Finally—The Final 409A Regulations  
pp.5-18 (14)
Authors:  Jacob I. Friedman.; Ira G. Bogner.

Interest on Nonaccrual Loans: New Rules and a “Safe Harbor” Method  
pp.19-25 (7)
Authors:  James D. Goeller.; John E. Cederberg.

IRS Ruling on Loss Portfolio Transfer Reaches an Unexpected Result, for Even More Unexpected Reasons  
pp.26-29 (4)
Authors:  F. Roy Sedore.

Insurance Securitizations: Coping With Excess Reserve Requirements Under Regulation XXX  
pp.30-34 (5)
Authors:  Jeffrey Stern.; William Rosenblatt.; Bernhardt Nadell.; Keith M. Andruschak.

Proposed Rules Broaden Brokerage Opportunities for Banks  
pp.35-44 (10)
Authors:  Joan Teresa Kay.

Financial Institutions Must Learn When They May Receive National Security Letters, and How They Should Respond (and When the FBI Is Asking Too Much)  
pp.45-55 (11)
Authors:  John Ensminger.

Liquidation of Rural Telephone Bank Produces Excludable Patronage-Sourced Dividends  
pp.56-59 (4)
Authors:  Staff Editors.

Referral Fee Arrangements Inflate Closing Costs, Create Conflicts in Title Insurance Industry, Yet Enforcement Remains Spotty  
pp.60-64 (5)
Authors:  Staff Editors.