Character and Timing Rules in the Proposed Contingent Swap Regulations: First, Do No Harm  
pp.5-22 (18)
Authors:  William L.  McRae.

Jobs Act Impacts Design and Administration of Deferred Compensation  
pp.23-30 (8)
Authors:  Jacob I.  Friedman.; Ira G.  Bogner.

S corporation Elections for Financial Institutions After the American Jobs Creation Act  
pp.31-36 (6)
Authors:  Richard A.  Soukup.; John R.  Ziegelbauer.

When A Business Fails To Pay Employment Taxes: Potential Consequences for Financial Institutions  
pp.37-39 (3)
Authors:  Susan A.  Berson.

Mortgages Sold to Fannie Mae Not Included in Bank’s Bad Debt Reserve Calculations  
pp.40-44 (5)
Authors:  Staff Editors.

Sale of Low-Value High-Basis Stock Passes Muster in Coltec  
pp.45-58 (14)
Authors:  Staff Editors.

Dependent Group-Term Life Benefits Not Subsidized by Employer Still Produce Income, IRS Rules  
pp.59-64 (6)
Authors:  Staff  Editors.