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| 11.  |  | Title: Professional Advisors' Guide to Section 529 Plans and Other College Savings Incentives by Arthur M. Seltzer, Sidney Kess ISBN: 0735535507 Publisher: Panel Publishers Pub. Date: August, 2002 List Price: $90.00 Amazon.com Price: $90.00 | 
| 12.  |  | Title: Ten Forty Preparation, 1994: 1994 Edition by Sidney Kess, Ben D. Eisenberg, Barbara Weltman ISBN: 0808000047 Publisher: CCH Incorporated Pub. Date: January, 1994 List Price: $40.00 Amazon.com Price: $40.00 | 
| 13.  |  | Title: 1040 Preparation: 1999 Edition by Sidney Kess, Ben D. Eisenberg, Barbara Weltman ISBN: 0808002724 Publisher: CCH Incorporated Pub. Date: December, 1998 List Price: $57.95 Amazon.com Price: $57.95 | 
| 14.  |  | Title: A practical guide to tax planning by Sidney Kess ISBN: 0871791145 Publisher: Tax Management Pub. Date: 1974 | 
| 15.  |  | Title: Fiduciary income tax course by Sidney Kess ISBN: 0808007513 Publisher: CCH Inc. Pub. Date: 2001 | 
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