17C. Proposed Net Investment Tax Regs Impact on Alternatives (pgs 17C-1 17C-20)* Kara Friedenberg PwC

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CHAPTERS NOT PERMITTED FOR ELECTRONIC DISTRIBUTION: FOR COPYRIGHT REASONS, THE LISTED CHAPTERS CANNOT BE ELECTRONICALLY HOUSED OR DISTRIBUTED. SEE THE PLI TREATISE FOR THE ORIGINAL MATERIAL. Please note: This title has been formatted using treatise-style pagination, i.e., each chapter begins with its respective chapter number followed by the chapter page number Volume One 11A. Partnership and LLC Agreements Learning to Read and Write Again (pgs 11A-1 11A-46)* Steven R. Schneider Brian J. O Connor Venable LLP Volume Two 17B. Impact of the 3.8 Percent Net Investment Tax on Alternatives (pgs 17B-1 17B-8)* Kara Friedenberg PwC 17C. Proposed Net Investment Tax Regs Impact on Alternatives (pgs 17C-1 17C-20)* Kara Friedenberg PwC 17D. Final Net Investment Tax Regs Impact on Alternatives (pgs 17D-1 17D-16)* Kara Friedenberg PwC 26. Alliances Not in Partnership or Corporate Form (pgs 26-1 26-34)* Gary C. Karch McDermott Will & Emery LLP 29. Mythbusters: When Does a Partner Cease to Be a Partner? (pgs 29-1 29-20)*

Volume Three 33. New Temporary Regulations Target Partnership-Owned Disregarded Entities Treatment of Partners as Employees (pgs 33-1 33-10)* Samuel Pollack 46A. Practical Considerations for Issuing Profits Interests (pgs 46A-1 46A-132)* Afshin Beyzaee Liner LLP 47. Is Debt vs. Equity Different in a Partnership? (pgs 47-1 47-40)* Steven R. Schneider 48. Taxing Partnership Profits Interests as Compensation Income (pgs 48-1 48-56)* Michael L. Schler Cravath, Swaine & Moore LLP 50. A Pragmatic Case for Taxing an Equity Fund Manager s Profit Share as Compensation (pgs 50-1 50-22)* Mark P. Gergen Berkeley Law School Volume Four 58. Basis Calculations for Real Partners (pgs 58-1 58-16)* Kenneth N. Orbach Florida Atlantic University Edward J. Schnee University of Alabama W. Eugene Seago Virginia Tech University 59A. VisionMonitor Software A Little-Noticed Partnership Case with Flawed Logic (pgs 59A-1 59A-18)* 60A. Partnership Book-Ups (pgs 60A-1 60A-28)* Howard E. Abrams University of San Diego School of Law

64. Reverse Allocations: More than Meets the Eye (pgs 64-1 64-28)* Howard E. Abrams University of San Diego School of Law 67. Target Allocations: The Swiss Army Knife of Drafting (Good for Most Situations But Don t Bet Your Life on It) (pgs 67-1 67-26)* Todd D. Golub 68. Economic Risk of Loss: The Devil We Think We Know (pgs 68-1 68-60)* Eric B. Sloan Gibson, Dunn & Crutcher LLP Jennifer Alexander Deloitte Tax LLP 69A. The Math Behind Financial Concepts in Real Estate Partnership Distribution Waterfalls (pgs 69A-1 69A-28)* Bradley T. Borden Brooklyn Law School 81A. The Problem with Stuffing Allocations (pgs 81A-1 81A-54)* Andrew W. Needham Cravath, Swaine & Moore LLP Volume Five 86. Identifying Partners Interest in Profits and Capital: Uncertainties, Opportunities and Traps (pgs 86-1 86-108)* Sheldon I. Banoff Katten Muchin Rosenman LLP 104. The Proposed Regulations on Partnership Allocations with Respect to Contributed Property (pgs 104-1 104-28)* Blake D. Rubin Seth Green 106B. Contribution of a Built-In Loss to a Partnership (pgs 106B-1 106B-18)* Douglas A. Kahn University of Michigan

Volume Six 117B. Tax Court Goes Overboard in Canal (pgs 117B-1 117B-22)* Blake D. Rubin Andrea Macintosh Whiteway Jon G. Finkelstein 118. IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling (pgs 118-1 118-26)* Blake D. Rubin Andrea Macintosh Whiteway Jon G. Finkelstein Volume Seven 129B. Assumed Liability Deductions (pgs 129B-1 129B-24)* Jasper L. Cummings, Jr. Alston & Bird LLP 130. Paying for Assumption (pgs 130-1 130-14)* Jasper L. Cummings, Jr. Alston & Bird LLP 130A. Mythbusters: Tax Treatment of Distributions of Marketable Securities (pgs 130A-1 130A-20)* 131. Partnership Distributions of Marketable Securities (pgs 131-1 131-88)* Phillip Gall David R. Franklin 133A. Let s Get Technical: Partnership Terminations (pgs 133A-1 133A-90) Eric Sloan Gibson, Dunn & Crutcher LLP Mark Opper Teresa Lee Deloitte Tax LLP

134. Planning with and Around the Partnership Termination Rules (pgs 134-1 134-58) Andrea Macintosh Whiteway James E. Wreggelsworth Davis Wright Tremaine LLP Volume Eight 148. Partnership Mergers: The Saga Continues (pgs 148-1 148-20)* James B. Sowell Volume Nine 163. Tiers in Your Eyes: Peeling Back the Layers on Tiered Partnerships (pgs 163-1 163-80)* Gary R. Huffman Vinson & Elkins LLP Barksdale Hortenstine (retired) Volume Ten 180. IRS Clarifies Tax Treatment of Foreign Governments Investing in REITs, Highlighting Tax Planning Opportunities (pgs 180-1 180-12)* 181A. Back to the Future: UPREIT Deals are Back Opportunities and Pitfalls in Structuring UPREIT Transactions (pgs 181A-1 181A-24)* Ezra Dyckman Daniel W. Stahl Roberts & Holland LLP 191A. How Do Investment Fund Clawback Provisions Affect Partnership Income Allocations? (pgs 191A-1 191A-20)* Steven R. Schneider

195. Commentary Partnerships: From the Tax Exempt s Perspective (pgs 195-1 195-24)* Stuart L. Rosow Proskauer 196. Investments by Tax-Exempt Organizations Intersections and Collisions with the Taxable World (pgs 196-1 196-78)* Patrick C. Gallagher Kirkland & Ellis LLP Volume Eleven 200. Help with Fractions: A Fractions Rule Primer (pgs 200-1 200-44)* David O. Kahn Latham & Watkins LLP 202. Possible Approaches for Avoiding UBTI on Real Estate Investments (pgs 202-1 202-34)* Richard M. Nugent Jones Day 210A. Preferred Returns and Phantom Income (pgs 210A-1 210A-8)* 210B. Partnership-to-Partner (Non?-)Attribution of Activities, Trade or Business, Motive, Intent and Purpose: Is There a Theory of Everything? (pgs 210B-1 210B-108)* Sheldon I. Banoff Katten Muchin Rosenman LLP Volume Twelve 225A. New COD Income Deferral Guidance Allows Flexibility for Partnership (pgs 225A-1 225A-18)* Blake D. Rubin Andrea Macintosh Whiteway Jon G. Finkelstein

225C. Great Expectations: The Basic Tax Problem with Distressed Debt (pgs 225C-1 225C-48)* David H. Schnabel Davis Polk & Wardwell LLP 226. Partnership COD Income and Other Debt Issues (pgs 226-1 226-34)* Howard E. Abrams University of San Diego School of Law 226A. Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes (pgs 226A-1 226A-20)* Blake D. Rubin Andrea Macintosh Whiteway Jon G. Finkelstein 227. NYC Bar Reports on Accounting for Interest on Nonperforming Loans (pgs 227-1 227-20)* Mark Stone Holland & Knight LLP Volume Thirteen 237A. The Partnership Anti-Abuse Rules: Where Have We Been and Where Are We Going? (pgs 237A-1 237A-82)* James B. Sowell 252. IRS Goes Over the Top in Attacking State Tax Credit Partnerships (pgs 252-1 252-14)* 265B. Living With (And Dying By) the Codified Economic Substance Doctrine (pgs 265B-1 265B-54)* Martin J. McMahon, Jr. University of Florida College of Law Volume Fourteen 266. Code Sec. 6111 and the Partnership Tax Practitioner (pgs 266-1 266-14)*

272. Misuse of Anti-Abuse (pgs 272-1 272-14)* 281. Playing With Blocks: Testing a Fund s Blocker Allocations (pgs 281-1 281-32)* Vadim Mahmoudov Rafael Kariyev Debevoise & Plimpton LLP Volume Fifteen 286B. The Omnipresence of Subchapter K in the International Arena? (pgs 286B-1 286B-56)* Philip F. Postlewaite Northwestern University School of Law 293A. The Schizophrenic Partnership: IRS Issues Notice 2010-41 Addressing Partnership Blocker to Subpart F Inclusions (pgs 293A-1 293A-18)* Noel P. Brock Eastern Michigan University Joseph M. Calianno BDO LLP 295. Notice 2009-7: IRS Designates Partnership Blocker to Subpart F Inclusions as a New Transaction of Interest (pgs 295-1 295-12)* Noel P. Brock Eastern Michigan University Joseph M. Calianno BDO LLP Volume Sixteen 312. Application of Fiscal Transparency Principles to Treaty Limitations on the Branch Profits Tax (pgs 312-1 312-28)* Oren Penn Steve Nauheim Susan J. Conklin PwC

321A. Audits of Partnerships, TEFRA and Partnership Noncompliance: Where We Are and Where We Are Going (pgs 321A-1 321A-58)* Noel P. Brock Eastern Michigan University 322A. Partner/Partnership Wars, Return Preparer Dilemmas and Ethical Conundrums: Inconsistent Tax Reporting Positions in Pass-Through Entities (pgs 322A-1 322A-162)* Sheldon I. Banoff Katten Muchin Rosenman LLP 323A. Understanding the New Partnership Audit Rules (pgs 323A-1 323A-14)* Donald B. Susswein RSM US LLP Ryan P. McCormick The Real Estate Roundtable *Available only in print and flash drives.

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