Journal of Taxation and Regulation of Financial Institutions
ISSN 1547-3996, Online ISSN: 1933-9348
Volume 19, Number 05, May/June 2006. Click on Article Title for Abstract and Full Text PDF
Articles
Squeezing a Balloon: Potential Impact of the American Jobs Creation Act Straddle Rules on the Tax Consequences of Hedging Nonqualified Stock Options
pp.5-16 (12)
Authors:
James H. Combs.
Unraveling the Underlying Causes for the Changes to NASD’s Definition of “Branch Office”—
Understanding Supervisory Expectations Taking Effect July 2006
pp.17-34 (18)
Authors:
Joseph C. Cascarelli.
Banks and Other Trustees Must Understand Their Duties of Loyalty and Impartiality
pp.35-44 (10)
Authors:
Richard M. Horwood.; Lauren J. Wolven.
Locating Offshore Hedge Funds: Comparing Bermuda, the British Virgin Islands, and the Cayman Islands
pp.45-50 (6)
Authors:
Robert Briant.
Switch of Mutual Blue Cross- Blue Shield to Stock Insurance Company Is a Material Change, Eliminating Breaks
pp.51-54 (4)
Authors:
Staff Editors.
Demutualization Claim Could Not (Yet) Be Made Into Class Action
pp.55-57 (3)
Authors:
Staff Editors.
Instruments Monetizing Stock Positions Continue to Receive Straddle Classification in Recent Technical Advice
pp.58-64 (7)
Authors:
Staff Editors.