Negative Interest and Negative Rebates: The World Turned Upside Down  
pp.3-23 (21)
Authors:  James L. Saeli.; Richard Lavoie.; Mark Howe.

Rise of the PFIC: Potential Benefits for U.S. Individuals Investing in Alternative Investment Funds Through a Foreign Corporation  
pp.25-33 (9)
Authors:  Lisa Donn Sergi.; Edward H. Dougherty.

New Basis Rules Complicate Accounting for Investments in Partnerships  
pp.35-58 (24)
Authors:  Jeffrey J. Bryant.

Section 4975(e)(2)(G) Management and Investment Risk Diversification Standards  
pp.59-77 (19)
Authors:  David Randall Jenkins.

Short Takes: Recent Developments of Interest to Investors  
pp.79-90 (12)
Authors:  Staff Editors.