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 Name | Panel Title | Speaker Name | Documents |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | Pre-Compliance Assurance Process (The Pre-CAP) MOU |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | Form 14234: Pre-CAP and CAP Application Form |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | CAP Permanency in a Nutshell |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | Panel Presentation |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | Compliance Assurance Process (The CAP) MOU |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | Compliance Assurance Process (CAP) - Frequently Asked Questions (FAQs) |
| Administrative Practice | Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? | Trainer, Corina | Compliance Assurance Process (CAP) Internal Revenue Manual (IRM) Sections |
| Administrative Practice | I Knew my Taxes Were Complicated – But an Engineer and a Computer Specialist? | Murray, Fred F. | Panel Slides |
| Administrative Practice | Important Developments | Christensen, Bryon | Southgate Master Fund, L.L.C. v. United States of America |
| Administrative Practice | Important Developments | Christensen, Bryon | WFC Holdings Corporation v. United States of America |
| Administrative Practice | Important Developments | Christensen, Bryon | Pritired 1, LLC, Principal Life Insureance Company, Tax Matters Partner and Principal Life Insurance Company vs. United States of America |
| Administrative Practice | Important Developments | Christensen, Bryon | Guidance for Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties |
| Administrative Practice | Important Developments | Christensen, Bryon | Selected Recent Developments in Administrative Practice |
| Administrative Practice | Taxpayer Reliance on "Formal" and "Informal" IRS Guidance | Desmond, Michael J. | Panel Slides |
| Affiliated & Related Corporations | Current Developments in the Consolidated Returns Area | Schneider, Mark | Consolidated Return Developments and Issues |
| Affiliated & Related Corporations | Consolidated Section 382 and the SRLY Rules: Can They Be Refined and Simplified? | Leatherman, Don | The SRLY Rules: Can They Be Simplified? |
| Banking & Savings Institutions | Current Developments in the Taxation of Banks and Broker/Dealers | Mayo, Daniel | Current Developments in the Taxation of Banks and Broker/Dealers |
| Banking & Savings Institutions | Trade or Business Issues Affecting Off-Shore Hedge Funds | Leeds, Mark | Off-Shore Hedge Funds Extensions of Credit – Trade or Business or Investment Activity? |
| Banking & Savings Institutions | The Economic Substance Doctrine: Where are We Now and What to Do About It? | Cummings, Jack | Panel Materials |
| Capital Recovery & Leasing | Electric Utility Capitalization Principles | Grais, Susan | Panel Materials |
| Capital Recovery & Leasing | The Continuing Saga of Non-Taxable Grants, Incentives, and Inducements | Geracimos, John | Panel Materials |
| Capital Recovery & Leasing | Current Developments Report and Update on Pending Guidance | Carlton, Brandon | Panel Materials |
| Civil & Criminal Tax Penalties | Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You | Williamson, Peter D. | Panel Materials |
| Civil & Criminal Tax Penalties | Reports of Subcommittees on Important Developments | Villa, Mike | Recent Trends in IRS Enforcement Activity Regarding the Special Enforcement Program (“SEP”) |
| Civil & Criminal Tax Penalties | Reports of Subcommittees on Important Developments | Lord, Shane | Panel Slides |
| Civil & Criminal Tax Penalties | Reports of Subcommittees on Important Developments | Lord, Shane | Panel Paper |
| Civil & Criminal Tax Penalties | Reports of Subcommittees on Important Developments | Erwin, Joseph | International Tax Enforcement Continues to Rise |
| Civil & Criminal Tax Penalties | Reports of Subcommittees on Important Developments | Stigile, Cory | Important Developments-Criminal |
| Civil & Criminal Tax Penalties | Get Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering Agent | Villa, Mike | Panel Slides |
| Civil & Criminal Tax Penalties | Get Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering Agent | Villa, Mike | Exhibit D: Overview of BSA |
| Civil & Criminal Tax Penalties | Get Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering Agent | Villa, Mike | Exhibit C: In Re Grand Jury Investigation M.H. |
| Civil & Criminal Tax Penalties | Get Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering Agent | Villa, Mike | Exhibit B: Form 13726, Summary of Examination Findings and Recommendations |
| Civil & Criminal Tax Penalties | Get Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering Agent | Villa, Mike | Exhibit A: Anti-Money Laundering Program - Examination Procedures |
| Civil & Criminal Tax Penalties | FATCA Update | Michelman, Marvin | Panel Slides |
| Civil & Criminal Tax Penalties | Update on the Committee's Participation in the Tax Section Task Force on Tax Reform | Colvin, John M. | Panel Materials |
| Civil & Criminal Tax Penalties | Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You | Brackney, Megan L. | Between a Rock and a Hard Place |
| Civil & Criminal Tax Penalties | Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You | Brackney, Megan L. | Panel Slides |
| Civil & Criminal Tax Penalties | Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You | Brackney, Megan L. | 2011 WL 3608726 (U.S.) (Appellate Brief) Supreme Court of the United States |
| Civil & Criminal Tax Penalties | Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You | Brackney, Megan L. | 2011 WL 3608726 (U.S.) (Appellate Brief) Supreme Court of the United States |
| Corporate Tax | Intersection of Subchapter K and Subchapter C | Divola, Julie A. | Panel Slides |
| Corporate Tax | Current Developments in Corporate Taxation | Barr, Neil J. | Panel Slides |
| Court Procedure & Practice | Current Developments | Ziering, Zhanna | Panel Materials |
| Court Procedure & Practice | Using Qualified Offers To Resolve Tax Cases | Vasquez, Juan F. Jr. | Panel Materials |
| Court Procedure & Practice | Requests for Admissions in Federal Tax Litigation | Sadler, Alex | Panel Materials |
| Court Procedure & Practice | Common Evidentiary Issues in Tax Cases, Part II | Larson, Joni | The Rules of Evidence as Applied by the Tax Court |
| Court Procedure & Practice | Common Evidentiary Issues in Tax Cases, Part II | Aughtry, David | Common Evidentiary Issues in Tax Cases, Part II |
| Court Procedure & Practice | Joint Defense Agreements, Part II | Partain, Rachel | Panel Materials |
| Court Procedure & Practice | Remarks on Behalf of the Tax Court | Colvin, John | Panel Materials |
| Court Procedure & Practice | Remarks on Behalf of the Office of Chief Counsel, Internal Revenue Service | Butler, Deborah A. | Panel Materials |
| Employee Benefits Subcommittee on Distributions | Employee Benefits Distributions Update | Mezzullo, Louis | Rollovers from Qualified Retirement Plans and IRAs: A Primer |
| Employee Benefits Subcommittee on Distributions | Employee Benefits Distributions Update | Valcarce, Jose Juan | Brown v. Continental Airlines, Inc. |
| Employee Benefits Subcommittee on EEOC Issues/FMLA, Military and Other Leaves | Employee Benefits EEOC, FMLA and Military Leave Update | Freedman, William Mark | Federal Register: EEOC June 20, 2011 Proposed Regulation Excerpt |
| Employee Benefits Subcommittee on EEOC Issues/FMLA, Military and Other Leaves | Employee Benefits EEOC, FMLA and Military Leave Update | Freedman, William Mark | EEOC v. Minnesota Dept. of Corrections |
| Employee Benefits Subcommittee on Employee Benefit Legislation | Employee Benefits Legislative Update | Chase, Gary | White House Deficit Reduction Plan Includes PBGC Premium Increases - Memo |
| Employee Benefits Subcommittee on Employee Benefit Legislation | Employee Benefits Legislative Update | Chase, Gary | Legislative Update for July 2011 - Memo |
| Employee Benefits Subcommittee on Employee Benefit Legislation | Employee Benefits Legislative Update | Chase, Gary | Joint Select Committee on Deficit Reduction Could Consider Benefits and Compensation Issues - Memo |
| Employee Benefits Subcommittee on Exempt Organization and Governmental Plans | Employee Benefits Government and Tax Exempt Plans Update | Templeman, Monika | Panel Materials |
| Employee Benefits Subcommittee on Mergers and Acquisitions (TX) and the Plan Transacting and Plan Terminations Committe (TE) | Employee Benefits Mergers & Acquisitions Update | Ashner, Harold J. | Panel Materials |
| Employment Taxes | Employment Tax Consequences of an International Workforce – Moving Employees into and out of the US | Spyker, Debbie | Panel Materials |
| Employment Taxes | Federal Update | Boeskin, Daniel | Voluntary Settlement Classification Program |
| Employment Taxes | Federal Update | Boeskin, Daniel | Form 8952 |
| Employment Taxes | Federal Update | Boeskin, Daniel | Panel Slides |
| Employment Taxes | Federal Update | Boeskin, Daniel | Cell Phone Guidance |
| Employment Taxes | When are Partners Employees for Employment Tax Purposes? | Marlin, Megan | Panel Materials |
| Energy and Environmental Taxes | Mining Hot Topics | Swiech, Robert | Panel Materials |
| Exempt Organizations | Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act | Mills, Elizabeth M. | Panel Materials |
| Exempt Organizations | Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act | Mills, Elizabeth M. | Section 501(r): Community Health Needs Assessment Requirement |
| Exempt Organizations | Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act | Mancino, Douglas M. | IRS Issues Interim Guidance Concerning Community Health Needs Assessment, Tax Planning for Accountable Care Organizations |
| Exempt Organizations | Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act | Gerhart, Frederick J. | 2011-52 |
| Exempt Organizations | Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act | Gerhart, Frederick J. | 2011-20 |
| Exempt Organizations | Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act | Gerhart, Frederick J. | 2010-39 |
| Exempt Organizations | An Examination of Group Exemption Procedures | Black, Boyd J. | Panel Slides |
| Exempt Organizations | An Examination of Group Exemption Procedures | Black, Boyd J. | Exempt Organizations: Group Exemptions – Creating a Higher Degree of Transparency, Accountability, and Responsibility |
| Fiduciary Income Tax | Crummey Issues | Katzenstein, Andrew M. | Panel Materials |
| Fiduciary Income Tax | Tales from the Darkside: A Fiduciary's View to Drafting | Pruett, Benjamin H. | Panel Materials |
| Fiduciary Income Tax | Grantor Trust Roundup | Newlon, Jeanne L. | Panel Materials |
| Fiduciary Income Tax | Recent Developments/Tax Reform Project Update | Burke, Rachel D. | Panel Materials |
| Financial Transactions | Schering-Plough and its Impact on Financial Transactions | Stevens, Matthew | Panel Materials |
| Financial Transactions | New Swap Regulations and Other Current Developments | Larkins, Richard | Panel Materials |
| Foreign Activities of US Taxpayers | Principal Structures Are Not Just for Manufacturers – Planning for Service Providers Under Subpart F | Yoder, Lowell | Panel Materials |
| Foreign Activities of US Taxpayers | Foreign Tax Credits | Suringa, Dirk | Foreign Tax Credits: Focus on Section 901(m) |
| Foreign Activities of US Taxpayers | Foreign Tax Credits | Bates, John | Nature Abhors a Splitter: The FTC Splitter and Indirect FTC Rules |
| Individual & Family Taxation | Income Tax Consequences for Same Sex Couples and Domestic Partnerships | Rice, David L. | Taxation of Same Sex Couples a Voyage Through the Looking Glass |
| Individual & Family Taxation | Income Tax Consequences for Same Sex Couples and Domestic Partnerships | Rice, David L. | Pub 555 |
| Individual & Family Taxation | IRS Collection – Is the Pendulum in the Right Place? | Hackney, Philip | Panel Materials |
| Insurance Companies | Developments Affecting Captives and Non-Traditional Risk Transfer Arrangements | Wright, P. Bruce | IRS Guidance: FET Applies on a Cascading Basis |
| Insurance Companies | Developments Affecting Captives and Non-Traditional Risk Transfer Arrangements | Wright, P. Bruce | Update: FET Applies on a Cascading Basis |
| Insurance Companies | Developments Affecting Captives and Non-Traditional Risk Transfer Arrangements | Baxley, Jean M. | Panel Slides |
| Insurance Companies | Discussion of the Impact of New IRS Audit, Appeals and Controversy Efforts on the IRS/Treasury Guidance Process | Kane, Thomas J. | Panel Materials |
| Insurance Companies | Developments Regarding the Definition of "Cash Surrender Value" under Section 7702 | Springfield, Craig R. | Panel Materials |
| Investment Management | Issues for RICs Investing in Commodities | Zimmerman, William P. | Proposed CLN Rev. Proc. |
| Investment Management | Issues for RICs Investing in Commodities | Zimmerman, William P. | Panel Materials |
| Investment Management | Issues for RICs Investing in Commodities | Zimmerman, William P. | Memo - RE: ICI Letter To IRS On Suspension Of Rulings To Funds Seeking Commodities Exposure |
| Investment Management | Issues for RICs Investing in Commodities | Zimmerman, William P. | Memo Attachment - RE: Suspension of Rulings to RICs Seeking Commodities Exposure |
| Investment Management | Issues for RICs Investing in Commodities | Zimmerman, William P. | Follow-Up Letter to IRS on CLN Issue |
| Investment Management | FATCA and Investment Funds | Hamilton, Martin T. | FATCA Update for U.S. Investment Funds (And Their Advisors) |
| Investment Management | FATCA and Investment Funds | Hamilton, 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 Interests | Forsberg, William | State 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 Interests | Casella, Alfred | Supplemental 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 Planning | Barnes, 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 Planning | Nemzin, Robert M. | Panel Materials |
| Joint: Closely Held Businesses (TX) and Business Planning Group (TE) | Non-Tax Issues in Business Succession Planning | Prescott, William | Non-Tax Succession Planning— For Dental Practices |
| Joint: Closely Held Businesses (TX) and Business Planning Group (TE) | Non-Tax Issues in Business Succession Planning | Naples, David | Conflicting 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 Planning | Koren, Edward | Non-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 Interests | Gorin, Steven | Panel Slides |
| Joint: Closely Held Businesses (TX) and Business Planning Group (TE) | "GOTCHA" Transactions in the Formation, Structure and Conveyance of Business Interests | Gorin, Steven | Panel Materials |
| Joint: Closely Held Businesses (TX) and Business Planning Group (TE) | State Decoupling Issues in Business Succession Planning | Drake, Hugh | Panel Materials |
| Joint: Employee Benefits (TX & TE) | Ethics Issues in Employee Benefits | Wetzel, Susan A. | 2011-80 |
| Joint: Employee Benefits (TX & TE) | Ethics Issues in Employee Benefits | Wetzel, Susan A. | 2011-6 |
| Joint: Employee Benefits (TX & TE) | Ethics Issues in Employee Benefits | Wetzel, Susan A. | Draft: ABA Commission on Ethics 20/20 Initial Draft Proposal –Technology and Advertising |
| Joint: Employee Benefits (TX & TE) | Ethics Issues in Employee Benefits | Wetzel, Susan A. | Circular 230 Excerpt |
| Joint: Employee Benefits (TX & TE) | Ethics Issues in Employee Benefits | Plenge, Charles F. | Circular 230 Changes Affecting Employee Benefits |
| Joint: Employee Benefits (TX & TE) | Healthcare Reform: A Regulatory and Legislative Update | Bianchi, Alden | Treasury Department Proposes Rule Implementing Premium Tax Credits Under the Affordable Care Act |
| Joint: Employee Benefits (TX & TE) | Healthcare Reform: A Regulatory and Legislative Update | Bianchi, Alden | 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 (TX & TE) | Healthcare Reform: A Regulatory and Legislative Update | Bianchi, Alden | 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 (TX & TE) | Hot Topics | Utz, John | Health Care Reform Update: Proposed Regulations and other Guidance on Summary of Benefits and Coverage |
| Joint: Employee Benefits (TX & TE) | Hot Topics | Utz, John | Health Care Reform Update: Recent Guidance on Claims and Appeals and External Review Procedures |
| Joint: Employee Benefits (TX & TE) | Service Provider Fee Disclosures | Miller, Robert A. | Discussion Questions Regarding 408(b)(2) and Form 5500 Schedule C |
| Joint: Employee Benefits (TX & TE) | Service Provider Fee Disclosures | Eickman, Matthew J. | Comparison Of Disclosure Rules Under Form 5500 Schedule C and Under 408(b)(2) |
| Joint: Employee Benefits (TX & TE) | Service Provider Fee Disclosures | Eickman, Matthew J. | 408(b)(2) Disclosures to Plan Sponsors/Fiduciaries: Timing Rules |
| Joint: Employee Benefits (TX & TE) | Service Provider Fee Disclosures | Eickman, Matthew J. | Panel Slides |
| Joint: Employee Benefits (TX & TE) | Serving Two Masters: Complying with Code Section 409A v. Good Corporate Governance Practices | Drigotas, Elizabeth | Panel Materials |
| Joint: Employee Benefits (TX & TE) | Discussion of ABA Tax Section Comments on Tax Reform and Simplification Regarding Employee Benefits and Executive Compensation | Bodron, 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 Update | Drigotas, Elizabeth | Panel Materials |
| Joint: Employee Benefits Subcommittee on Defined Benefit Plans (TX) and Plan Transactions and Plan Terminations Committee (TE) | Employee Benefits Defined Benefit Plans Update | Ashner, 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 Update | Ashner, 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 Update | Evans, William | Tatum 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 Update | Evans, William | Interim 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 Update | Evans, William | US 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 Update | Evans, William | Brown 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, Gail | Say 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, Gail | Say-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 Update | Jones, Mark C. | Panel Materials |
| Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices | Employee Benefits Administrative Practices Update | Smith, Stefan | 26 CFR 601.201: Rulings and determination letters |
| Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices | Employee Benefits Administrative Practices Update | Smith, Stefan | Defined Contribution Listing of Required Modifications and Information Package (LRM) |
| Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices | Employee Benefits Administrative Practices Update | Smith, Stefan | Cash or Deferred Arrangement (CODA) |
| Joint: Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices | Employee Benefits Administrative Practices Update | Smith, Stefan | ABA 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 Update | Mendel, Linda | State 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 Update | Bianchi, 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 Update | Bianchi, 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 Update | Bianchi, 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 Update | Bianchi, 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 Update | Bianchi, 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 Update | Bianchi, 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 Selection | Nenno, Richard W. | Panel Slides |
| Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE) | Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection | Nenno, Richard W. | Panel Materials |
| Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE) | Foreign Reporting for Estate Planners | Sanborn, Von E. | Panel Materials |
| Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE) | Current Developments | Karibjanian, 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 Disagree | Johnson, Jenny L. | Panel Materials |
| Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE) | Uniform Act on Protection of Charitable Assets | Wilson, Elaine Waterhouse | Panel Materials |
| Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE) | Tax Issues Affecting Disaster Relief | Shevlin, David A. | Panel Materials |
| Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE) | Gift Tax on Transfers to Section 501(c)(4) Organizations | Pomeranz, John | Panel Materials List |
| Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE) | Gift Tax on Transfers to Section 501(c)(4) Organizations | Rhomberg, Barbara | The 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) Organizations | Pomeranz, John | Federal 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) Organizations | Pomeranz, John | Revenue 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) Organizations | Pomeranz, John | Gift 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) Organizations | Pomeranz, John | Guidance 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) Organizations | Pomeranz, John | Panel Slides |
| Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE) | Gift Tax on Transfers to Section 501(c)(4) Organizations | Aprill, Ellen | Once 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) Organizations | Rhomberg, Barbara | Constitutional 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) Organizations | Pomeranz, John | Comments 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 Assets | Wilson, Elaine Waterhouse | Model Protection of Charitable Assets Act |
| Joint: FAUST, FLF, Transfer Pricing & USAFTT (TX) | Joint International Developments Panel | Majure, Kimberly | Panel Slides |
| Joint: Young Lawyers Forum & Diversity (TX) | Financial Statements 101 - An Accounting Primer for Tax Attorneys | Covello, Dustin | Panel Materials |
| Low Income Taxpayers | Identity Acquisition and Theft | Morgenstern, Susan | Panel Materials |
| Low Income Taxpayers | Update on Issues of Interest to Low Income Taxpayers | Hall, Chuck | Panel Materials |
| Low Income Taxpayers | Benefits and Pitfalls of Advanced Pre-Refund Compliance Checks | Fogg, Keith | Panel Outline |
| Low Income Taxpayers | Benefits and Pitfalls of Advanced Pre-Refund Compliance Checks | Fogg, Keith | National Taxpayer Advocate Hearing on Improper Payments in the Administration of Refundable Tax Credits (May 2011) |
| Low Income Taxpayers | Benefits and Pitfalls of Advanced Pre-Refund Compliance Checks | Fogg, Keith | Tax Refunds: Enhanced Prerefund Compliance Checks Could Yield Significant Benefits (GAO) |
| Low Income Taxpayers | Benefits and Pitfalls of Advanced Pre-Refund Compliance Checks | Fogg, Keith | GAO Description |
| Partnerships & LLCs | Revenue Ruling 99-6, a Trap for the Unwary | Skokowski, Catherine | Panel Materials |
| Partnerships & LLCs | Let's Make the World a Better Place –Partnerships and Social Responsibility | Rodgers, Janice E. | Special Issues For Tax-Exempt Organizations as Investors in Pass-Through Entities |
| Partnerships & LLCs | Let's Make the World a Better Place –Partnerships and Social Responsibility | Mills, Elizabeth M. | Special Issues For Tax-Exempt Organizations as Owners of Passthrough Entities |
| Partnerships & LLCs | Let's Make the World a Better Place –Partnerships and Social Responsibility | Keatinge, Robert R. | L3C Draft Letter Response |
| Partnerships & LLCs | Let's Make the World a Better Place –Partnerships and Social Responsibility | Keatinge, Robert R. | L3C Draft Letter |
| Partnerships & LLCs | Let's Make the World a Better Place –Partnerships and Social Responsibility | Keatinge, Robert R. | L3C Draft Appendix |
| Partnerships & LLCs | Intersection of Subchapter K and Subchapter C (Part I of II) | Divola, Julie A. | Panel Materials |
| Pro Bono | Update On Pro Bono Matters | Lipman, Francine J. | Panel Materials |
| Pro Bono | Identity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, CO | Lipman, Francine J. | Panel Slides |
| Pro Bono | Identity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, CO | Lipman, Francine J. | Cerrillo Supreme Court Answer Brief |
| Pro Bono | Identity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, CO | Lipman, Francine J. | Cerrillo Amicaus Curiae Brief |
| Real Estate | Hot Topics with Government Panelists | Keator, Todd D. | Panel Materials |
| Real Estate | Real Estate Funds: To Block or Not to Block? | Kaplan, Eliot L. | Panel Materials |
| Real Estate | Selected Distressed Debt Issues | Genz, Peter J. | Panel Materials |
| Real Estate | What is Your Tax Opinion Worth in Light of Canal Corporation? | Desmond, Michael J. | Panel Materials |
| S Corporations | S Corporations and Cooperatives | Truskowski, John B. | Proposals to Amend Subchapter S of the Internal Revenue Code |
| S Corporations | S Corporations and Cooperatives | Thompson, Tyrus H. | Introduction to Cooperatives |
| S Corporations | Current Developments | Lasley, Dana | Panel Materials |
| S Corporations | Planning with Electing Small Business Trust | Howell-Smith, Laura | Panel Materials |
| Sales, Exchanges & Basis | Tax Issues Affecting Ponzi Scheme Recoveries: The Long Journey for Victims of Bernie (and Others) | Wilensky, Mark E. | Panel Materials |
| Sales, Exchanges & Basis | Check-the-Box Bramblett | Wagner, II, E. John | Panel Materials |
| Sales, Exchanges & Basis | Section 1031 Developments and Congress | Lederman, Alan S. | Panel Materials |
| Sales, Exchanges & Basis | Non-§1031 Current Developments | Jensen, 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 Landscape | Goffe, 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 Study | Lieberman, 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 Study | Harris, 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 Study | Harris, 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 Study | Harris, Morton A. | Panel Materials |
| Section Program: Low Income Tax Payers (TX) | Representing Your Client Before the Tax Court | Blair, Keith | Panel Materials |
| Section Program: The Tax Estate Planning Considerations Group (TE) | Supercharge Your Estate Planning Techniques with Investment, Tax, Asset Protection and "Second-Look" Engineering | Klein, 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" Engineering | Rothschild, Gideon | Panel Materials |
| Section Program: The Tax Estate Planning Considerations Group (TE) | Supercharge Your Estate Planning Techniques with Investment, Tax, Asset Protection and "Second-Look" Engineering | Parker, Andrew M. | Panel Materials |
| Section Program: The Tax Estate Planning Considerations Group (TE) | Supercharge Your Estate Planning Techniques with Investment, Tax, Asset Protection and "Second-Look" Engineering | Carter, Benjamin G. | Panel Materials |
| Standards of Tax Practice | Ethical Issues in Federal Tax Practice - The Government Perspective | Butler, Deborah A. | Panel Materials |
| Standards of Tax Practice | Recent Amendments to Circular 230 and Their Potential Impact on Practitioner Disciplinary Proceedings | Beale, Linda M. | Panel Materials |
| Standards of Tax Practice | Ethical Issues Arising in Alternative Dispute Resolution | Aaronson, Maxine | Panel Slides |
| Standards of Tax Practice | Ethical Issues Arising in Alternative Dispute Resolution | Aaronson, Maxine | Supplemental Materials |
| State & Local Taxes | Home is Where Your House Is, Or Is It? - Personal Income Tax Issues Related to Residency and Domicile | Weintraub, Stewart M. | Panel Materials |
| State & Local Taxes | State Tax Credits & Incentives – State Tax Issues – Federal Tax Treatment | Sommer, Mark F. | Panel Materials |
| State & Local Taxes | The MTC's Model SUT Notice & Reporting Act | Lipinski Galland, Stephanie A. | Report of the Hearing Officer Model Sales & Use Tax Notice and Reporting Statute (May 2011) |
| State & Local Taxes | The MTC's Model SUT Notice & Reporting Act | Lipinski Galland, Stephanie A. | Draft Model Sales & Use Tax Notice and Reporting Act (June 2011) |
| State & Local Taxes | Daily Deal Coupons - Consumer Protection & Unclaimed Property Laws | Biek, John A. | Panel Materials |
| Tax Accounting | Procedural Issues Arising with Accounting Method Changes | Tucker, Natalie | Panel Materials |
| Tax Accounting | Recent Developments with Respect to the Treatment of Repair Costs | McElroy, Ellen | ABA Tax Section Tax Accounting Panel on the Forthcoming Tangible Property Regulations Process and Procedural Considerations |
| Tax Accounting | Recent Developments with Respect to the Treatment of Repair Costs | McElroy, Ellen | Current Developments |
| Tax Accounting | Accounting Method Opportunities and Issues that Arise as part of E & P Planning | Hamilton, Wayne | Panel Materials |
| Tax Accounting | Unraveling the Maze of Deferred Expenses under Sections 248, 195, and 709 | Ahlers, Annette | Panel Materials |
| Tax Accounting | Unraveling the Maze of Deferred Expenses under Sections 248, 195, and 709 | Ahlers, Annette | Panel Materials |
| Tax Exempt Financing | Enforcement – Procedural and Ethical Issues and Approaches for Practitioners in Audits | Scott, Mark | Panel Materials |
| Tax Exempt Financing | Department of Treasury and IRS Update | Cross, John | Panel Materials |
| Tax Exempt Financing | Tax Simplification and Tax Reform for Tax-Exempt Bonds | Ballard, Rick | Panel Materials |
| Tax Exempt Financing | The Role of the Tax-Exempt Bond Issuers in Conduit Financings; IRS Response to the 2010 ACT Report | Bailey, Mike | Panel Materials |
| Tax Policy and Simplification | Perspectives on Tax Reform: The Challenges of Enacting and Implementing Tax Simplification | Forman, Jonathan B. | Perspectives on Tax Reform: The Challenges of Enacting and Implementing Tax Simplification Background Paper |
| Tax Policy and Simplification | Perspectives on Tax Reform: The Challenges of Enacting and Implementing Tax Simplification | Egerton, Charles H. | Comprehensive Tax Reform: Has its Time Come Around Again? |
| Tax Practice Management | Ethics in Estate Planning | Karibjanian, George | Estate Planning for Elderly Clients With Competency Issues |
| Tax Practice Management | Ethics in Estate Planning | Berek, David | Ethics in Estate Planning: Issues Raised when Attorneys are asked to Serve as Fiduciaries for Clients |
| Tax Practice Management | Ethics in Estate Planning | Berek, David | Panel Materials |
| Teaching Taxation | Three Views of Supreme Court Tax Jurisprudence | Crane, Charlotte | Excerpt from The Judicial Power of the Purse |
| Teaching Taxation | Three Views of Supreme Court Tax Jurisprudence | Cummings, Jack | Excerpt from Principles of Application of the Federal Tax Laws |
| Teaching Taxation | Three Views of Supreme Court Tax Jurisprudence | Rothenberg, Gilbert S. | Three Views of the Supreme Court’s Federal Tax Jurisprudence |
| Transfer Pricing | Transfer Pricing and Fair Value: And the Twain Shall Never Meet? | Gomes, Tracy | Panel Materials |
| Transfer Pricing | Mexico: Recent Trends in Transfer Pricing | Ernick, David | Panel Materials |
| US Activities of Foreigners & Tax Treaties | Planning for Foreign Persons' Sales of Goods into the US | Sherman, William B. | Panel Materials |
| US Activities of Foreigners & Tax Treaties | FATCA – Not Just for Banks: Application of FATCA to Investment and Real Estate Funds | Murray, Fred F. | Panel Materials |
| US Activities of Foreigners & Tax Treaties | FATCA – Not Just for Banks: Application of FATCA to Investment and Real Estate Funds | Hirschfeld, Michael | Panel Materials |
