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61 YEARS OF PUBLIC SERVICE Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center VOL. 54 NO. 2 WINTER 2001 ARTICLES Revaluations Revisited: Partnership Allocations and the Demise of the Ceiling Rule Stephen B. Land Age Discrimination or Age Justification? The Case of the Shrinking Future Interest Credits under Cash Balance Plans Alvin D. Lurie Tying the Knot: The Tax Consequences of Marriage Angela V. Langlotz The 2000 Proposed...