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15 J. Passthrough Entities 1 (2012)

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Vol. 15, No. 1 January-February 2012


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

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