Spousal Qualified Joint Ventures

The recently enacted Small Business and Work Opportunity Tax Act of 2007 made an important change in bringing some measure of parity (albeit an incomplete measure of parity) in the treatment of married couples in community and separate (non-community) property jurisdictions. Neal Gerber Eisenberg partner and Private Wealth Services chair Lawrence I. Richman authored an article that appears in the September/October 2007 edition of CCH's Journal of Passthrough Entities.