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17 J. Passthrough Entities 1 (2014)

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Vol. 17, No. 1 January-February 2014


Estate & Succession Planning Corner
          -  Can I Fund My Private Foundation with a CLAT and Will It Work?
  By Lawrence I. Richman


International Tax Issues Corner
          - Buyuk LLC: Claimed Losses Disallowed, Penalties Imposed on Partnership Structure
             Involving Distressed Receivable Denominated in a Foreign Country
  By David Forst

Passthrough Finance Techniques Corner
          - Duties and Liability under Delaware Law: A New York Perspective

  By Steven G. Frost

Private Equity & Hedge Fund Corner
          - Are You and Your Portfolio Company Fully Capitalizing on State and Local Credit
             and Incentive Programs?
  By Thomas]. BlazeJosephj Bergthold, Mark Blawas and Sherri York

S Corporation Corner
          - Three Recent Rulings About Shareholders' Agreements

  By Nelson A. Toner

State Law & State Taxation Corner
          - New York and Illinois High Courts Take Divergent Views of the Constitutionality of
             State Click-Through Nexus Laws
  ByJohn A. Biek                                                                     21


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