ARTICLE

A PLANNING GUIDE TO SECTION 482.....................................................Glenn L. Madere

COMMENTS AND NOTES

PENSION AND PROFIT-SHARING PLANS: THE TAX EFFECTS OF DISQUALIFICATION ON LUMP SUM DISTRIBUTIONS – WOODSON V. COMMISSIONER.........Thomas R. Uliase

PROMULGATING STANDARDS FOR THE REGULATION OF TOXIC SUBSTANCES UNDER THE OCCUPATIONAL SAFETY AND HEALTH ACT – INDUSTRIAL UNION DEPARTMENT, AFL-CIO V. AMERICAN PETROLEUM INSTITUTE............John G. Malone