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13 J. Passthrough Entities 1 (2010)

handle is hein.journals/passtent13 and id is 1 raw text is: Journal of Vol. 13, No. 1 January-February 2010 Contet Acquisitions, Dispositions & Structuring Techniques Corner - IRS Issues New Rule for Grouping Activities for Passive Loss Purposes By Richard M. Lipton 7 Estate & Succession Planning Corner - The L3C: A Hybrid Passthrough By Lawrence I. Richman International Tax Issues Corner - Foreign Use of Dual Consolidated Losses By David Forst Like-Kind Exchange Corner - State Court Developments Highlight Partnership Exchange Issues By Gregory A. Marques and Louis S. Weller Passthrough Finance Techniques Corner - Private Equity Principles of the Institutional Limited Partners Association By Steven Frost 17 Private Equity and Hedge Fund Corner - When Private Equity Fund Debt Goes Bad By Thomas C. Lenz andjosephj Bergthold 1

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