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Vice President
Taxation
Thomas P. Ochsenschlager, CPA
Publisher, Magazines and Newsletters
JOANNE E. FIORE, ESQ.
Editor-in-Chief
ALISTAIR NEVIUS
Technical Editor
JAMES A. BEAVERS, ESQ., CPA
Managing Editor
NANCY GRANDJEAN
Contributing Editors
PAUL BONNER
ALBERT B. ELLENTUCK, ESQ.
Senior Manager, Production
ROBERT F. DICORCIA
Production Manager
MICHAEL LACHES
Composition Services Manager
MICHAEL MINARIK
Desktop Publishing Operators
VALRIE MASON
INGRID MEDINA
JASON REESE
KIRA A. ROBERSON
Quality Assurance Specialist
MARTIA SHARPE
Proofreaders
TODD CONARD
JEFFREY GILMAN, ESQ.
Art Director
MICHAEL SCHAD JOHNSTONE
Associate Publisher
KARIN DeMARCO
kdemarco@aicpa.org
Advertising Representatives
JOANNE BAILEY, Account Manager
Midwest Region
jbailey@aicpa.org
PAUL HAYES, Senior Account Manager
West and Southwest Region
phayes@aicpa.org
COLLENE TOTH, Account Manager
East Coast and Atlantic Region
ctoth@aicpa.org
Advertising Production Manager
ERIC OLSON
Classified Advertising
RUSSELL JOHNS ASSOCIATES, LLC
1-800-237-9851
tax@rja-ads.com
Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors and authors are not engaged in rendering legal, accounting or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. The contents of The Tax Adviser are indexed in Accounting & Tax Database/Index, available online on Dialog, File 485, a product of Bell & Howell Information & Learning, http://www.umi.com .