The Voice is the e-mail newsletter of The Special Needs Alliance. This installment was written by Special Needs Alliance members Gregory Wilcox of Berkeley, California, and Dennis M. Sandoval, CELA of Riverside, California. Greg's firm focuses on government benefits and estate planning for the elderly and for individuals with disabilities. He is a Certified Elder Law Attorney (CELA); co-author of Special Needs Trusts: Planning, Drafting, and Administration and of California Elder Law Resources, Benefits, and Planning; and a board member of California Advocates for Nursing Home Reform (CANHR) in San Francisco. Dennis M. Sandoval, PLC, in Riverside, California specializes in estate planning for families with special needs loved ones. He is a member of the Special Needs Alliance and the only attorney in California with certifications as a Certified Estate Planning, Trust and Probate Law Specialist, Certified Taxation Law Specialist and Certified Elder Law Attorney. He is also the Director of Education for the American Academy of Estate Planning Attorneys and a co-author of Special Needs Trusts: Planning, Drafting, and Administration.