| Joseph R. Hearn and Niel D. Nielsen are co-founders of |
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| Provisio Publishing, a publishing company committed to providing |
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| people with practical and useful materials relating to their |
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| financial and legal affairs. Mr. Hearn is a financial planner |
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| in Omaha, Nebraska. He works with a large network of |
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| clients all across the country. Mr. Nielsen is an attorney with |
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| his own practice, also in Omaha, that focuses |
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| exclusively on estate planning. |