Recent Extension and Modification of the Research Credit Provides New Opportunities for Financial Institutions  
pp.5-10 (6)
Authors:  George Elias.; Michael Krajcer.

Tax Legislation and Large Transactions Led to Major Spin-Off Developments in 2006  
pp.11-17 (7)
Authors:  Robert S. Bernstein.

Credit Unions Should Be Required to Report Executive Compensation and Income From Exempt Activities  
pp.18-25 (8)
Authors:  Joan Teresa Kay.

Financing Higher Education Through Tax Benefits Requires Understanding Ever More Layers of Complexity  
pp.26-34 (9)
Authors:  L. Nicholes Deane.

Watching For Identity Theft Red Flags: What’s in the Works for Financial Institutions and Creditors  
pp.35-44 (10)
Authors:  John Ensminger.

Two Rulings Restate Rules Regarding Variable Insurance Contracts   Insurance Update
pp.45-47 (3)
Authors:  F. Roy Sedore.

One-Stop Shop For Like-Kind Exchanges Can Provide Financing, QI Services  
pp.52-54 (3)
Authors:  John Ensminger.

Dollar Rolled Mortgage Backed Securities Were Capital Assets Despite Closing Agreement on Later Years (But Never Mind, Equitable Relief Reverses the Logic)  
pp.55-61 (7)
Authors:  John Ensminger.

Market Timing Settlement Funds Avoid Information Reporting, Backup Witholding Requirements  
pp.48-51 (4)
Authors:  Staff Editors.

Swaps Hedging Mineral Mortgages Escape Rev Rul 2006-1  
pp.61-64 (4)
Authors:  Staff Editors.