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14 J. Passthrough Entities 1 (2011)

handle is hein.journals/passtent14 and id is 1 raw text is: SUSTAINABLE Certified Fiber Sourcing FNTITV ww firogramnorg CCH Journals and Newsletters i Email Alert for the Current Issue Sign Up Here... CCHGroup.com/Email/Journals Vol. 14, No. 1 January-February 2011 Content Acquisitions, Dispositions & Structuring Techniques Corner - Hoosier Energy and the Limits of the Tax Law By Richard M. Lipton Estate & Succession Planning Corner - The Power to be Flexible: How Powers of Appointment Afford the Ability to Respond to Changes in Circumstance By Lawrence L Richman 7.. 9 International Tax Issues Corner - Recently Enacted Code Sec. 909 Targets Splitter Transactions (Part 1) By David Forst 11 Like-Kind Exchange Corner - Taking Exchanges into the Wild Blue Yonder: Code Sec. 1031 and Aircraft By Louis S. Weller 15 Passthrough Finance Techniques Corner - The Implied Contractual Covenant of Good Faith and Fair Dealing: Recent Delaware Case Law By Steven G. Frost 1 Private Equity & Hedge Fund Corner - The Use of PFICs for Investment Partnerships Structured as Passthrough Entities By Scott Hersted and Noah Ginsburg Real Estate Investment Trust Corner - REITs-Impermissible Service Income: the Good, the Bad and the Gray By Daniel E Cullen 3

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