Brian Ward Lilley

Article Abstract:

Brian Ward Lilley was recently appointed to fill the position of director general at Great Britain's Institute of Personnel Management (IPM). Lilley believes individuality should not be stifled. He also feels the personnel function should be decentralized in order to lower the quantity of management levels and improve business management. Lilley's primary responsibilities as director general include: serving and providing members of the IPM with professional support; moving the Institute to the forefront of personnel research; and improving external relations so the IPM can implement concepts learned in government research.

Author: Lawrence, Susanne
Officials and employees, Human resource management, Associations, Institute of Personnel Management, Lilley, Brian Ward

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Understanding REITs, UPREITs, and down-REITs, and the tax and business decisions surrounding them

Article Abstract:

The regulations under IRC section 701 should be revised to explicitly provide that real estate investment trust (REIT) treatment is available to down-REITs as well as UPREITs. Umbrella partnership REITs, or UPREITs, were acknowledged by the IRS as tax-favored in the section 701 regulations. Down-REITs, which provide tax deferral through contribution of appreciated property into an operating partnership in exchange for limited partnership interests, are fundamentally the economic equivalent of UPREITs.

Author: Singer, Russell J.
Real estate investment trusts, Real Estate Invest Trusts, United States, Taxation, Partnership, Partnerships

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Family worship: when you grow up in a house that has its own chapel, religion is as much about kinship and culture as it is about God

Article Abstract:

A man recollects his childhood in southern Louisiana and the church in his grandmother's house. This household, with its Catholic and Cajun influences continues to reside in his memory and to guide his religious faith as he identifies his religion with his grandmother's chapel.

Author: Kvinta, Paul
Personal narratives, Column, Humor and anecdotes, Catholics, Roman Catholics, Chapels

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.