14 J. Passthrough Entities 1 (2011)

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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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