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Vol. 22 No. 4 - Summer 2003


From the Editor

From the Chair

From the Chair-Elect

Special Report


Benefits Tax Shelters: In Eye of the Beholder or Eye of the Storm?

Do you remember when pension practitioners proudly bore their identification as architects of the “quintessential tax shelter”? Not any more. Their reply today is more likely to be, “Who, me?” Association with a tax shelter—any tax shelter—is to be avoided like spam. This is quite new in the benefits community, whose practitioners mostly believed themselves to be, shall I say, sheltered from the growing concerns...

Points to Remember


Cost Recovery Rules for Software: Enterprise Resource Planning Software and Evolving Business Models

Since the development of the first business computers, computer systems and software have quickly become a ubiquitous medium through which business operations may be organized, mechanized, and accelerated. In recent years, however, many businesses have reached a point at which their business systems and software have grown overly complex and less efficient. ...

Point & Counterpoint: Should Experience in Tax Practice Be a Prerequisite for a Positive Tax Section Recommendation for Appointment to the U.S. Tax Court?

Spotlight on Committees

Pro Bono Award

Council Actions