Vol. 35 No. 12, December 2004

Index

• WFTRA.
• Helping clients generate cashflow in retirement plans.
• Washington's attorneys' lien law.
• Defining depreciation limits on qualified non-personal-use trucks and vans.
• Estate planning with pensions.
• Good news for surviving spouses with pre-1977 property.
• Lessons of Thompson and Kimbell.
• Capital gain on development property.
• Prop. regs on predeceased parent rule.
• Deductibility of retirement community fees.
• Federal tax implications of same-sex marriage.
• S Corporation passive income.
• S Corporations, CGES and Sec. 179.
• Tax implications for Massachusetts same-sex marriages.
• Divorce issues and business succession planning.
• FLP planning after Strangi, Kimbell and Thompson.
• Current developments.
• E-filing state tax returns.
• State tax residency issues.
• Contemporary U.S. Tax Policy.
• Private Activity Bond Tests.
• Strategic Corporate Tax Planning.
• The Crisis in Tax Administration.
• WG&L Tax Dictionary.
• Reporting certain nondividend distributions on Form 5452.
• IRS changes stance on debtors' pensions.
• Self-rental rule not affected by grouping activities.
• Teacher severance pay not subject to FICA.