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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