Volume 7 Part 2   CHAMPERTY IS STILL NO EXCUSE IN TEXAS: WHY TEXAS COURTS (AND THE LEGISLATURE) SHOULD UPHOLD LITIGATION FUNDING AGREEMENTS by Christy B. Bushnell THE HONEYMOON'S OVER: STATES CRACK DOWN ON THE VIRTUAL WORLD'S TAX-FREE LOVE AFFAIR WITH E-COMMERCE by Christina T. Le THE GOLDEN MASTER AND THE HORROR OF EXTRATERRITORIALITY: AT&T V. MICROSOFT AND THE SPECTER OF GLOBAL LIABILITY UNDER 35 U.S.C. § 271(f) by David M. Wilson PASQUANTINO V. UNITED STATES: THE SUPREME COURT’S MISSTEP IN PROSECUTING INTERNATIONAL TAX FRAUD UNDER THE WIRE FRAUD STATUTE – A BRUISE AND A BAND-AID by Todd Lowther THE POLICY OF REGULATING DEFERRAL: A CRITIQUE IN LIGHT OF INTERNAL REVENUE CODE SECTION 409A by Steven J. Arsenault and W.R. Koprowski TO ROLL OR NOT TO ROLL: AN ANALYSIS OF FACTORS TO CONSIDER IN DECIDING WHETHER TO RETAIN RETIREMENT ASSETS IN AN EMPLOYER'S QUALIFIED PLAN OR WHETHER TO ROLL THEM TO AN IRA by Jose J. Valcarce SECTION 10.35(B)(4)(II) OF CIRCULAR 230 IS INVALID (BUT JUST IN CASE IT IS VALID PLEASE NOTE THAT YOU CANNOT RELY ON THIS ARTICLE TO AVOID THE IMPOSITION OF PENALTIES) by Juan F. Vasquez, Jr. and Jaime Vasquez