2012 May Meeting

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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.

2012 May Meeting - Washington, DC
Committee Name	Panel Title	Material Title	Notes
Administrative Practice	Important Developments	Selected Recent Developments in Administrative Practice	paper by Bryon A. Christensen
Administrative Practice	So You Think Your Statute is Closed? Mitigation Procedures and Equitable Remedies that may “Open” Closed Statutes	So You Think Your Statute is Closed? Mitigation Procedures and Equitable Remedies that may “Open” Closed Statutes	slides by Jennifer Breen, George Hani and Barbara Pettoni
Administrative Practice	Tips and Traps in Transfer Pricing Examinations	Tips and Traps in Managing Transfer Pricing Examinations	slides submitted by Fred Murray
Affiliated and Related Corporations	A Primer on Consolidated Return Basics: Part I – Consolidated Taxable Income and Investment Adjustments	A Primer on Consolidated Return Basics: Part I Consolidated Tax Liability and Investment Adjustments	slides by Brian Peabody, Maury Passman, Jay Singer and Shane Kiggen
Affiliated and Related Corporations	A Primer on Consolidated Return Basics: Part II – Intercompany Transactions.	Back to Basics: Intercompany Transactions (and some Current Developments)	slides by Lawrence M. Axelrod, Amie Colwell Breslow, Sean P. Duffley, Sean C. McKeever and Mark A. Schneider
Banking & Savings Institutions	Highlights of the Newly-Proposed FATCA Due Diligence and Withholding Regulations	Highlights of the Newly-Proposed FATCA Due Diligence & Withholding Regulations	slides by Mark Leeds, Lisa Chippindale, Tara N. Ferris and Danielle Nishida
Banking & Savings Institutions	Section 871(m) and Withholding; What’s a Bank, as a Withholding Agent To Do	Section 871(m) Panel Discussion	slides by Micah Bloomfield and Tony Tuths
Banking & Savings Institutions	The Definition of “Bank” under the Internal Revenue Code	Tax Definition of “Bank” Relevance in the Modern World	slides by Viva Hammer, Robert A. Martin and Jonathan Goldstein
Bankruptcy and Workouts	Acquisition of Troubled Corporations	Acquisition of Troubled Corporations – Part II	slides by Dana Lasley, Jonathan Goldstein and Don Leatherman
Bankruptcy and Workouts	Bankruptcy, Collections and the Collection Due Process Appeal	Discharge Survey, 2011	panel materials submitted by Frances Sheehy
Bankruptcy and Workouts	Bankruptcy, Collections and the Collection Due Process Appeal	CDP Survey, 2011	panel materials submitted by Frances Sheehy
Bankruptcy and Workouts	Bankruptcy, Collections and the Collection Due Process Appeal	Discharge Survey, 2010	panel materials submitted by Frances Sheehy
Bankruptcy and Workouts	Tax Hot Spots in Bankruptcy Proceedings	Top Ten “Hot Button” Issues	slides by Bob Pope
Business Cooperatives & Agriculture	Definition of a “Farming Business” under the Code	Definition of a “Farming Business” under the Internal Revenue Code	paper by Craig A. Houghton
Capital Recovery & Leasing	Accelerated Credits in Lieu of Bonus Depreciation	Accelerated Credits Provision	slides by Katherine M. Breaks
Capital Recovery & Leasing	Current Developments	Current Developments	paper by Susan Grais, Catherine Brandt, Steven Gertzman, Mary Batcher and Ed Cohen
Capital Recovery & Leasing	Hot Topics in Leasing	Hot Topics in Leasing	slides by Glenn Johnson, Scott Dinwiddie, Megan Kirmil and Isaac Sperka
Civil and Criminal Tax Penalties	Discovery, Documents and Privilege in Tax Litigation	Document Retention, Spoliation, and Tax Discovery	slides by Matthew D. Lerner
Civil and Criminal Tax Penalties	International Tax Enforcement and Globalization: Can the Tax Police Keep Pace with the Criminals?	International Tax Enforcement Developments For the Private Client Practitioners and Advisors	paper by Bruce Zagaris
Civil and Criminal Tax Penalties	Reports of Subcommittees on Important Developments	Legislative and Administrative Developments,	paper by John Colvin
Civil and Criminal Tax Penalties	Reports of Subcommittees on Important Developments	Sub-Committee on Important Criminal Tax Developments	paper by Michel Stein, Cory Stigile and Lacey Strachan
Civil and Criminal Tax Penalties	Reports of Subcommittees on Important Developments	IRS Investigations and Practices Subcommittee Report	slides by Michael A. Villa
Civil and Criminal Tax Penalties	Restitution and Civil Tax Issues in Sentencing	Civil Tax Issues and Restitution in Sentencing	slides by Caroline D. Ciraolo
Corporate Tax	Current Developments and Corporate Tax Reform.	Corporate Developments and Corporate Tax Reform	slides by Michael Schler, John Buckley, Andrew Gordon, Robert Gordon
Corporate Tax	Section 382 Developments	Section 382 Requested Guidance	slides by William Alexander, Jonathan Forrest, Mark Hoffenberg and J.R. Neuville
Court Procedure and Practice	Roundtable Discussion: Electronic Trials	Technology in Trial: Using Technology to Persuade Four Generations	paper by Christopher Egan
Court Procedure and Practice	Fifty Years of Court Procedure and Practice	Fifty Years of Court Procedure and Practice	slides submitted by Tom Cullinan
Court Procedure and Practice	Important Developments	Summary of Current Developments, May 11, 2012	paper by Elizabeth A. McGee
Court Procedure and Practice	Motions in Limine in Tax Court Forums	Keeping the Cat in the Bag - Motions in Limine in Tax Court Forums	slides by Mark V. Holmes, Daniel A. Rosen, Mark D. Allison and Sean M. Akins
Court Procedure and Practice	Motions in Limine in Tax Court Forums	Keeping the Cat in the Bag - Motions in Limine in Tax Court Forums	supplemental panel materials
Employee Benefits	Ethical Issues in Executive Compensation Plans	Ethical Dilemmas in Executive Compensation	slides by Sandra Cohen, Robert A. Miller and Elizabeth Drigotas
Employee Benefits	Lifetime Income Options for Retirement Plans	Guaranteed Income Investments	slides by W. Waldan Lloyd
Employee Benefits	Lifetime Income Options for Retirement Plans	Guaranteed Income Investments for 401(k) Plans	paper by W. Waldan Lloyd
Employee Benefits	Pension Benefit Guaranty Corporation Update	A Window Into PBGC's Practice: Current Issues and Trends	paper by Israel Goldowitz and Erika E. Barnes
Employee Benefits	Wellness Programs: HIPAA, the ADA , and GINA, Oh My!	Implementing and Measuring Wellness Programs: Legal Considerations	slides by Felicia A. Finston and Susan A. Wetzel
Employee Benefits Subcommittee on Defined Benefit Plans	Employee Benefits Defined Benefit Plans Update	Recent PBGC Regulatory Developments, (January 1, 2010, to April 24, 2012)	paper by Harold J. Ashner
Employee Benefits Subcommittee on Defined Benefit Plans	Employee Benefits Defined Benefit Plans Update	A Window Into PBGC's Practice: Current Issues and Trends	paper by Israel Goldowitz and Erika E. Barnes
Employee Benefits Subcommittee on Distributions	Employee Benefits Distributions Update	Employee Benefits Distributions Update - Puerto Rico	slides by Kathryn J. Kennedy, Carlos Gonzalez, Diane S. Bloom and Monika Templeman
Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities Law	Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update	Federal Tax Implications of Performance Stock Units / Performance Shares	slides by Rory D. Lyons
Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities Law	Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update	Accounting for Performance Awards	slides by Jeff Martin
Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities Law	Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update	Disclosure Issues for Performance Shares and Units	slides by Mark A. Borges
Employee Benefits Subcommittee on ESOPs	Employee Benefits ESOP Update	ESOP Subcommittee Agenda and Accompanying Documents	panel materials
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans	Employee Benefits Welfare Benefits Design, Funding and Regulation Update	Proposed Enforcement and Reporting Requirements for Multiple Employer Welfare Arrangements (MEWAs)	slides by Gabriel Marinaro
Employment Taxes	Federal Injunctions and Employment Taxes	Pyramiding Employment Taxes: Civil Injunction or Criminal Prosecution?	slides by Heather M. Pesikoff
Employment Taxes	How to Navigate the IRS Civil Employment Tax Penalties Maze	IRS Employment Tax Civil Penalties	slides by Anthony Arcidiacono, Mary Gorman and Ira Mirsky
Employment Taxes	Just How Exactly Is the IRS Organized?	Organization of IRS From an Employment Tax Perspective	slides submitted by Dan Boeskin, Kathleen Mort and Rebecca Wilson
Energy and Environmental Taxes	Administrative Update on Renewable Energy	Administrative Update on Renewable Energy	slides by Todd Reinstein, Brian Americus, Ellen Neubauer and Jeffrey Davis
Energy and Environmental Taxes	Legislative Update: Energy Tax Proposals and Policy	Expired and Expiring Energy Tax Provisions –Looking Forward	panel materials submitted by Hannah Hawkins
Energy and Environmental Taxes	Legislative Update: Energy Tax Proposals and Policy	Legislative Update	slides by John Gimigliano, Ryan Abraham and Hannah Hawkins
Estate & Gift Taxes	Art is Long, Life is Short: Estate Planning for the Artist and Art Collector	Art is Long, Life is Short: Estate Planning for the Artist and Art Collector	paper by Sarah M. Johnson and Joshua J. Kaufman
Estate & Gift Taxes	Choosing the Right Investment for Your Charitable Trust	Strategic Investing – Choosing the Right Investment for Your Charitable Trust	paper by Irene C. Estrada and A. Christopher Sega
Estate & Gift Taxes	Choosing the Right Investment for Your Charitable Trust	Choosing the Right Investment for Your Charitable Trust	slides by Irene C. Estrada
Estate & Gift Taxes	Current Developments	Current Developments in Estate Planning	paper by George D. Karibjanian & Hannah W. Mensch
Exempt Organizations	Ancillary Joint Ventures	Joint Ventures: The Legal Basics	paper by Tomer J. Inbar
Exempt Organizations	Developments in IRS Enforcement	IRS Enforcement: Recent Trends and Current Priorities	slides by Peter Lorenzetti, Michael Clark and Diara M. Holmes
Exempt Organizations	Family Foundations: Practical Problems and Practical Solutions	Family Foundations: Practical Problems and Practical Solutions	paper by David A. Shevlin
Exempt Organizations	Family Foundations: Practical Problems and Practical Solutions	Family Foundations: Practical Problems and Practical Solutions	slides by David A. Shevlin
Exempt Organizations	VAT and the Tax-Exempt Sector: Unique US Tax Issues	VAT and the Tax-Exempt Sector: What are the Issues?	slides by Harley Duncan
Exempt Organizations	VAT and the Tax-Exempt Sector: Unique US Tax Issues	Impact Of Structural Tax Reform On Nonprofit Organizations	report by Robert Carroll, Thomas S. Neubig, and Kathleen M. Nilles
Fiduciary Income Tax	Early Termination of Charitable Remainder Trusts	Early Termination of Charitable Remainder Trusts: Why and How	paper by Laura H. Peebles
Fiduciary Income Tax	Estate Planning Issues with Intra-Family Loans and Notes	Estate Planning Issues with Intra-Family Loans and Notes	paper by Steve R. Akers and Philip J. Hayes
Fiduciary Income Tax	IRA Minimum Distributions- What Really Happens After Death	IRA Minimum Distributions- What Really Happens After The Client Dies	paper by Timothy H. Guare
Fiduciary Income Tax	Regulatory Roundup and Recent Developments	Recent Developments in Fiduciary Income Tax	paper by Rachel D. Burke
Foreign Activities of US Taxpayers	Repatriations	Repatriations	slides by Robert B. Stack, Ronald Dabrowski, Michael A. DiFronzo, Daniel McCall and Brenda Zent
Foreign Activities of US Taxpayers	Transactions in the Cloud and Subpart F	To Infinity and Beyond: Piedras Negras and the “Offshore” Cloud	slides by Kim Majure, J. Brian Davis, Danielle Rolfes, Jeffrey Mitchell and Anne Shelburne
Foreign Lawyers Forum	Beneficial Ownership	Beneficial Ownership – China Perspective	slides by Luc Moritz?
Foreign Lawyers Forum	Beneficial Ownership	Beneficial Ownership : Indian Perspective	Slides by Aseem Chawla
Foreign Lawyers Forum	Beneficial Ownership	Beneficial Ownership: A Danish Perspective	Slides by Nikolaj Bjørnholm
Foreign Lawyers Forum	Beneficial Ownership	Beneficial Ownership—Canada Perspective	Slides by Barbara Worndl
Foreign Lawyers Forum	Beneficial Ownership	“Beneficial Ownership” Panel: Intro	slides by William Chip
Foreign Lawyers Forum	Taxation of Indirect Transfers of Shares: An Update in Light of the Vodafone Decision in India	Taxation of Indirect Transfers of Shares: An Update in Light of the Vodafone Decision in India	slides by Richard L. Winston, Aseem Chawla, Fernando Camarena, Ana Claudia Utumi, Luc Moritz, Michiel van Kempen and Michael McGowan
Individual and Family Taxation	Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments	How to Win a Section 469 Audit	slides by Elizabeth Nelson
Individual and Family Taxation	Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments	Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments	outline by Douglas W. Schwartz
Individual and Family Taxation	Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments	Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments	slides by Douglas W. Schwartz and Elizabeth Nelson
Individual and Family Taxation	The Nominee/Transferee/Alter-Ego Lien – What Can a Practitioner Do?	Nominee Liens & Alter Ego Liens	paper by Robert E. McKenzie
Individual and Family Taxation	The Nominee/Transferee/Alter-Ego Lien – What Can a Practitioner Do?	Tax Collection	paper by Robert E. McKenzie
Insurance Companies	FATCA from an Insurance Company Perspective	FATCA-Where we are now . . .	slides submitted by Craig R. Springfield
Insurance Companies	FATCA from an Insurance Company Perspective	What FATCA means for Insurers	slides submitted by Craig R. Springfield
Insurance Companies	Insurance Tax Litigation	Insurance Tax Cases in Litigation	slides by Richard Riley
Insurance Companies	Update on Insurance Tax Matters	Insurance Tax Update	slides by Sheryl B. Flum, Samuel A. Mitchell and Tracy D. Williams
Investment Management	US Private Equity Fund Outbound Transaction Structuring	Global tax trends in Private Equity	slides by Oscar Teunissen, Lodewijk Berger and Javier Rodríguez
Joint: Closely Held Businesses and Civil & Criminal Tax Penalties	Approaching Penalty Abatements: Strategies & Pitfalls	Approaching Penalty Abatements: Strategies & Pitfalls	outline by Renesha N. Fountain, Jason B. Freeman and Gregory R. Wilson
Joint: FAUST, FLF, Transfer Pricing & USAFTT	Joint Current International Developments Panel	Joint Current International Developments Panel FAUST, USAFFT, FLF, and Transfer Pricing	slides by Dirk Suringa, Roger Conlon, Michael Plowgian, Michael Cornett, Jason Bazar, Per Erik Juvkam-Wold and Gareth Amdor
Low Income Taxpayers	Tax Issues Impacting Military Personnel	Military Tax Issues	slides by Anson Asbury, Joseph Barry Schimmel and Rachel Ney
Low Income Taxpayers Workshop	Timely Assessments	Timely Assessment of Tax	slides by Phillip A. Pillar
Partnerships and LLCs	Is there Alchemy when Debt Disappears in Partnership Contribution/Distribution Transactions?	Is There Alchemy When Debt Disappears in Partnership Contribution/Distribution Transactions?	slides by William P. Wasserman, Phillip Gall, Don A. Leatherman, Kevin M. Richards and Franny Wang
Partnerships and LLCs	Shazam! Debt Appears! Springing Debt and Rev. Rul. 99-5	Springing Debt: Rev. Rul. 99-5	slides by Glenn E. Dance, Sebastian J. Grasso and John J. Rooney
Partnerships and LLCs	The Trial of a Partnership Tax Case	The Trial of a Partnership Tax Case: Perspectives From the Bench and the Bar	slides by Mark V. Holmes, Victor J. Wolski, Matthew D. Lerner and Michael J. Desmond
Pro Bono	Pro Bono Matters: The Exploding Need for Pro Bono Services for Exempt Organizations	Automatic Loss of Exemption for Exempt Organizations	presentation by Brian Yacker
Real Estate	A New Bite: The 3.8% Tax on Net Investment Income	An Examination of the Medicare Contribution Tax Section 1411	slides by Jeanne Sullivan
Real Estate	Hot Topics with Government Panelists	Hot Topics with Government Panelists	slides by Robert J. Crnkovich, Jennifer H. Alexander and Beverly Katz
Real Estate	Recent REIT Developments	Update on REIT Developments	slides by Julanne Allen, Dara Bernstein, Jonathan Silver and Charles Temkin
Real Estate	The Long-Awaited Proposed Repair Regulations under Section 263(a); What Do They Mean to You?	The Long-Awaited Proposed Repair Regulations under Section 263(a); What Do They Mean to You?	slides by Brandon Carlton, Merrill D. Feldstein and Patrick M. Clinton
Real Estate	The UBTI Exception: Fractions Rule Compliance under Section 514(c)(9)	Fractions Rule Structuring Issues	slides by James B. Sowell
S Corporations	Current Developments	Current Developments in the Federal Income Taxation of S Corporations	paper by William Klein and Dana Lasley
S Corporations	Hot Topics related to S Corporations	An Examination of the Medicare Contribution Tax Section 1411	slides by Jeanne Sullivan
S Corporations	Worrying about Being At-Risk – Applying Section 465 to S Corporations	Worrying about being at risk: Subchapter S Loss Limitations under Section 465	slides by John S. Harper and Ronald A. Levitt
Sales, Exchanges and Basis	Current Developments in Sales, Exchanges and Basis, Including Sections 1031 & 1033	Current Developments In Like-Kind Exchanges	paper by David Shechtman
Sales, Exchanges and Basis	Is It Treated as a Sale? Lease, Financing? Constructive Sale? Option? Something Else? – Part II	The Whole Truth About Using Partial Real Estate Interests in Section 1031 Exchanges	paper by Bradley T. Borden
Sales, Exchanges and Basis	Like-Kind Exchanges Involving Oil, Gas and Mineral Interests – Tax Gold	Like-Kind Exchanges Involving Oil, Gas and Mineral Interests – Tax Gold	slides by Mary B. Foster, Todd D. Keator and Max A. Hansen
Section Program: Joint: Bankruptcy & Workouts and Low Income Taxpayers	Eliminating Tax Debt through Offer in Compromise or Bankruptcy	Eliminating Tax Debt through Bankruptcy	paper by Kenneth C. Weil
Section Program: Joint: Bankruptcy & Workouts and Low Income Taxpayers	Eliminating Tax Debt through Offer in Compromise or Bankruptcy	Eliminating Tax Debt through Bankruptcy	slides by Kenneth C. Weil
Section Program: Joint: Employment Taxes and Closely Held Businesses	Litigating Worker Classification Issues	A Spotlight on Employment Taxes From a Controversy Perspective, Including Select International Issues	slides by Lynne Camillo, Chaya Kundra, William Prescott and Joe Spires
Section Program: Joint: Employment Taxes and Closely Held Businesses	Litigating Worker Classification Issues	A Spotlight on Employment Taxes From a Controversy Perspective, Including Select International Issues	outline and panel materials by Lynne Camillo, Chaya Kundra, William Prescott and Joe Spires
Section Program: Real Estate	Income Tax Aspects of Debt Workouts	Income Tax Aspects of Debt Workouts	slides by David L. Friedline and Julie C. Sassenrath
Standards of Tax Practice	Ethical Issues Arising When an Error in a Closed Year is Identified - Can You and Should You Correct it?	Ethical Issues Arising When an Error in a Closed Year is Found: Can You and Should You Correct It?	slides by Jennifer Breen, Kathleen Agbayani, Matthew Cooper and Richard Sapinski
Standards of Tax Practice	Losing the Forest Through the Trees: Has Routine “Legending” of E-mails and Other Communications Caused Practitioners to Lose Sight of the Underlying Ethical Rules?	Losing the Forest Through the Trees: Has Routine “Legending” of E-Mails and Other Communications Caused Practitioners to Lose Sight of the Underlying Practice Rules?	slides by Thomas J. Kane, Kip Dellinger, Michael J. Desmond and Fred F. Murray
State & Local Taxes	State Taxation of Foreign Income	Multistate Tax Commission Proposed Model Statute For Combined Reporting: Tax Haven Provision and Water's Edge Definition	paper by Shirley K. Sicilian
State & Local Taxes	State Taxation of Foreign Income	State Taxation of Foreign Income - Outline	paper by Fred M. Ackerson
State & Local Taxes	Taxation of Nonprofit Healthcare Organizations – State and Federal Perspectives	Taxation of Healthcare Institutions	slides by Christopher J. Swift
State & Local Taxes	Taxation of Nonprofit Healthcare Organizations – State and Federal Perspectives	Taxation of Healthcare Institutions	paper by Christopher J. Swift
State & Local Taxes	The Evolving Marketing Concepts For Selling Goods and Services and Their Treatment For Sales Tax Purposes	The Evolving Marketing Concepts For Selling Goods and Services - Sales Tax Treatment	slides by Robert W. Nuzum, Arthur R. Rosen and Matthew Hedstrom
State & Local Taxes	Transparency Obligations of State and Local Government	Transparency Obligations of State and Local Government	paper by David Brunori, James W. Dawson, Jr. and Jaye A. Calhoun
Tax Accounting	Current Developments	Current Developments	paper by James Liechty, Natalie Tucker, Tracy Watkins and Sam Weiler
Tax Accounting	Review of the Treatment of Rotable Spare Parts	Treatment of Rotable and Temporary Spare Parts	outline by by Jody Brewster, Bob Carney, Les Schneider, Scott Dinwiddie and Merrill Feldstein
Tax Accounting	Review of the Treatment of Rotable Spare Parts	Treatment of Rotable and Temporary Spare Parts	slides by Jody Brewster, Bob Carney, Les Schneider, Scott Dinwiddie and Merrill Feldstein
Tax Accounting	Significant Issues Arising with the Application of Section 199	Significant Issues Arising with the Application of Section 199	paper submitted by Beth Benko, George Manousos, Todd Reinstein and Connie Cheng
Tax Accounting	Tangible Property Regulations: Accounting Method Change Guidance	Tangible property regulations: Accounting method change guidance disposition examples	slides submitted by Colleen O’Connor
Tax Accounting	Tangible Property Regulations: Accounting Method Change Guidance	Tangible Property Regulations: Accounting Method Change Guidance - Summary of Key Provisions of Rev. Proc. 2012-19 and Rev. Proc. 2012-20	supplemental panel materials
Tax Bridge to Practice	GENERAL SESSIONS: Corporate Tax: Know Your Spin-offs, Split-offs and Split-ups; A Tax Free Trifecta to Separate a Company’s Business	Know Your Spin-offs, Split-offs and Split-ups; A Tax Free Trifecta to Separate a Company’s Business	slides by Joshua T. Brady, Kevin M. Jacobs and Ross E. Poulsen
Tax Bridge to Practice	TRACK 2: Nuts & Bolts of Deficiency Cases: From Examination to the Tax Court	Nuts & Bolts of Deficiency Cases: From Examination to the Tax Court	paper submitted by Zhanna A. Ziering
Tax Exempt Financing	Ethical Issues For Tax Attorneys Whose Practice Is In The Area Of Tax Exempt And Other State And Local Government Finance	Ethical Issues for 103 Lawyers	slides submitted by John Swendseid
Tax Policy and Simplification	Perspectives on Tax Reform: Restoring the Middle Class	Restoring the Middle Class	slides by Roberta Mann
Tax Practice Management	Avoiding Malpractice	Avoiding Tax Malpractice	paper by Michael B. Lang, Megan Brackney, Diana L. Wollman and Larry S. Dushkes
Transfer Pricing	How to Speed Up the APA Process	An APMA Update: Improving the APA Process	slides by Mark Bronson and Craig Sharon
US Activities of Foreigners and Tax Treaties	Proposed Section 892 Regulations Facilitate Access to US Sovereign Exemption	Proposed Section 892 Regulations Facilitate Access to US Sovereign Exemption	slides by Len Schneidman, Peter Connors, Michael J. Miller, Steven Musher and Jesse Eggert
US Activities of Foreigners and Tax Treaties	US International Tax Planning in the Cloud	US International Tax Planning in the Cloud	slides submitted by Summer A. LePree, Jeffrey L. Rubinger, John P. Barrie, Danielle E. Rolfes and Anne P. Shelburne
Young Lawyers Forum	IRS Guidance and the Section 1411 Tax on Net Investment Income	IRS Guidance and the Section 1411 Tax on Net Investment Income (“NII”)	slides by Jeanne Sullivan, Kevin M. Jacobs and Matthew A. Stevens

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