15 J. Passthrough Entities 1 (2012)

handle is hein.journals/passtent15 and id is 1 raw text is: SUSTAINABLE Certified Sourcing
FORESTRY
INITIATIVE  w.sfiprogram.org
SFI-00453
CCHJournals and Newsletters
ErEmail Alert for the Current Issue
Sign Up Here... CCHGroup.com/Emait/Journals

Vol. 15, No. 1 January-February 2012
Contents

COLUMNS

Acquisitions, Dispositions & Structuring Techniques Corner
What Passthrough Advisors Need to Know About Anschutz Company
By Richard M. Lipton                                                                        7
Estate & Succession Planning Corner
-   Too Much Flexibility: Limiting Powers of Appointment
By Lawrence I. Richman
International Tax Issues Corner
- OECD Addresses Whether Members of JointVenture Have a Permanent Establishment
By David Forst                                                                           13
Passthrough Finance Techniques Corner
Paige Capital Management Consideration of Side Letters, Duties, Exculpation and
Indemnification in an Investment Partnership
By Steven G. Frost                                                                       15
Private Equity & Hedge Fund Corner
Swaps and Limited Partnership Interest in Hedge Funds Proposed Regulations
By Noah Ginsburg and Adam Kunkel                                                         21_
S Corporation Corner
The Disproportionate Distribution and Its Consequences on the
S Corporation Election
By Nelson Toner                                                                         25
State Law & State Taxation Corner
ByCorporate Limited Partners Score Nexus Victories in New Jersey and Louisiana  2   9
By John A. Biek                                                                         29

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?