The Uneasy Case of Assignment of “Underwater” Derivative Positions  
pp.3-21 (19)
Authors:  Yoram  Keinan.

Catching the Wave: Reassessing Wealth Transfer Plans in Light of Current Economic Conditions  
pp.23-48 (26)
Authors:  Michael R.  Pieczonka.

Private Placement Group Variable Annuity Contracts—A Market Overview for Tax-Exempt and Foreign Investors  
pp.49-68 (20)
Authors:  Gerald R.  Nowotny.

Trader or Investor? Massachusetts Weighs in and the After-Tax Return of Investing Hangs on the Answer  
pp.69-72 (4)
Authors:  Robert N.  Gordon.

Business Versus Nonbusiness Bad Debts: Dagres v. Commissioner Presents New Variations on an Old Theme  
pp.73-82 (10)
Authors:  Erik M.  Jensen.

The European Commission Draft Directive on Financial Transaction Tax and its Implications  
pp.83-96 (14)
Authors:  Michael  McGowan .; Nicolas  de Boynes .; Andrew  Thomson.