Laurence J. Kotlikoff is a Research Associate of the National Bureau of Economic Research, a Fellow of the Econometric Society, and President of Economic Security Planning, Inc., a company specializing in financial planning software. His previous books include Essays on Saving, Bequests, Altruism, and Life-Cycle Planning; Macroeconomics: An Integrated Approach; Generational Accounting; and What Determines Saving.

Kotlikoff received his B.A. in Economics from the University of Pennsylvania in 1973 and his Ph.D. in Economics from Harvard University in 1977. From 1977 through 1983 he served on the faculties of economics of the University of California, Los Angeles and Yale University. In 1981-82, Kotlikoff was a Senior Economist with the President's Council of Economic Advisers. He has served as a consultant to the International Monetary Fund, and the World Bank, among others. He has provided expert testimony on numerous occasions to committees of Congress including the Senate Finance Committee, the House Ways and Means Committee, and the Joint Economic Committee.