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15 J. Passthrough Entities 1 (2012)

handle is hein.journals/passtent15 and id is 1 raw text is: SUSTAINABLE Certified Sourcing FORESTRY INITIATIVE w.sfiprogram.org SFI-00453 CCHJournals and Newsletters ErEmail Alert for the Current Issue Sign Up Here... CCHGroup.com/Emait/Journals Vol. 15, No. 1 January-February 2012 Contents COLUMNS Acquisitions, Dispositions & Structuring Techniques Corner What Passthrough Advisors Need to Know About Anschutz Company By Richard M. Lipton 7 Estate & Succession Planning Corner - Too Much Flexibility: Limiting Powers of Appointment By Lawrence I. Richman International Tax Issues Corner - OECD Addresses Whether Members of JointVenture Have a Permanent Establishment By David Forst 13 Passthrough Finance Techniques Corner Paige Capital Management Consideration of Side Letters, Duties, Exculpation and Indemnification in an Investment Partnership By Steven G. Frost 15 Private Equity & Hedge Fund Corner Swaps and Limited Partnership Interest in Hedge Funds Proposed Regulations By Noah Ginsburg and Adam Kunkel 21_ S Corporation Corner The Disproportionate Distribution and Its Consequences on the S Corporation Election By Nelson Toner 25 State Law & State Taxation Corner ByCorporate Limited Partners Score Nexus Victories in New Jersey and Louisiana 2 9 By John A. Biek 29