The Withholding Tax Treatment of Total Return Equity Swaps  
pp.5-16 (12)
Authors:  Luis  Rodriguez, Jr..

The SBA CAPLines Program and the Working Capital Gap  
pp.17-23 (7)
Authors:  Daniel C. Godfrey.

Consumer Protection: How U.K. Client Money Rules Differ From U.S. Customer Segregated Rules When a Custodian Firm Fails to Treat Customer Property Properly  
pp.25-32 (8)
Authors:  Ronald H.  Filler.

Suggested Best Practices for Municipal Issuers in Light of Recent Enforcement Trends  
pp.33-45 (13)
Authors:  Adam Paul  Gordon.

Income and Apportionment Issues for Institutions With Locations in Multiple States  
pp.47-51 (5)
Authors:  Roy E.  Crawford.

Complete Issue  
pp.1-56 (56)
Authors:  Houman B.  Shadab.