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Authors
Alphabetical Author Listing |
Noah Baer
Ernst
& Young, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 605-1st: Oil and Gas Transactions
Richard C. Baier
Jefferson
Pilot Financial, Greenboro, NC
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 828-1st: Estate Tax Payments and Liabilities
David R. Baker
David Rhett Baker, Orlando, FL
Topic Area: Compensation Planning
Portfolios Written: Portfolio 355-5th: IRAs, SEPs and SIMPLEs
Russell W. Banigan
Deloitte
& Touche LLP, New York, NY
Topic Area: State
Portfolios Written: Portfolio 2200-1st: New York State and City Corporation Income Taxes
Lewis T. Barr
Ulmer & Berne LLP, Cleveland, OH
Topic Area: US Income
Portfolios Written: Portfolio 780-2nd: Net Operating Losses and Other Tax Attributes -- Sections 381, 382, 383, 384, and 269
George J. Barry
Deloitte
& Touche LLP, Chicago, IL
Topic Area: State
Portfolios Written: Portfolio 1800-1st: State Taxation of Banks and Financial Institutions
Johanna V. Bartlett
Nixon, Hargrave, Devans & Doyle, LLP, Rochester, NY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 880-1st: Private Foundations -- Distributions (Sec. 4942)
Gregory L. Barton
Mayer, Brown & Platt, Chicago, IL
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 891-1st: Transfer Pricing: Records and Information
Robert A. Baskerville
Seattle, WA
Topic Area: Foreign
Portfolios Written: Portfolio 970-2nd: Business Operations in the Republic of Korea
Ms. Alice Beck
Wofl, Block, Schorr, and Solis-Cohen LLP, Philadelphia, PA
Topic Area: State
Portfolios Written: Portfolio 2300-1st: Pennsylvania Corporate Taxes
Edward J. Beckwith
Baker & Hostetler, Washington, DC
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 839: Estate and Gift Tax Charitable Deductions, Portfolio 840-2nd: Estate Tax Deductions--Sections 2053 and 2054
Mary C. Bennett
Baker
& McKenzie, Washington,
DC
Topic Area: State
Portfolios Written: Portfolio 3110-1st: Personal Income Tax Credits: Alabama Through Michigan
David M. Benson
Ernst
& Young, Washington, DC
Topic Area: Foreign
Portfolios Written: Portfolio 933-1st: The Possessions Corporation Tax Credit Under Section 936
Frank S. Berall
Copp & Berall, Hartford, CT
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 803-1st: The Migrant Client: Tax, Community Property, and Other Considerations
Renato Berger
Tozzini, Freire, Teixeira e Silva, Sao Paulo, Brazil
Topic Area: Foreign
Portfolios Written: Portfolio 954-3rd: Business Operations in Brazil
Stanley N. Bergman
Withers Bergman LLP, New Haven, CT
Topic Area: Compensation Planning
Portfolios Written: Portfolio 350-1st: Plan Selection -- Pension and Profit-Sharing Plans
Turney P. Berry
Ogden,
Newell & Welch, Louisville, KY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 840-2nd: Estate Tax Deductions--Sections 2053 and 2054, Portfolio 879-2nd: Private Foundations -- Self-Dealing (Section 4941)
John T. Berteau
Williams,
Parker, Harrison, Dietz & Getz, Sarasota, FL
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 822-1st: Estate and Gift Tax Returns and Audits
J. Elaine Bialczak
DuCharme McMillen & Associates,
Marietta, GA
Topic Area: State
Portfolios Written: Portfolio 1320-1st: Sales and Use Taxes: Information Services
Alden J. Bianchi
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Boston, MA
Topic Area: Compensation Planning
Portfolios Written: Portfolio 374-2nd: Plan Disqualification and ERISA Litigation, Portfolio 399-1st: Portfolio 399: Employee Benefits for the Contingent Workforce
Philip J. Bieluch
Bieluch & Associates, Soughborough
Circle, MA
Topic Area: Compensation Planning
Portfolios Written: Portfolio 546-1st: Annuities, Life Insurance, and Long-Term Care Insurance Products
Thomas St.G. Bissell
Thomas St. G. Bissell, Midland Park, NJ
Topic Area: Foreign
Portfolios Written: Portfolio 907-1st: U.S. Income Taxation of Nonresident Alien Individuals, Portfolio 916-2nd: International Aspects of U.S. Withholding, Portfolio 917-2nd: International Aspects of the U.S. Social Security Tax, Portfolio 944-1st: Aliens Who Invest in the United States
Through a Low-Tax Jurisdiction
Peter Blackwood
Deloitte Touche Tohmatsu, Sydney
Australia
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 898-1st: Transfer Pricing: Foreign Rules and
Practice Outside of Europe, Part 2
Jonathan G. Blattmachr
Milbank,
Tweed, Hadley & McCloy, New York, NY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 836-1st: Partial Interests -- GRATs, GRUTs, QPRTs (Section 2702)
Peter H. Blessing
Shearman & Sterling, New York,
NY
Topic Area: Foreign
Portfolios Written: Portfolio 905-1st: Source of Income Rules, Portfolio 909-2nd: Branch Profits Tax
Nathan Boidman
Davies Ward Phillips & Vineberg,
LLP, Montreal, QB, Canada
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 897-1st: Transfer Pricing: Foreign Rules and Practice Outside of Europe
Claire Bonnet
Campbell & Philippart & Associes,
Paris, France
Topic Area: Foreign
Portfolios Written: Portfolio 961-2nd: Business Operations in France
Ronald S. Borod
Brown, Rudnick, Freed & Gesmer,
Boston, MA
Topic Area: US Income
Portfolios Written: Portfolio 584-1st: Rehabilitation Tax Credit and Low-Income Housing Tax Credit
Slowomir Boruc
Baker
& McKenzie, Warsaw, Poland
Topic Area: Foreign
Portfolios Written: Portfolio 979: Business Operations in Poland
Janine H. Bosley
Ice Miller Legal & Business Advisers, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 353-3rd: Employee Benefits for Small and Mid-Sized Employers, Portfolio 370-3rd: Qualified Plans -- Taxation of Distributions
Mary Jo Brady
Kramer,
Levin, Naftalis & Frankel LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 561-2nd: Capital Assets, Portfolio 758-2nd: Transfers to Controlled Corporations: In General
Luis Briones
Madrid,
Spain
Topic Area: Foreign
Portfolios Written: Portfolio 984-3rd: Business Operations in Spain
A. Thomas Brisendine
Deloitte
& Touche LLP, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 385-4th: Deferred Compensation Arrangements
Rosser H. Brockman
Rosser H. Brockman PC, San Francisco,
CA
Topic Area: Foreign
Portfolios Written: Portfolio 969: Business Operations in Japan
Lawrence Brody
Portfolios Written: Bryan
Cave LLP, St. Louis, MO
lbrody@bryancave.com
Topic Area: Compensation Planning, Estates, Gifts and Trusts
Portfolios Written: Portfolio 386-3rd: Compensating Employees with Insurance, Portfolio 818-1st: Section 2035 Transfers, Portfolio 828: Estate Tax Payments and Liabilities
Darwin C. Broenen
Arlington, VA
Topic Area: Foreign
Portfolios Written: Portfolio 932-2nd: Foreign Corporation Earnings and Profits
Eleonora Broman
Loyens & Loeff, Luxembourg
Topic Area: Foreign
Portfolios Written: Portfolio 971-2nd: Business Operations in Luxembourg
Brian L. Browdy
Horwood
Marcus & Berk Chartered, Chicago, IL
bbrowdy@hmblaw.com
Topic Area: State
Portfolios Written: Portfolio 2110-1st: Illinois Sales and Use Taxes, Portfolio 2100-1st: Illinois Corporation Income Taxes
Gregory K. Brown
Gardner, Carton & Douglas, LLC, Chicago, IL
Topic Area: US Income
Portfolios Written: Portfolio 354-6th: ESOPs
Karen B. Brown
The George Washington University, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 554-3rd: The Attribution Rules
Kenneth C. Brown
Ernst
& Young, LLP, Danville, CA
Topic Area: State
Portfolios Written: Portfolio 1130-1st: Income Taxes: Consolidated Returns and Combined Reporting
Kyle N. Brown
Watson
Wyatt Worldwide, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 356-3rd: Nondiscrimination Testing and Permitted Disparity
in Qualified Retirement Plans, Portfolio 373-2nd: Employee Benefits for Tax-Exempt Organizations
Charles M. Bruce
Moore & Bruce, LLP, Washington,
DC
Topic Area: Foreign
Portfolios Written: Portfolio 934-1st: Foreign Sales Corporations
Beverly R. Budin
Ballard
Spahr Andrews & Ingersoll, LLP, Philadelphia, PA
budin@ballardspahr.com
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 826-1st: Life Insurance
Carol F. Burger
Jenkens & Gilchrist Parker Chapin
LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 634: Civil Tax Penalties
Bobby L. Burgner
General Electric Company,
Atlanta, GA
Topic Area: State
Portfolios Written: Portfolio 1180-2nd: Income Taxes: Special Problems in Formulary Apportionment
Fred Burke
Baker & Mckenzie, Ho Chi Minh City office
Topic Area: Foreign
Portfolios Written: Portfolio 994: Business Operations in Vietnam
F. Gerald Burnett Esq
Cabaniss, Johnston, Gardner &
Dumas, Birmingham, AL
Topic Area: US Income
Portfolios Written: Portfolio 610-1st: Timber Transactions
Herbert Buzanich
Freshfields Bruckhaus Deringer, Austria
Topic Area: Foreign
Portfolios Written: Portfolio 952: Business Operations in Austria
Lauren T. Byrne
Ernst
& Young, LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 796-2nd: Accumulated Earnings Tax
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