What’s in a Name: Who Qualifies as a Limited Partner for Self-Employment Tax Purposes?  
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Key State and Local Tax Developments of 2023  
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Authors:  Jamie C. Yesnowitz.; Chuck Jones.; Patrick Skeehan.

IRS Issues First Big Grab Bag of Guidance on SECURE 2.0 Act  
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Proposed Regulations Define Donor Advised Funds  
pp.47-51 (5)
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Key Considerations When Buying U.S. Clean Energy Tax Credits  
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Short Takes: Recent Developments of Interest to Investors  
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Authors:  Staff Editors.