This judge seems to be indicating that an attack on the Maine statute that prevents special allocation of income based on where partners are working might have had some sympathy.

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Executors of 2010 decedents can opt out of the estate tax regime by filing a special form: Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent.

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Under these circumstances, a special premium should be placed on the allocation of Defense Department resources in ways that provide multiplied benefits to the Nation.

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Investment managers can only use profit allocation with investment funds and not on separately managed accounts, because only partners can share special allocations of underlying income.

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