2011 Joint Fall CLE Meeting

Thoughtful Insights. Useful Analysis.
Section Meeting Materials Archive

Thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings from May 1999 to the present are available to all Tax Section members in TaxIQ. These documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials.

 

2011 Joint Fall CLE Meeting - Denver, CO
Committee NamePanel TitleSpeaker NameDocuments
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaPre-Compliance Assurance Process (The Pre-CAP) MOU
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaForm 14234: Pre-CAP and CAP Application Form
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaCAP Permanency in a Nutshell
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaPanel Presentation
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaCompliance Assurance Process (The CAP) MOU
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaCompliance Assurance Process (CAP) - Frequently Asked Questions (FAQs)
Administrative PracticeInside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?Trainer, CorinaCompliance Assurance Process (CAP) Internal Revenue Manual (IRM) Sections
Administrative PracticeI Knew my Taxes Were Complicated – But an Engineer and a Computer Specialist?Murray, Fred F.Panel Slides
Administrative PracticeImportant DevelopmentsChristensen, BryonSouthgate Master Fund, L.L.C. v. United States of America
Administrative PracticeImportant DevelopmentsChristensen, BryonWFC Holdings Corporation v. United States of America
Administrative PracticeImportant DevelopmentsChristensen, BryonPritired 1, LLC, Principal Life Insureance Company, Tax Matters Partner and Principal Life Insurance Company vs. United States of America
Administrative PracticeImportant DevelopmentsChristensen, BryonGuidance for Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties
Administrative PracticeImportant DevelopmentsChristensen, BryonSelected Recent Developments in Administrative Practice
Administrative PracticeTaxpayer Reliance on "Formal" and "Informal" IRS GuidanceDesmond, Michael J.Panel Slides
Affiliated & Related CorporationsCurrent Developments in the Consolidated Returns AreaSchneider, MarkConsolidated Return Developments and Issues
Affiliated & Related CorporationsConsolidated Section 382 and the SRLY Rules: Can They Be Refined and Simplified?Leatherman, DonThe SRLY Rules: Can They Be Simplified?
Banking & Savings InstitutionsCurrent Developments in the Taxation of Banks and Broker/DealersMayo, DanielCurrent Developments in the Taxation of Banks and Broker/Dealers
Banking & Savings InstitutionsTrade or Business Issues Affecting Off-Shore Hedge FundsLeeds, MarkOff-Shore Hedge Funds Extensions of Credit – Trade or Business or Investment Activity?
Banking & Savings InstitutionsThe Economic Substance Doctrine: Where are We Now and What to Do About It?Cummings, JackPanel Materials
Capital Recovery & LeasingElectric Utility Capitalization PrinciplesGrais, SusanPanel Materials
Capital Recovery & LeasingThe Continuing Saga of Non-Taxable Grants, Incentives, and InducementsGeracimos, JohnPanel Materials
Capital Recovery & LeasingCurrent Developments Report and Update on Pending GuidanceCarlton, BrandonPanel Materials
Civil & Criminal Tax PenaltiesImmigration Issues in Criminal Tax: What You Don't Know Can Hurt YouWilliamson, Peter D.Panel Materials
Civil & Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsVilla, MikeRecent Trends in IRS Enforcement Activity Regarding the Special Enforcement Program (“SEP”)
Civil & Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsLord, ShanePanel Slides
Civil & Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsLord, ShanePanel Paper
Civil & Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsErwin, JosephInternational Tax Enforcement Continues to Rise
Civil & Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsStigile, CoryImportant Developments-Criminal
Civil & Criminal Tax PenaltiesGet Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering AgentVilla, MikePanel Slides
Civil & Criminal Tax PenaltiesGet Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering AgentVilla, MikeExhibit D: Overview of BSA
Civil & Criminal Tax PenaltiesGet Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering AgentVilla, MikeExhibit C: In Re Grand Jury Investigation M.H.
Civil & Criminal Tax PenaltiesGet Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering AgentVilla, MikeExhibit B: Form 13726, Summary of Examination Findings and Recommendations
Civil & Criminal Tax PenaltiesGet Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering AgentVilla, MikeExhibit A: Anti-Money Laundering Program - Examination Procedures
Civil & Criminal Tax PenaltiesFATCA UpdateMichelman, MarvinPanel Slides
Civil & Criminal Tax PenaltiesUpdate on the Committee's Participation in the Tax Section Task Force on Tax ReformColvin, John M.Panel Materials
Civil & Criminal Tax PenaltiesImmigration Issues in Criminal Tax: What You Don't Know Can Hurt YouBrackney, Megan L.Between a Rock and a Hard Place
Civil & Criminal Tax PenaltiesImmigration Issues in Criminal Tax: What You Don't Know Can Hurt YouBrackney, Megan L.Panel Slides
Civil & Criminal Tax PenaltiesImmigration Issues in Criminal Tax: What You Don't Know Can Hurt YouBrackney, Megan L.2011 WL 3608726 (U.S.) (Appellate Brief) Supreme Court of the United States
Civil & Criminal Tax PenaltiesImmigration Issues in Criminal Tax: What You Don't Know Can Hurt YouBrackney, Megan L.2011 WL 3608726 (U.S.) (Appellate Brief) Supreme Court of the United States
Corporate TaxIntersection of Subchapter K and Subchapter CDivola, Julie A.Panel Slides
Corporate TaxCurrent Developments in Corporate TaxationBarr, Neil J.Panel Slides
Court Procedure & PracticeCurrent DevelopmentsZiering, ZhannaPanel Materials
Court Procedure & PracticeUsing Qualified Offers To Resolve Tax CasesVasquez, Juan F. Jr.Panel Materials
Court Procedure & PracticeRequests for Admissions in Federal Tax LitigationSadler, AlexPanel Materials
Court Procedure & PracticeCommon Evidentiary Issues in Tax Cases, Part IILarson, JoniThe Rules of Evidence as Applied by the Tax Court
Court Procedure & PracticeCommon Evidentiary Issues in Tax Cases, Part IIAughtry, DavidCommon Evidentiary Issues in Tax Cases, Part II
Court Procedure & PracticeJoint Defense Agreements, Part IIPartain, RachelPanel Materials
Court Procedure & PracticeRemarks on Behalf of the Tax CourtColvin, JohnPanel Materials
Court Procedure & PracticeRemarks on Behalf of the Office of Chief Counsel, Internal Revenue ServiceButler, Deborah A.Panel Materials
Employee Benefits Subcommittee on DistributionsEmployee Benefits Distributions UpdateMezzullo, LouisRollovers from Qualified Retirement Plans and IRAs: A Primer
Employee Benefits Subcommittee on DistributionsEmployee Benefits Distributions UpdateValcarce, Jose JuanBrown v. Continental Airlines, Inc.
Employee Benefits Subcommittee on EEOC Issues/FMLA, Military and Other LeavesEmployee Benefits EEOC, FMLA and Military Leave UpdateFreedman, William MarkFederal Register: EEOC June 20, 2011 Proposed Regulation Excerpt
Employee Benefits Subcommittee on EEOC Issues/FMLA, Military and Other LeavesEmployee Benefits EEOC, FMLA and Military Leave UpdateFreedman, William MarkEEOC v. Minnesota Dept. of Corrections
Employee Benefits Subcommittee on Employee Benefit LegislationEmployee Benefits Legislative UpdateChase, GaryWhite House Deficit Reduction Plan Includes PBGC Premium Increases - Memo
Employee Benefits Subcommittee on Employee Benefit LegislationEmployee Benefits Legislative UpdateChase, GaryLegislative Update for July 2011 - Memo
Employee Benefits Subcommittee on Employee Benefit LegislationEmployee Benefits Legislative UpdateChase, GaryJoint Select Committee on Deficit Reduction Could Consider Benefits and Compensation Issues - Memo
Employee Benefits Subcommittee on Exempt Organization and Governmental PlansEmployee Benefits Government and Tax Exempt Plans UpdateTempleman, MonikaPanel Materials
Employee Benefits Subcommittee on Mergers and Acquisitions (TX) and the Plan Transacting and Plan Terminations Committe (TE)Employee Benefits Mergers & Acquisitions UpdateAshner, Harold J.Panel Materials
Employment TaxesEmployment Tax Consequences of an International Workforce – Moving Employees into and out of the USSpyker, DebbiePanel Materials
Employment TaxesFederal UpdateBoeskin, DanielVoluntary Settlement Classification Program
Employment TaxesFederal UpdateBoeskin, DanielForm 8952
Employment TaxesFederal UpdateBoeskin, DanielPanel Slides
Employment TaxesFederal UpdateBoeskin, DanielCell Phone Guidance
Employment TaxesWhen are Partners Employees for Employment Tax Purposes?Marlin, MeganPanel Materials
Energy and Environmental TaxesMining Hot TopicsSwiech, RobertPanel Materials
Exempt OrganizationsExempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care ActMills, Elizabeth M.Panel Materials
Exempt OrganizationsExempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care ActMills, Elizabeth M.Section 501(r): Community Health Needs Assessment Requirement
Exempt OrganizationsExempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care ActMancino, Douglas M.IRS Issues Interim Guidance Concerning Community Health Needs Assessment, Tax Planning for Accountable Care Organizations
Exempt OrganizationsExempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care ActGerhart, Frederick J.2011-52
Exempt OrganizationsExempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care ActGerhart, Frederick J.2011-20
Exempt OrganizationsExempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care ActGerhart, Frederick J.2010-39
Exempt OrganizationsAn Examination of Group Exemption ProceduresBlack, Boyd J.Panel Slides
Exempt OrganizationsAn Examination of Group Exemption ProceduresBlack, Boyd J.Exempt Organizations: Group Exemptions – Creating a Higher Degree of Transparency, Accountability, and Responsibility
Fiduciary Income TaxCrummey IssuesKatzenstein, Andrew M.Panel Materials
Fiduciary Income TaxTales from the Darkside: A Fiduciary's View to DraftingPruett, Benjamin H.Panel Materials
Fiduciary Income TaxGrantor Trust RoundupNewlon, Jeanne L.Panel Materials
Fiduciary Income TaxRecent Developments/Tax Reform Project UpdateBurke, Rachel D.Panel Materials
Financial TransactionsSchering-Plough and its Impact on Financial TransactionsStevens, MatthewPanel Materials
Financial TransactionsNew Swap Regulations and Other Current DevelopmentsLarkins, RichardPanel Materials
Foreign Activities of US TaxpayersPrincipal Structures Are Not Just for Manufacturers – Planning for Service Providers Under Subpart FYoder, LowellPanel Materials
Foreign Activities of US TaxpayersForeign Tax CreditsSuringa, DirkForeign Tax Credits: Focus on Section 901(m)
Foreign Activities of US TaxpayersForeign Tax CreditsBates, JohnNature Abhors a Splitter: The FTC Splitter and Indirect FTC Rules
Individual & Family TaxationIncome Tax Consequences for Same Sex Couples and Domestic PartnershipsRice, David L.Taxation of Same Sex Couples a Voyage Through the Looking Glass
Individual & Family TaxationIncome Tax Consequences for Same Sex Couples and Domestic PartnershipsRice, David L.Pub 555
Individual & Family TaxationIRS Collection – Is the Pendulum in the Right Place?Hackney, PhilipPanel Materials
Insurance CompaniesDevelopments Affecting Captives and Non-Traditional Risk Transfer ArrangementsWright, P. BruceIRS Guidance: FET Applies on a Cascading Basis
Insurance CompaniesDevelopments Affecting Captives and Non-Traditional Risk Transfer ArrangementsWright, P. BruceUpdate: FET Applies on a Cascading Basis
Insurance CompaniesDevelopments Affecting Captives and Non-Traditional Risk Transfer ArrangementsBaxley, Jean M.Panel Slides
Insurance CompaniesDiscussion of the Impact of New IRS Audit, Appeals and Controversy Efforts on the IRS/Treasury Guidance ProcessKane, Thomas J.Panel Materials
Insurance CompaniesDevelopments Regarding the Definition of "Cash Surrender Value" under Section 7702Springfield, Craig R.Panel Materials
Investment ManagementIssues for RICs Investing in CommoditiesZimmerman, William P.Proposed CLN Rev. Proc.
Investment ManagementIssues for RICs Investing in CommoditiesZimmerman, William P.Panel Materials
Investment ManagementIssues for RICs Investing in CommoditiesZimmerman, William P.Memo - RE: ICI Letter To IRS On Suspension Of Rulings To Funds Seeking Commodities Exposure
Investment ManagementIssues for RICs Investing in CommoditiesZimmerman, William P.Memo Attachment - RE: Suspension of Rulings to RICs Seeking Commodities Exposure
Investment ManagementIssues for RICs Investing in CommoditiesZimmerman, William P.Follow-Up Letter to IRS on CLN Issue
Investment ManagementFATCA and Investment FundsHamilton, Martin T.FATCA Update for U.S. Investment Funds (And Their Advisors)
Investment ManagementFATCA and Investment FundsHamilton, Martin T.FATCA Update for U.S. Investment Funds (And Their Advisors)
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)State Income Tax of Trusts Holding Business InterestsForsberg, WilliamState Income Tax of Trusts Holding Business Interests - Outline
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)State Income Tax of Trusts Holding Business InterestsCasella, AlfredSupplemental Materials – State Income Tax of Trusts Holding Business Interests
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)Uplifting Gifting - Using Additional Gift, Estate and Generation-Skipping Tax Exemption to Maximize Business Succession PlanningBarnes, Richard E.Panel Slides
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)Uplifting Gifting - Using Additional Gift, Estate and Generation-Skipping Tax Exemption to Maximize Business Succession PlanningNemzin, Robert M.Panel Materials
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)Non-Tax Issues in Business Succession PlanningPrescott, WilliamNon-Tax Succession Planning— For Dental Practices
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)Non-Tax Issues in Business Succession PlanningNaples, DavidConflicting Fiduciary Duties When Trusts and Estates Own Interests in Closely Held Businesses
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)Non-Tax Issues in Business Succession PlanningKoren, EdwardNon-Tax Considerations in Family Business Succession Planning
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)"GOTCHA" Transactions in the Formation, Structure and Conveyance of Business InterestsGorin, StevenPanel Slides
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)"GOTCHA" Transactions in the Formation, Structure and Conveyance of Business InterestsGorin, StevenPanel Materials
Joint: Closely Held Businesses (TX) and Business Planning Group (TE)State Decoupling Issues in Business Succession PlanningDrake, HughPanel Materials
Joint: Employee Benefits (TX & TE)Ethics Issues in Employee BenefitsWetzel, Susan A.2011-80
Joint: Employee Benefits (TX & TE)Ethics Issues in Employee BenefitsWetzel, Susan A.2011-6
Joint: Employee Benefits (TX & TE)Ethics Issues in Employee BenefitsWetzel, Susan A.Draft: ABA Commission on Ethics 20/20 Initial Draft Proposal –Technology and Advertising
Joint: Employee Benefits (TX & TE)Ethics Issues in Employee BenefitsWetzel, Susan A.Circular 230 Excerpt
Joint: Employee Benefits (TX & TE)Ethics Issues in Employee BenefitsPlenge, Charles F.Circular 230 Changes Affecting Employee Benefits
Joint: Employee Benefits (TX & TE)Healthcare Reform: A Regulatory and Legislative UpdateBianchi, AldenTreasury Department Proposes Rule Implementing Premium Tax Credits Under the Affordable Care Act
Joint: Employee Benefits (TX & TE)Healthcare Reform: A Regulatory and Legislative UpdateBianchi, AldenLabor, Health and Human Services, and Treasury Departments Issue Proposed Regulations Implementing the “Summary of Benefits and Coverage” Requirement under the Affordable Care Act
Joint: Employee Benefits (TX & TE)Healthcare Reform: A Regulatory and Legislative UpdateBianchi, AldenDOL, HHS, and IRS Issue Amendments to Rules Relating to Internal Claims and Appeals and External Review Processes under the Affordable Care Act
Joint: Employee Benefits (TX & TE)Hot TopicsUtz, JohnHealth Care Reform Update: Proposed Regulations and other Guidance on Summary of Benefits and Coverage
Joint: Employee Benefits (TX & TE)Hot TopicsUtz, JohnHealth Care Reform Update: Recent Guidance on Claims and Appeals and External Review Procedures
Joint: Employee Benefits (TX & TE)Service Provider Fee DisclosuresMiller, Robert A.Discussion Questions Regarding 408(b)(2) and Form 5500 Schedule C
Joint: Employee Benefits (TX & TE)Service Provider Fee DisclosuresEickman, Matthew J.Comparison Of Disclosure Rules Under Form 5500 Schedule C and Under 408(b)(2)
Joint: Employee Benefits (TX & TE)Service Provider Fee DisclosuresEickman, Matthew J.408(b)(2) Disclosures to Plan Sponsors/Fiduciaries: Timing Rules
Joint: Employee Benefits (TX & TE)Service Provider Fee DisclosuresEickman, Matthew J.Panel Slides
Joint: Employee Benefits (TX & TE)Serving Two Masters: Complying with Code Section 409A v. Good Corporate Governance PracticesDrigotas, ElizabethPanel Materials
Joint: Employee Benefits (TX & TE)Discussion of ABA Tax Section Comments on Tax Reform and Simplification Regarding Employee Benefits and Executive CompensationBodron, Mark A.Panel Materials
Joint: Employee Benefits Subcommittee on Controlled Groups, Affiliated Service Groups, and Employee Status (TX)Employee Benefits Controlled Groups and Employee Status UpdateDrigotas, ElizabethPanel Materials
Joint: Employee Benefits Subcommittee on Defined Benefit Plans (TX) and Plan Transactions and Plan Terminations Committee (TE)Employee Benefits Defined Benefit Plans UpdateAshner, Harold J.Single Employer Defined Benefit Plan Funding and Benefit Restriction Notice Requirements
Joint: Employee Benefits Subcommittee on Defined Benefit Plans (TX) and Plan Transactions and Plan Terminations Committee (TE)Employee Benefits Defined Benefit Plans UpdateAshner, Harold J.Recent PBGC Regulatory Developments (January 1, 2010, to September 30, 2011)
Joint: Employee Benefits Subcommittee on Defined Contribution Plans(TX) and the Qualified Plans Committee (TE)Employee Benefits Defined Contribution Plans UpdateEvans, WilliamTatum v. R.J. Reynolds Tobacco Company
Joint: Employee Benefits Subcommittee on Defined Contribution Plans(TX) and the Qualified Plans Committee (TE)Employee Benefits Defined Contribution Plans UpdateEvans, WilliamInterim Policy On Electronic Disclosure Under 29 CFR 2550.404A-5
Joint: Employee Benefits Subcommittee on Defined Contribution Plans(TX) and the Qualified Plans Committee (TE)Employee Benefits Defined Contribution Plans UpdateEvans, WilliamUS Labor Department's EBSA to re-propose rule on definition of a fiduciary
Joint: Employee Benefits Subcommittee on Defined Contribution Plans(TX) and the Qualified Plans Committee (TE)Employee Benefits Defined Contribution Plans UpdateEvans, WilliamBrown v. Continental Airlines, Inc.
Joint: Employee Benefits Subcommittee on Executive Compensation and Fringe Benefits and Federal Securities Laws Issues (TX) and the Nonqualified Deferred Compensation Committee (TE)Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update (TX & TE)Stewart, GailSay on Pay – Year 1
Joint: Employee Benefits Subcommittee on Executive Compensation and Fringe Benefits and Federal Securities Laws Issues (TX) and the Nonqualified Deferred Compensation Committee (TE)Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update (TX & TE)Stewart, GailSay-On-Pay Litigation
Joint: Employee Benefits Subcommittee on Fiduciary Responsibility/Plan Investments, Litigation and ESOPs (TX) and the Fiduciary Responsibility, Administration and Litigation Committee (TE)Employee Benefits Fiduciary and Litigation UpdateJones, Mark C.Panel Materials
Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateSmith, Stefan26 CFR 601.201: Rulings and determination letters
Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateSmith, StefanDefined Contribution Listing of Required Modifications and Information Package (LRM)
Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateSmith, StefanCash or Deferred Arrangement (CODA)
Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateSmith, StefanABA 2011 Year-End Amendment List
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateMendel, LindaState Insurance Exchanges: Eligibility and Enrollment Functions in the Non-Group Market
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateBianchi, Alden J.Culturally and Linguistically Appropriate Provisions Slides
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateBianchi, Alden J.Culturally and Linguistically Appropriate Provisions Materials
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateBianchi, Alden J.Treasury Department Proposes Rule Implementing Premium Tax Credits Under the Affordable Care Act
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateBianchi, Alden J.Labor, Health and Human Services, and Treasury Departments Issue Proposed Regulations Implementing the “Summary of Benefits and Coverage” Requirement under the Affordable Care Act"
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateBianchi, Alden J.DOL, HHS, and IRS Issue Amendments to Rules Relating to Internal Claims and Appeals and External Review Processes under the Affordable Care Act
Joint: Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans (TX) and the Welfare Benefit Plans Committee (TE)Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateBianchi, Alden J.Proposed Regulations Issued on the Summary of Benefits and Coverage and Uniform Glossary that Are Required to Be Provided by March 23, 2012
Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)Perpetual Dynasty Trusts: Tax Planning and Jurisdiction SelectionNenno, Richard W.Panel Slides
Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)Perpetual Dynasty Trusts: Tax Planning and Jurisdiction SelectionNenno, Richard W.Panel Materials
Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)Foreign Reporting for Estate PlannersSanborn, Von E.Panel Materials
Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)Current DevelopmentsKaribjanian, George D.Panel Materials
Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)Where Do We Go From Here: A Comparison of Alternatives When You and the IRS Agree to DisagreeJohnson, Jenny L.Panel Materials
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Uniform Act on Protection of Charitable AssetsWilson, Elaine WaterhousePanel Materials
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Tax Issues Affecting Disaster ReliefShevlin, David A.Panel Materials
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnPanel Materials List
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsRhomberg, BarbaraThe Law Remains Unsettled on Gift Taxation of Section 501(c)(4) Contributions
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnFederal Election-Related Activity by Tax-Exempt Organizations
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnRevenue Ruling 82-216 (1982-2 C.B. 220)
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnGift Tax Examination of Donor to 501(c)(4) - redacted (February 16, 2011)
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnGuidance for SB/SE Estate and Gift Tax and TE/GE Exempt Organizations (July 7, 2011)
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnPanel Slides
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsAprill, EllenOnce and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues and Policy Considerations
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsRhomberg, BarbaraConstitutional Issues Cloud the Gift Taxation of Section 501(c)(4) Contributions
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Gift Tax on Transfers to Section 501(c)(4) OrganizationsPomeranz, JohnComments of the Individual Members of the Exempt Organizations Committee''s Task Force on Section 501(c)(4) and Politics
Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)Uniform Act on Protection of Charitable AssetsWilson, Elaine WaterhouseModel Protection of Charitable Assets Act
Joint: FAUST, FLF, Transfer Pricing & USAFTT (TX)Joint International Developments PanelMajure, KimberlyPanel Slides
Joint: Young Lawyers Forum & Diversity (TX)Financial Statements 101 - An Accounting Primer for Tax AttorneysCovello, DustinPanel Materials
Low Income TaxpayersIdentity Acquisition and TheftMorgenstern, SusanPanel Materials
Low Income TaxpayersUpdate on Issues of Interest to Low Income TaxpayersHall, ChuckPanel Materials
Low Income TaxpayersBenefits and Pitfalls of Advanced Pre-Refund Compliance ChecksFogg, KeithPanel Outline
Low Income TaxpayersBenefits and Pitfalls of Advanced Pre-Refund Compliance ChecksFogg, KeithNational Taxpayer Advocate Hearing on Improper Payments in the Administration of Refundable Tax Credits (May 2011)
Low Income TaxpayersBenefits and Pitfalls of Advanced Pre-Refund Compliance ChecksFogg, KeithTax Refunds: Enhanced Prerefund Compliance Checks Could Yield Significant Benefits (GAO)
Low Income TaxpayersBenefits and Pitfalls of Advanced Pre-Refund Compliance ChecksFogg, KeithGAO Description
Partnerships & LLCsRevenue Ruling 99-6, a Trap for the UnwarySkokowski, CatherinePanel Materials
Partnerships & LLCsLet's Make the World a Better Place –Partnerships and Social ResponsibilityRodgers, Janice E.Special Issues For Tax-Exempt Organizations as Investors in Pass-Through Entities
Partnerships & LLCsLet's Make the World a Better Place –Partnerships and Social ResponsibilityMills, Elizabeth M.Special Issues For Tax-Exempt Organizations as Owners of Passthrough Entities
Partnerships & LLCsLet's Make the World a Better Place –Partnerships and Social ResponsibilityKeatinge, Robert R.L3C Draft Letter Response
Partnerships & LLCsLet's Make the World a Better Place –Partnerships and Social ResponsibilityKeatinge, Robert R.L3C Draft Letter
Partnerships & LLCsLet's Make the World a Better Place –Partnerships and Social ResponsibilityKeatinge, Robert R.L3C Draft Appendix
Partnerships & LLCsIntersection of Subchapter K and Subchapter C (Part I of II)Divola, Julie A.Panel Materials
Pro BonoUpdate On Pro Bono MattersLipman, Francine J.Panel Materials
Pro BonoIdentity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, COLipman, Francine J.Panel Slides
Pro BonoIdentity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, COLipman, Francine J.Cerrillo Supreme Court Answer Brief
Pro BonoIdentity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, COLipman, Francine J.Cerrillo Amicaus Curiae Brief
Real EstateHot Topics with Government PanelistsKeator, Todd D.Panel Materials
Real EstateReal Estate Funds: To Block or Not to Block?Kaplan, Eliot L.Panel Materials
Real EstateSelected Distressed Debt IssuesGenz, Peter J.Panel Materials
Real EstateWhat is Your Tax Opinion Worth in Light of Canal Corporation?Desmond, Michael J.Panel Materials
S CorporationsS Corporations and CooperativesTruskowski, John B.Proposals to Amend Subchapter S of the Internal Revenue Code
S CorporationsS Corporations and CooperativesThompson, Tyrus H.Introduction to Cooperatives
S CorporationsCurrent DevelopmentsLasley, DanaPanel Materials
S CorporationsPlanning with Electing Small Business TrustHowell-Smith, LauraPanel Materials
Sales, Exchanges & BasisTax Issues Affecting Ponzi Scheme Recoveries: The Long Journey for Victims of Bernie (and Others)Wilensky, Mark E.Panel Materials
Sales, Exchanges & BasisCheck-the-Box BramblettWagner, II, E. JohnPanel Materials
Sales, Exchanges & BasisSection 1031 Developments and CongressLederman, Alan S.Panel Materials
Sales, Exchanges & BasisNon-§1031 Current DevelopmentsJensen, Erik M.Panel Materials
Section Program: Joint: Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE)The Lawyer's Guide to Shacking Up Wisely: Marriage, Domestic Partnerships, Civil Unions – The Developing Legal LandscapeGoffe, Wendy S.Panel Materials
Section Program: Joint: Partnerships & LLCs (TX) and The Litigation, Ethics and Malpractice Group (TE)Next Generation Disputes in the Family Business: Navigating the Remedial, Ethical and Tax Quagmires – A Case StudyLieberman, David E.Panel Materials
Section Program: Joint: Partnerships & LLCs (TX) and The Litigation, Ethics and Malpractice Group (TE)Next Generation Disputes in the Family Business: Navigating the Remedial, Ethical and Tax Quagmires – A Case StudyHarris, Morton A.Panel Materials
Section Program: Joint: Partnerships & LLCs (TX) and The Litigation, Ethics and Malpractice Group (TE)Next Generation Disputes in the Family Business: Navigating the Remedial, Ethical and Tax Quagmires – A Case StudyHarris, Morton A.Panel Materials
Section Program: Joint: Partnerships & LLCs (TX) and The Litigation, Ethics and Malpractice Group (TE)Next Generation Disputes in the Family Business: Navigating the Remedial, Ethical and Tax Quagmires – A Case StudyHarris, Morton A.Panel Materials
Section Program: Low Income Tax Payers (TX)Representing Your Client Before the Tax CourtBlair, KeithPanel Materials
Section Program: The Tax Estate Planning Considerations Group (TE)Supercharge Your Estate Planning Techniques with Investment, Tax, Asset Protection and "Second-Look" EngineeringKlein, Sharon L.Panel Materials
Section Program: The Tax Estate Planning Considerations Group (TE)Supercharge Your Estate Planning Techniques with Investment, Tax, Asset Protection and "Second-Look" EngineeringRothschild, GideonPanel Materials
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Tax AccountingUnraveling the Maze of Deferred Expenses under Sections 248, 195, and 709Ahlers, AnnettePanel Materials
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Tax Practice ManagementEthics in Estate PlanningKaribjanian, GeorgeEstate Planning for Elderly Clients With Competency Issues
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