The first article for professional publication that I wrote was an article about using offshore trusts in non qualified deferred compensation planning. I called the article the Rastafarian Rabbi Trust. The article was published in Trust and Estate Magazine. Approximately five years later, I was working for Deloitte and Touche as an insurance consultant in their individual tax practice when I had the opportunity to meet Tom Brisendine who was a former practice leader at the IRS in the employee benefits area and part of Deloitte’s National Tax Office.