Hugh F. Smart, J.D., CLU, ChFC
About the Author
Hugh F. Smart, J.D., CLU, ChFC, is assistant vice president and director of advanced markets at Columbus Life Insurance Company in Cincinnati.
This material is not intended to be used, nor can it be used, by any taxpayer for the purpose of avoiding U.S. federal, state or local tax penalties. This material is being provided for informational purposes only. It is not intended to be, and should not be construed as, legal or tax advice. Columbus Life does not provide legal or tax advice. Laws of a specific state or laws relevant to a particular situation may affect the applicability, accuracy or completeness of this information.
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