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33 NewsQuarterly 1 (2013-2014)

handle is hein.journals/newsqtrly33 and id is 1 raw text is: POINT & COUNTERPOINT The Future of Corporate Tax Reform: A Debate Point & Counterpoint The Future of Corporate Tax Reform: A Debate From the Chair No Place to Hide? FATCA and Beyond Paul H. Frankel: A Life in Tax Publications 1 3 4 17 Points to Remember (1) Looking Beyond DOMA: 18 The Effects of United States v. Windsor on Federal Tax Law (2) A Trust's Material Participation 20 Is No Longer Immaterial Opinion Point Did the 2012 ATRA Actually Provide an AMT Relief? Boxscore 22 23 Pro Bono Matters (1) Reflections on America the 24 Beautiful: A Past, Present, and Future of Service (Interview with Public Service Fellow) (2) Meeting Leads to Changes to 28 Certain Practices in the Tax Court CLE Calendar CLE Products Affirmative: We Need to Tax Corporations at the Entity Level By Omri Y. Marian* n 1889, 1% of U.S. households owned about three-quarters of all net wealth in the United States. See Thomas G. Shearman, The Owners of the United States, VIII FORUM 262 (1898). Today, the wealth distribution figures are still not great, but continued on page 6 The views expressed herein do not necessarily reflect the views of the author A Section of the American Bar Association CONTENTS 30 31

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