Financial and Tax Arbitrage in the Commercial Paper Market  
pp.3-20 (18)
Authors:  Ari J. Brandes.

Recent IRS Guidance on Modifications of Commercial Mortgages Held by Real Estate Mortgage Investment Conduits and Fixed Investment Trusts  
pp.21-31 (11)
Authors:  Michael Orchowski.

Musings on Defeasance in the Municipal Market—Tax and Liquidity Issues  
pp.32-40 (9)
Authors:  Kristin H. R. Franceschi.

Roth Conversion in 2010 Creates Unique Financial Planning Opportunities for High Income Taxpayers  
pp.41-55 (15)
Authors:  Robert G. Beaves.; Katherine M. Hetherington.; Lois D. Bryan.

Real Estate as a Capital Asset or Inventory: The Judicial Debate Revisited  
pp.56-74 (19)
Authors:  James A. Fellows.; Michael A. Yuhas.; John F. Jewell.

Tax Affecting Earnings of Pass-Through Entities—The Valuation Quandary  
pp.75-86 (12)
Authors:  Travis Walker.; Radie Bunn.

New Guidance on Treatment of Public-Private Investment Funds   Investment Management Update
pp.87-91 (5)
Authors:  Kenneth M.  Kess.; Lisa V. Shields.; Jennifer Seyboth.

Parsing the Meaning of “Personal Injuries” Under Section 104(a)(2)  
pp.92-94 (3)
Authors:  Erik M. Jensen.