There is a lot of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1, #4, and #5:
1. [233 Downloads] The Regulatory Systems for Employee Benefits, by Brian A. Benko (McDermott Will & Emery, Washington, D.C.)
2. [197 Downloads] Taxation of Credit Derivatives, by Lawrence Lokken (Florida)
3. [165 Downloads] Linton Family LLC and the Step Transaction Doctrine, by Wendy C. Gerzog (Baltimore)
4. [115 Downloads] Allocations Made in Accordance with Partners' Interests in the Partnership, by Bradley T. Borden (Washburn)
5. [106 Downloads] A Beneficiary as Trust Owner: Decoding Section 678, by Jonathan G. Blattmachr (Milbank, New York), Mitchell M. Gans (Hofstra) & Alvina H. Lo (Credit Suisse)
