Contents

• Publication year: 2017

Contents

Message from the Chair....................................................................................................................2

California Creates New Tax Departments; Limits Roles of Elected Tax Officials............................3
By Chris Micheli

Tax Procedure: California Should Conform to Federal Law and Allow Expedited Tentative NOL Refunds.................................................................................................14
By Benjamin Elliott and Lauren Knapp

Guidance Needed Regarding Federal Estate Taxation of Exchange Traded Funds Owned by Nonresident Aliens........................................................................................................17
By Patrick W. Martin and Agustin Ceballos

Form W-9 or W-8BEN? The Proper Classification of a Dual Resident Taxpayer for Purposes of Documenting Status with a Foreign Financial Institution Under the Foreign Account Tax Compliance...