There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
1. [299 Downloads] The Regulatory Systems for Employee Benefits, by Brian A. Benko (McDermott Will & Emery, Washington, D.C.)
2. [232 Downloads] Linton Family LLC and the Step Transaction Doctrine, by Wendy C. Gerzog (Baltimore)
3. [207 Downloads] Allocations Made in Accordance with Partners' Interests in the Partnership, by Bradley T. Borden (Washburn)
4. [189 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)
5. [142 Downloads] The Role of Physical Presence in the Taxation of Cross-Border Personal Services, by Michael S. Kirsch (Notre Dame)
