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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 .