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Editorial Advisory Board
BARBARA S. BORCZAK, CPA
Frazier & Deeter, LLC
MATTHEW BUSTA, CPA
ELLEN D. COOK, MS, CPA
University of Louisiana at Lafayette
HOWARD GODFREY, PH.D., CPA
University of North Carolina–Charlotte
GWENDOLYN GRIFFITH, J.D.
Tonkon Torp LLP
ARLENE HIBSCHWEILER, MBA, J.D.
State University of New York at Buffalo
KEVIN W. KAISER, J.D. CPA
Lindquist & Vennum LLP
CHRISTOPHER A. KARACHALE, J.D., LL.M.
Hanson Bridgett LLP
STEWART S. KARLINSKY, PH.D., CPA, MBA
San José State University
HOLLY LOVE, CPA
Deloitte Tax LLP
GENNARO F. MUSI, CPA, MST
RSM US LLP
KAREN M. NAKAMURA, CPA, MST
CLAIRE Y. NASH, PH.D., CPA
Florida Atlantic University
TONY NITTI, CPA
KENNETH N. ORBACH, PH.D., CPA
Florida Atlantic University
LEO PARMEGIANI, CPA, MST
O'Connor Davies LLP
MEREDITH K. PILARO, CPA
BDO USA LLP
THOMAS J. PURCELL III, J.D., PH.D., CPA
SCOTT A. RABINOWITZ, J.D., LL.M.
JEFFREY L. RAYMON, CPA, MBA, MST
DANIEL ROWE, CPA
Green Hasson Janks LLP
ADAM TRITABAUGH, CPA, MBT
DENNIS VICK, CPA, M. Tax.
Dixon Hughes Goodman LLP
JIMMY J. WILLIAMS, CPA/PFS, M. Tax., BVAL
Jimmy J. Williams & Co., P.C.
Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. Further, in accordance with IRS Circular 230, Regulations Governing the Practice Before the Internal Revenue Service, the information in this publication is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online at proquest.com.