JIM AINSWORTH, CPA, CLU, CFC, is President and cofounder of First Global Partners, a diversified financial services firm offering private investment and pension consulting services to individuals, foundations, and endowments. They offer advice on estate planning, tax counseling, investments and securities brokerage, and insurance and other quality financial services to individuals and businesses. Jim has been in the financial services industry since 1965 and is recognized nationally for his expertise in adding complete financial services as a profit center for CPA firms. Frequently a featured