Articles / Publications

• "Contingent Notional Principal Contracts: No More Wait-and-See?" Taxation of Financial Products (January 1, 2005)
• "New Markets Tax Credit" The Real Estate Tax Digest 20 3 Section 45D, Matthew Bender (June 2002)
• "Partnership Reimbursement of Preformation Expenses: Tax-Free Cash" The Real Estate Tax Digest (June 1, 2001)
• "IRC Section 1031 and Real Estate: Tenants In Common and Dissentient Partners" The Real Estate Tax Digest (November 1, 2000)
• "IRC Section 1031: Hither and Yon" The Real Estate Tax Digest (July 4, 2000)
• "Unrelated Business Taxable Income from Rental of Real Estate: Parking Issues" The Real Estate Tax Digest (November 1, 1999)
• "Incorporating a Partnership to Form a Real Estate Investment Trust" The Real Estate Tax Digest (August 1, 1999)
• "Taxpayer Relief Act of 1997: Provisions Affecting Real Estate Investment Trusts" The Real Estate Tax Digest (June 1, 1998)
• "Dividend Reinvestment Plans and Direct Purchase Plans for Real Estate Investment Trusts" The Real Estate Tax Digest (January 1, 1998)
• "Investing in Texas Real Property—of Entity" The Real Estate Tax Digest (October 1, 1997)
• "Comments on Proposed Financial Asset Securitization Investment Trust (FASIT) Legislation (H.R. 1967) " Submitted by the American Bar Association Section of Taxation; Reprinted in 95 TNT 167-14, Doc. 95-8108 (August 15, 1995) (July 27, 1995)
• "Special Forms of Holding Real Estate in Federal Taxes Affecting Real Estate" (1995)
• "Important Developments Report of the Committee of Financial Transactions of the ABA Section of Taxation" The Tax Lawyer, Vol. 46 (1993)
• "Important Developments Report of the Committee of Financial Transactions of the ABA Section of Taxation " The Tax Lawyer, Vol. 45 (1992)
• "Report Regarding Reporting Issues Relating to Tax Accounting for Discount and Premium on Investments in Mortgage Pass-Through Certificates By Regulated Investment Companies and Other Investors and Proposed Revenue Ruling" Submitted by the American Bar Association Section of Taxation (1992)
• "Legislative Proposal to Expand the REMIC Provisions (Sections 860A through 860G) of the Code to Include Non-Mortgage Assets" Submitted by the American Bar Association Section of Taxation; reprinted in Tax Analysts Daily Tax Highlights and Documents, 12/4/90, at 1981-2016 (October 9, 1990)

Briefings, Seminars & Speeches

Speaker

• "Structural Issues" presented to The Second Annual Convenience Store and Retail Petroleum Marketing Mergers - Acquisitions & Finance Symposium 2000, Atlanta, Georgia (February 2000)
• "Structuring, Underwriting, Financing and Managing a Successful Acquisition, Disposition or Recapitalization Strategy," 1999 C-Store & Retail Petroleum M&A Symposium, Carlsbad, California (August 1999)
• "Taxation of Real Estate Partnership" Center for Professional Education, Dallas, Texas (May 24, 1999)
• "1031 Exchanges of Investment Properties in Texas, " National Business Institute, Dallas, Texas (January 8, 1999)
• "A Primer on the FASIT Law," American Bar Association Section of Taxation, Phoenix, Arizona (January 10, 1997)
• "FASIT Legislation," Mortgage Industry Group, Dallas, Texas (June 7, 1996)
• "Tax Aspects of Mark-to-Market Rules for MBS and CMO Investments, Portfolio Accounting and Tax Strategies for MBS and CMO Investments," Chicago, Ill. (May 23, 1994)
• "Securitization of Assets: Turning Future Cash Flow Into Current Money, Advanced Business Law Course," State Bar of Texas (1991)
• "Raising Capital for the Thrift Industry in the 1990s," Mississippi League of Savings Institute (1989)