The development of the human central nervous system is a complex process involving highly coordinated periods of neuronal proliferation, migration and differentiation. Disruptions in these neurodevelopmental processes can result in microcephaly, a neuropathological disorder characterized by a reduction in skull circumference and total brain volume, whereas a failure to maintain neuronal health ...

In a previous article,1 we discussed some of the basic tax considerations investors face in lawsuits. We concluded that debt treatment tends to be unfavorable to an investor because income is ordinary and the investor may even be required to accrue phantom income. Outside the debt context, we observed, the investor tends to be indifferent as to whether the arrangement is a prepaid forward contr...