There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #2 and #5:
1. [550 Downloads] Offshore Accounts: Insider’s Summary of FATCA and its Potential Future, by J. Richard (Dick) Harvey (Villanova)
2. [303 Downloads] Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I, by Albert Feuer (Law Offices of Albert Feuer, Forest Hills, NY)
3. [203 Downloads] FLP Loss, but Crummey Win, by Wendy C. Gerzog (Baltimore)
4. [144 Downloads] Social Security Benefits: Windfall Elimination Provision, Francine J. Lipman (UNLV) & James E. Williamson (San Diego State University, College of Business Administration)
5. [143 Downloads] From Here to Eternity: The Folly of Perpetual Trusts, by Lawrence W. Waggoner (Michigan)
