1 Table of Contents: “... -- Accounting for the Kiddie Tax -- The key kiddie tax rules -- Added earnings mean added taxes -- Age...”

2 Table of Contents: “...ʹ 4.3 ACCOUNTING FOR THE BANKRUPTCY ESTATEʹ 4.4 ACCOUNTING FOR THE DEBTOR (INDIVIDUAL); ʹ 4.5...”

3 Table of Contents: “... and Mandated Savings Accounts; 3.4.2 Imperfect Takeup; 3.4.3 Path of Benefits; 4 Challenges for Future Work...”

4 “... the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account...”