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The Tax Adviser Masthead

Vice President
Taxation
Thomas P. Ochsenschlager, CPA

Advertising/Production Manager
ERIC OLSEN

Classified Advertising
RUSSELL JOHNS ASSOCIATES, LLC
1-800-237-9851
tax@rja-ads.com

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 Editor
ALBERT B. ELLENTUCK, ESQ.

Senior Manager, Production
ROBERT F. DICORCIA

Production Manager
MICHAEL LACHES

Composition Services Manager
MICHAEL MINARIK

Desktop Publishing Operators
VALRIE MASON
GREG MAULTSBY, JR.
INGRID MEDINA
JASON REESE

Quality Assurance Specialists
MARTIA SHARPE
KIRA A. ROBERSON


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 .


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2006 AICPA