These are difficult times for practitioners of creative tax strategies. During the past two years, Congress and the Internal Revenue Service have cracked the whip on accounting firms for abusive tax shelters. Earlier this year, the IRS issued a ruling that curbs the opinion letters lawyers use to bless a tax plan's legitimacy. It's all added up to an atmosphere in which many clients are too nervous to attempt even the most mildly inventive tax strategies. What to do? The answer, according ...

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