KARL P. FRYZEL is a partner in the tax department of Edwards Angell Palmer & Dodge LLP, in Boston. His practice focuses on tax and business planning for corporations, partnerships, limited liability companies, and individuals engaged in active businesses and investment activities, including venture capital, private equity and mergers and acquisitions. Mr. Fryzel is a member of the Boston Tax Forum, and the tax sections of the Boston Bar Association and the American Bar Association. He frequently writes and speaks on corporate, partnership and lim-ited liability company topics. He is a graduate of Georgetown University Law Center and Boston College.(October 2009)