Nonliquidating distributions, including but not limited to:

• Assisting in calculating earnings and profits;
• Advising on dividend and qualified dividend treatment;
• Advising on ways to minimize the dividend treatment under 301;
• Advising on distributions of cash and property and the 311 gain and resulting 301 dividend;
• Advising on constructive dividends and resulting unexpected tax results;
• Dividends received deduction and advising on holding period; and
• Extraordinary dividends and basis reduction.