JAMES W. NARRON is a partner with Narron, O'Hale and Whittington, P.A., in Smithfield, North Carolina, where he has practiced since 1975. His A.B. is from the University of North Carolina at Chapel Hill (1970), his J.D. (cum laude) from Wake Forest University (1975), and his LL.M. (in Taxation) from New York University (1983). He is a fellow in the American College of Trust and Estate Counsel, active in the North Carolina Bar Association section on Estate Planning and Fiduciary Law, a former adjunct professor at Campbell University Law School, and a frequent speaker at CLE events, including the Heckerling Estate Planning Institute at the University of Miami, the Duke Estate Planning Council, the Virginia, Georgia, North Carolina, South Carolina, DoeTexas, and Colorado Bar Associations, and the IRS Continuing Professional Education Program on Gift and Estate Taxes (Chicago). Most recently he completed a four-year term as Chairman of the Board of the North Carolina Community Foundation, Inc. Mr. Narron is a veteran of the United States Navy.