1995 Washington Trip Papers

• “Check the Box” Elective Partnership Taxation and Reduced Cost Entity Conversions, by Stephen D. Rose and Melanie J. Gnazzo.
• CA State Bar Taxation Section - 1995 Washington, DC Delegation – Directory
• Comments and Proposals Concerning Inversion Transactions (Notice 94-93) and Downstream Mergers (Revenue Procedure 94-76), by William S. Woods, II (Part II), Moshe J. Kushman (Part III).
• Comments and Proposed Revisions to Pending Legislation to Tax Expatriating Americans, by Paul A. Sczudlo.
• Comments Relating to Proposed Treasury Regulations under Section 141 of the Internal Revenue Code of 1986, by Clifford M. Gerber, Perry Israel, Carol L. Lew, David Walton, Dean M. Weiner, and Sharon Stanton White.
• Executive Summary - Charles P. Rettig
• Executive Summary - Glenn E. Dance
• International Transfers of Intangible Property, by Michael S. Burke and Fuad S. Saba.
• Introduction to the Los Angeles County Bar Association Taxation Section
• Legislative Proposals Regarding Spousal Transfers, by Steven E. Trytten.
• Proposal for Published Revenue Ruling to Define Non-Abusive Co-ownership Arrangements between Private Foundations and Disqualified Private Foundations and Disqualified Persons, by Frederick R. Vandeveer and Carol K. Kao.
• Proposed Amendment to Section 1034 to Redefine Principal Residence when Former Spouse Retains Residence under Divorce Settlement, by Judy Hamilton, Mark Ericsson, and David Lee Rice.
• Regulatory Proposal to Revise Proposed COBRA Regulations to Clarify that Prior Coverage Eliminates the Right to Elect COBRA Continuation Coverage, by Paul Borden.
• Safe Harbor Procedures for Paperless Elections Made Under Cafeteria Plans and Defined Contribution Plans, by Richard C. Hinman.

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