A Note from the Editors-in-Chief

In this issue's featured article, The Modern Treasury and Risk Management Function: An Overview of Certain Key Tax Considerations, Justin Weiss and Hubert Raglan discuss many of these considerations, focusing on several key tax issues that all companies should be aware of as they take the next step to modernize their treasury and hedging operations. Michael holds a BS in mathematics and an M.B.A in finance from Purdue University, a J.D. from University of Miami School of Law, and an LL.M. in taxation from Georgetown University Law Center. Jeffrey has written many bar reports and articles on a variety of tax topics, and he regularly speaks before industry and professional groups on federal income tax matters.