id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-393	Shepard, Ira B.; McMahon, Jr., Martin J.	Recent Developments in Federal Income Taxation: The Year 2006	2022	102	.pdf	application/pdf	41433	1899	54	[Vol. 8:SI apply) in a § 721 transaction, after application of §§ 752(a) and (b), the partner’s basis in the partnership is reduced (but not below the adjusted value of such interest) by the amount of the liability. Pension Protection Act § 701 amends ERISA §§ 203, 204 and 205, Code §§ 411 and 417, and ADEA § 4(i)(2) to provide that cash balance plans do not per se violate the prohibition on age discrimination.	cache/ftr-393.pdf	txt/ftr-393.txt