ABA Tax Section Publishes Winter 2011 Issue of News Quarterly

The ABA Tax Section has published 30 News Quarterly No. 2 (Winter 2011):

• Points to Remember: What Is the Value of a “Should” Opinion?, by Kathryn Morrison Sneade (Miller & Chevalier, Washington, D.C.), pp. 1, 15
• Section Meeting Calendar, p. 2
• From the Chair: A Renewed Call for Tax Simplification, by Charles H. Egerton (Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, Orlando), p. 3
• Interview with Dan Rostenkowski, by  Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.) & Alan J.J. Swirski (Skadden, Washington, D.C.), pp. 4-7
• Special Report: Update on Employee Benefits and Retirement Plans:
• Employee Benefit Plans: Recent Developments, by David Pratt (Albany), pp. 8-10
• Some Immediate and Long-Term Advantages of a Roth IRA Conversion, by William K.S. Wang (UC-Hastings), pp. 10-12
• In-Plan Roth Conversions, by Scott D. McMillen (Ernst & Young, Cleveland), pp. 12-14
• Points to Remember: Just A Matter of Fairness -- Tax Consequences of the Service’s Revised Community Property Treatment of California Registered Domestic Partners (RDPs), by Francine J. Lipman Chapman) & Rebecca J. Kipper (Chapman), pp. 16-18
• Government Submissions Boxscore, p. 18
• Book Review: Why Every Lawyer Needs the New Edition of Employee vs. Independent Contractor Guidebook, by Jonathan R. Flora (Schnader, Harrison, Segal & Lewis, Philadelphia) (reviewing Legal Guide to Independent Contractor Status (5th ed. 2010) by Robert W. Wood), pp. 18-19
• 10th Annual Law Student Tax Challenge, pp. 19-20
• Tax Bites: Tax Bites Takes Another Law School Exam, p. 21
• CLE Calendar, p. 24