An Inquiry Into Mutual Fund Market Timing—Two Years Post-Canary  
pp.5-13 (9)
Authors:  Michael A. Collora.

Changes to SEC Rules Regarding Shell Companies and the Use of Form S-8 Registration Statements  
pp.14-18 (5)
Authors:  David M. Loev.; John S. Gillies.

Addressing Controls and Containing the Costs of Sarbanes- Oxley Using Contemporary Technology  
pp.19-23 (5)
Authors:  Greg Prow.

Accounting for Uncertain Tax Positions  
pp.24-30 (7)
Authors:  Amy Dunbar.

Jobs Act Impacts Design and Administration of Deferred Compensation: Treasury and the IRS Issue Additional Guidance  
pp.31-41 (11)
Authors:  Jacob I. Friedman.; Ira G. Bogner.

Can Uninsured National Banking Associations Receive Pass-through Tax Treatment Under Entity Choice Regulations?  
pp.42-45 (4)
Authors:  Staff Editors.

Cash Advance and ATM Surcharge Fees Considered in Two Pronouncements  
pp.46-47 (2)
Authors:  Staff Editors.

Final Regs Describe Fair Market Value Calculation for Qualified Plan Insurance Distributions  
pp.48-51 (4)
Authors:  Staff Editors.

Partnership Status For Portfolios Allows Insurance Company to Sell Units to Segregated Asset Accounts  
pp.51-53 (3)
Authors:  Staff Editors.

No Action Letter Describes Credit Suisse Equity Yield Enhancement Program  
pp.54-56 (3)
Authors:  Staff Editors.

PATRIOT Act Customer Identification and Information Sharing Programs Need Additional Guidance, Agency Finds  
pp.57-60 (4)
Authors:  Staff Editors.

Sale of Transmission Rights Does Not Cause Financing Bonds to Become Private Activity Bonds  
pp.61-63 (3)
Authors:  Staff Editors.