Accounting for Tax Uncertainties—A Proposed Interpretation of SFAS 109  
pp.5-8 (4)
Authors:  Mary Heath.; Ellen Rotenberg.

Funding Canadian Branches of Foreign Banks: Canadian Tax Issues  
pp.9-13 (5)
Authors:  Christopher R.J. Van Loan.

Concerned Whether a Hedge Fund Will Fail To Qualify For Trader Status? Investors Can Protect Themselves From the Negative Tax Effects  
pp.14-17 (4)
Authors:  Robert N. Gordon.

Panel Recommends Changes to Donor-Advised Funds, Supporting Organizations  
pp.18-22 (5)
Authors:  L. Nicholas Deane.

Regulatory Developments Affecting Banks and Savings Institutions  
pp.23-31 (9)
Authors:  Staff Editors.

Terrorism Risk Insurance Evaluated by Treasury  
pp.32-34 (3)
Authors:  Staff Editors.

RIC’s Dividend Designations May Exceed Dividend Distributions   | Also Subsidiary REITs May Use Non-U.S. Dollar Functional Currency
pp.35-38 (4)
Authors:  Staff Editors.

UK Considers Increasing Hedge Fund Regulation  
pp.39-42 (4)
Authors:  Staff Editors.

Dealers in Precious Metals, Stones, or Jewels—Financial Institutions Under Bank Secrecy Act—Must Have Anti-Money Laundering Programs   | Also, Bank of International Settlements Sees Continuing Growth in World Economy and Financial Services Industry
pp.43-48 (6)
Authors:  Staff Editors.

Accounting Developments  
pp.49-64 (16)
Authors:  Staff Editors.