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17 J. Passthrough Entities 1 (2014)

handle is hein.journals/passtent17 and id is 1 raw text is: D Journal of iT Hi R0OU GH SUSTAINABLE Certified Sourcing FORESTRY SINITIATiVE www.sfiprogram org Sn-5 CCH Journals and Newsletters Email Atert for the Current Issue Sign Up Here CCHGroup.com/Email/Journals Vol. 17, No. 1 January-February 2014 COLUMNS Estate & Succession Planning Corner - Can I Fund My Private Foundation with a CLAT and Will It Work? By Lawrence I. Richman 7 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 I

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