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36 Tax Adviser [i] (2005)

handle is hein.journals/txadv36 and id is 1 raw text is: THE TAX ADVISER THE MAGAZINE OF PLANNING, TRENDS & TECHNIQUES JANUARY 2005 SStructured Settlements 26 and Nonqualified Assignments 32 Corporations & Shareholders: Significant Recent Developments A0 Estates, Trusts & Gifts; Income and Estate Tax Planning for Special Needs Trusts 4 ..................... .......News Notes 45 ................ Personal Financial Planning 48 .................Tax Practice & Procedures 5 .............................Case Study 3 .............................Tax Trends LLC and LLP Issues for Small, Privately Owned Businesses, p. 24