The Problem of Expected Returns and Other Risks Associated With Installment Sales in an Uncertain Environment  
pp.3-17 (15)
Authors:  Richard Alltizer.; Jeffrey Bryant.

Musings on Debt Modifications Inspired by PLR 200742016  
pp.18-31 (14)
Authors:  David C. Garlock.

Toward a Working or Early Retirement: Changes in the Pension Law  
pp.32-39 (8)
Authors:  Evelyn A. Haralampu.

Conversions of Traditional IRAs and Qualified Retirement Plans Into Roth IRAs Under TIPRA and the PPA  
pp.40-60 (21)
Authors:  Dennis R. Lassila.; Frederick J. Feucht.

Sections 265(a)(2) and 246A Have Similar Objectives, But the Overlap Is Not Perfect and IRS Initiatives May Raise Additional Issues  
pp.61-75 (15)
Authors:  Edward J. Schnee.; W. Eugene Seago.

Ten Developments Affecting Elder Law and Other Legal Practices: Incorporating Tax Counsel Guidance as a Critical Component of Financial and Estate Planning Design  
pp.76-91 (16)
Authors:  Sanford J. Mall.

Secondary Mortgage Markets Create Confusion on Debt Ownership, Federal District Court Rules  
pp.92-93 (2)
Authors:  Staff Editors.

Credit Card Issuer’s Nonsufficient Funds Fee Not Interest, IRS Rules  
pp.94-95 (2)
Authors:  Staff Editors.