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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. 3 SPRING 2001 IN MEMORIAM: Charles M. Walker Sherwin P. Simmons ARTICLES I Come to Bury Subchapter K, Not to Praise It Philip F. Postlewaite Employee Benefits Considerations in Joint Ventures Susan P. Serota The Tax Adviser’s Privilege in Transactional Matters: A Synopsis and a Suggestion Bruce Kayle A Transcontinental “A” Train: Foreign Mergers...