Jun 16, 2015 · James Sullivan, CPA/PFS, Core Capital Solutions, LLC. James has been a personal financial planner and investment manager for almost 30 years. His practice focuses primarily on seniors—those about to retire or those who have already retired. He has written more than 60 articles on a variety of retirement planning topics and also writes a monthly column on aging for the AICPA newsletter, CPA Insider. James A. Shambo recently retired but remains president of Lifetime Planning Concepts, Inc., which is located in Colo-rado Springs, CO. He received his CPA license in September of 1976. He is a CPA Personal Financial Specialist who re-ceived the designation With Distinction in 1985. CPAs in an Aging Society: When Alzheimer's Disease Affects a Client BY JAMES SULLIVAN, CPA/PFS, AND JANET SULLIVAN, ESQ. Jack is agitated. He has been a client for 10 years, and is now 80 years old.