Alphabetical Author Listing

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B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

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V

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Amnon Rafael
Rafael, Frank & Co., Tel Aviv, Israel
Topic Area: Foreign
Portfolios Written: Portfolio 967-3rd: Business Operations in Israel

David L. Raish
Ropes & Gray, Boston, MA
Topic Area: Compensation Planning
Portfolios Written: Portfolio 358-3rd: Cash or Deferred Arrangements, Portfolio 397-3rd: Cafeteria Plans

Linda J. Ravdin
Pasternak & Fidis P.C., Bethesda, MD
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 849-1st: Marital Agreements

Diane A. Reach
PricewaterhouseCoopers LLP, New York, NY
Topic Area: State
Portfolios Written: Portfolio 1100-1st: Income Taxes: Computation of State Taxable Income

Wayne E. Reames
Berlin Harris Helmick Tesdell Lamson
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 833-2nd: Section 2032A -- Special Use Valuation

Thomas Z. Reicher
Cooley Godward LLP, San Francisco, CA
Topic Area: Compensation Planning
Portfolios Written: Portfolio 381-2nd: Statutory Stock Options, Portfolio 398-1st: Reductions in Force

Richard Reichler
Meltzer, Lippe, Goldstein & Schlissel, Mineola, NY
Topic Area: State
Portfolios Written: Portfolio 1750-1st: State Taxation of Compensation and Benefits, Portfolio 366-1st: State Taxation of Compensation and Benefits

Heico Reinoud
Loyens & Loeff, Loyens Winandy, Luxembourg
Topic Area: Foreign
Portfolios Written: Portfolio 971-2nd: Business Operations in Luxembourg

Diane L. Renfroe
Deloitte & Touche LLP, Washington, DC
Topic Area: Foreign
Portfolios Written: Portfolio 906-1st: Allocation and Apportionment of Expenses -- Regs. Section 1.861-8

Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, Beverly Hill, CA
Topic Area: US Income
Portfolios Written: Portfolio 636-2nd: Tax Crimes

David L. Reynolds
Withers Bergman LLP, New Haven, CT
Topic Area: Compensation Planning
Portfolios Written: Portfolio 350-1st: Plan Selection -- Pension and Profit-Sharing Plans

Melinda L. Reynolds
Baker & Hostetler LLP
Topic Area: US Income
Portfolios Written: Portfolio 798-1st: Tax Shelters

Louis R. Richey
Magner Financial Network, Atlanta, GA
Topic Area: Compensation Planning, Estates, Gifts and Trusts
Portfolios Written: Portfolio 386-3rd: Compensating Employees with Insurance, Portfolio 828-1st: Compensating Employees with Insurance

Candace A. Ridgway
Jones, Day, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 776-2nd: Corporate Separations, Portfolio 772-3rd: Corporate Acquisitions -- D Reorganizations, Portfolio 790-1st: Corporate Bankruptcy

Celia Roady
Morgan, Lewis & Bockius, Washington, DC
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 882-1st: Private Foundations -- Taxable Expenditures (Sec. 4945), Portfolio 884-1st: Intermediate Sanctions

Ricardo J. Romulo
Romulo, Mabanta, Buenaventura, Sayoc & De Los Angeles, Phillipines
Topic Area: Foreign
Portfolios Written: Portfolio 978-3rd: Business Operations in the Philippines

Arthur R. Rosen
McDermott, Will & Emery, New York, NY
Topic Area: State
Portfolios Written: Portfolio 1300-1st: Sales and Use Taxes: General Principles, Portfolio 1430-1st: Jurisdictional Limitations: Attributional Nexus

Howard D. Rosen
Donlevy-Rosen & Rosen, Coral Gables, FL
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 810-2nd: Asset Protection Planning

Jeffrey I. Rosenberg
PricewaterhouseCoopers LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 725-2nd: Limited Liability Companies

Robert J. Rosepink
Rosepink & Estes, Scottsdale, AZ
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 865-1st: Charitable Remainder Trusts and Pooled Income Funds

Laraine S. Rothenburg
Fried, Frank, Harris, Shriver & Jacobson, New York, NY
Topic Area: Foreign
Portfolios Written: Portfolio 928-2nd: Subpart F -- Foreign Base Company Income

Howard J. Rothman
Kramer, Levin, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 561-2nd: Capital Assets, Portfolio 758-2nd: Transfers to Controlled Corporations: In General, Portfolio 759-1st: Transfers to Controlled Corporations: Related Problems

Robert P. Rothman
Piper Rudnick LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 770-2nd: Structuring Corporate Acquisitions -- Tax Aspects

Gideon Rothschild
Moses & Singer LLP, New York, NY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 810-2nd: Asset Protection Planning

Charles E. Rounds
Suffolk University Law School, Boston, MA
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 853-1st: Fiduciary Liability of Trustees and Personal Representatives

Charles D. Rubin
Tescher Chaves Rubin Forman & Muller, Miami, FL
Topic Area: Foreign
Portfolios Written: Portfolio 912-1st: Federal Taxation of Foreign Investment in U.S. Real Estate

John Ryan
Matheson Ormsby Prentice, Dublin, Ireland
Topic Area: Foreign
Portfolios Written: Portfolio 965-3rd: Business Operations in Ireland

Risto Rytohonka
Belgium
Topic Area: Foreign
Portfolios Written: Portfolio 960-2nd: Business Operations in Finland