Willard Taylor Authors Tax Lawyer Article

April 2011

Mr. Taylor authored the article, “’Blockers,’ ‘Stoppers’ and the Entity Classification Rules,” in The Tax Lawyer (64 The Tax Lawyer 1, 2011). The article examined the use of entities inserted in a structure to change the character of the underlying income or assets, or both, to address entity qualification issues, to change the method of reporting, or otherwise to get a tax result that would not be available without the use of more than one entity.