PII: 1057-0810(91)90001-F Volume 1 Number 1 FINANCIAL SERVICES REVIEW THE JOURNAL OF INDIVIDUAL FINANCIAL MANAGEMENT Editor LEWIS MANDELL Managing Editor BARBARA POOLE Associate Editors FinanciaiI~itutions: Mona J. Gardner Illinois Wesleyan University Benton E. Gup University of Alabama David S. Kidwell University of Minnesota Neil B. Murphy Virginia Commonwealth University Peter L. Struck Washington Mutual Savings Bank FinancialPlanning: Neil G. Cohen George Washington University James W. Jenkins Brigham Young University Thomas Waschauer San Diego State University Investments: Jean Louis Heck Villanova University George C. Philippatos University of Tennessee Frank K. Reilly University of Notre Dame G. C. Uselton Texas A dt M University Real Estate: Arthur L. Schwartz University of South Florida Reviews: Phyllis S. Myers Virginia Commonwealth University RiskManagemenk S. Travis Pritchett University of South Carolina Tax & Estate Pkuining: Chris J. Prestopino California State University - Chico Greenwich, Connecticut London, England