, Optimum Estate Planning: Explanation and Sample Forms.