2012 Midyear 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.

 

2012 Midyear Meeting - San Diego, CA
Committee NamePanel TitleMaterial TitleNotes
Administrative PracticeImportant DevelopmentsSelected Recent Developments in Administrative Practicepaper by Bryon Christensen
Administrative PracticeMoney Ball:  Inside the IRS' Global High Wealth Industry Group. Form 13744 – Examiner's Risk Analysis Worksheetsupplemental panel materials
Administrative PracticeMoney Ball:  Inside the IRS' Global High Wealth Industry Group. Form 4564 – Information Document Request (IDR) – Attachment Mandatory Tax Shelter IDRsupplemental panel materials
Administrative PracticeMoney Ball:  Inside the IRS' Global High Wealth Industry Group. Form 4764 – LB&I Examination Plansupplemental panel materials
Administrative PracticeMoney Ball:  Inside the IRS' Global High Wealth Industry Group. Supplemental panel slidessupplemental panel materials
Administrative PracticeMoney Ball:  Inside the IRS' Global High Wealth Industry Group. MONEYBALL: Inside IRS’s GHW Groupslides submitted by Phil Pillar
Administrative PracticeThe Adminstraive Procedure Act and Tax Administration: How Does it Apply? What is the Debate? What do Tax Professionals Need to Know? Tax and the Administrative Procedure Act,
5 U.S.C. §§ 551-559, 701-706
slides by Kevin R. Stults, Judge James Halpern, Kristin E. Hickman, Gilbert S. Rothenberg and Patrick J. Smith
Administrative PracticeThe Techncial (or “Terrible?”) Advice Process: Using "TAM" as an Effective Issue Resolution ToolExcerpts from Revenue Procedure 2012-1supplemental panel materials
Administrative PracticeThe Techncial (or “Terrible?”) Advice Process: Using "TAM" as an Effective Issue Resolution ToolThe Terrible Exam Advice Process: Using the "TAM" as an Effective Issue Resolution Toolslides by Daniel J. Wiles, Sara Coe, Gerald Kafka, Laurel Robinson, Beth Williams and Curt Wilson
Affiliated and Related CorporationsApplication of Section 382 to Consolidated GroupsApplication of Section 382 to Consolidated Groupsslides by Theresa Abell, Bryan P. Collins, Marc Countryman and Jeffrey Vogel
Banking & Savings Institutions Distressed Debt Tax Issues from the Perspective of BanksDistressed Debt Issues Affecting Banksslides by David Garlock, Fran Mordi and Mark Price
Banking & Savings Institutions Foreign Tax Credit Generators, Economic Substance and the FutureForeign Tax Credit Generators, Economic Substance and the Futureslides submitted by Stow Lovejoy
Banking & Savings Institutions Hot Topics in Taxation of Banking…Hot Topics in Banking Taxationslides by Clay Littlefield, Francisca N. Mordi, Louis J. Garday and Scott Brown
Bankruptcy and Workouts Acquisition of Troubled CorporationsAcquisition of Troubled Corporationsslides by Dana Lasley, Suresh Advani and Don Leatherman
Bankruptcy and Workouts New Developments 2011Bankruptcy and Workoutspaper by Kenneth C. Weil
Bankruptcy and Workouts New Developments 2011Business Bankruptcy & Workouts – Annual Updateslides by Lee Zimet
Bankruptcy and Workouts New Developments 2011Bankruptcy and Workouts Developments Report 2011slides by Kenneth C. Weil
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit D - DOJ Tax Division Settlement Reference Manualsupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit E - Rules 330 – 334supplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit F - Complaint to Determine Dischargeabilitysupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit G - 11 U.S.C. § 505(a)supplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit I - Petition for Lien Actionsupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit K - CDP – Decisions – Frances D. Sheehysupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Survey of 2011 CDP Casespaper by Frances D. Sheehy
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.A Panel Discussion: Bankruptcy Courts – Tax Litigation, A Comparison – Tax Court Litigationslides by Wm. Robert Pope, Jr.
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit J - Motion to Dismiss 11 U.S.C. § 523 Action for Lack of Jurisdictionsupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit B - K. Weil, Tax Liabilities and Bankruptcysupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit H - Complaint to Determine Liabilitysupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit A-The IRS Collection Process And The Bankruptcy Alternativesupplemental presentation materials
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Survey of Dischargeability - Recent Cases - 2011paper by Frances D. Sheehy
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Survey of Dischargeability - Recent Cases - 2010paper by Frances D. Sheehy
Bankruptcy and Workouts Tax Court or Bankruptcy Court - What, Where, How and Why.Exhibit C - Automatic Staysupplemental presentation materials
Capital Recovery & Leasing Current DevelopmentsCurrent Developmentspaper by Jane Rohrs, Colleen O’Connor and Sam Weiler
Capital Recovery & Leasing Current Issues and Topics in Depreciation Methods and ClassificationsCurrent Issues and Topics in Depreciation Methods and Classificationspaper by Thomas C. Yeates III, Kathleen Reed, Scott Dinwiddie, Susan Grais and Alison Jones
Capital Recovery & Leasing Deduction for Qualified Film and Television Production ExpendituresDeduction for Qualified Film and Television Production Expenditures: Final and Temporary Regulations under Section 181paper by Christopher J. Ohmes and Katharine Abdoo
Civil and Criminal Tax Penalties Integrity of Domestic and Offshore Accounts:  The United States PerspectiveIntegrity of Domestic and Offshore Accounts:
The United States Perspective
slides by Ian M. Comisky, Rebecca A. Sparkman, Robert S. Fink, Miriam L. Fisher and Steven R. Toscher
Civil and Criminal Tax Penalties Reports of Subcommittees on Important DevelopmentsImportant Developments— Criminalpaper by Michel Stein, Cory Stigile and Lacey Strachan
Civil and Criminal Tax Penalties Reports of Subcommittees on Important DevelopmentsRenewed Pursuit of Tax Avoidance and Evasionslides prepared by Alan Granwell and Bruce Zagaris
Civil and Criminal Tax Penalties Reports of Subcommittees on Important DevelopmentsSubcommittee Report: Legislative & Administrative Developmentspaper by John Colvin
Civil and Criminal Tax Penalties Reports of Subcommittees on Important DevelopmentsImportant Developments on Civil Penalties: October, 2011 through January, 2012paper by Shane A. Lord
Civil and Criminal Tax Penalties Sentencing – How to Make the Best of a Bad SituationSentencing – How to Make the Best of a Bad Situationslides by Herbert J. Hoelter
Civil and Criminal Tax Penalties Should You Blow Your Whistle?  Should You Blow Your Whistle?panel materials by Erika A. Kelton, Steven A. Whitlock and Bryan C. Skarlatos
Closely Held Businesses Estate Planning Gone Awry: What Happens When Things Don't Work Out the Way We Planned?Estate Planning Gone Awry: What Happens When Things Don''t Work Out the Way We Planned?paper by Eric L. Green, Alfred Casella and Shelby Wilson
Closely Held Businesses Impact of New Health Care Law on Closely Held BusinessesImpact of the New Health Care Bills On Closely-Held Businessslides by paper by Thomas J. Nichols
Closely Held Businesses Impact of New Health Care Law on Closely Held BusinessesHealth Reform In A Nutshell: What Employers Need To Knowpaper by Alson R. Martin
Closely Held Businesses Impact of New Health Care Law on Closely Held BusinessesImpact of the New Health Care Bills On Closely-Held Businesspaper by paper by Thomas J. Nichols
Closely Held Businesses Reformation of Estate Documents: Why Your Documents Are Alive Even After You’re DeadReformation of Estate Documents: Why Your Documents Are Alive Even After You’re Deadslides by John J. Pankauski
Closely Held Businesses Reformation of Estate Documents: Why Your Documents Are Alive Even After You’re DeadThey Can Change My Will After I'm Gone? Really?article by John J. Pankauski
Closely Held Businesses Sales of Personal GoodwillCurrent Developments In The Sale Of Personal Goodwillarticle by William P. Prescott and Paul D. Rang
Closely Held Businesses Sales of Personal GoodwillSale Of A Business Or Practice & Sale Of Personal Goodwillpaper by Alson R. Martin
Closely Held Businesses Sales of Personal GoodwillSales of Personal Goodwill: Presentation Handoutby William P. Prescott
Closely Held Businesses Update on Health Care ReformSmall Business Health Care Tax Credit and Reporting of Employer-Sponsored Health Care Coverage on Form W-2slides submitted by Robin M. Tuczak
Corporate Tax North-South Transactions, Section 355 and Other Step Transaction IssuesNorth-South Transactions, Section 355 and Other Step Transaction Issuesslides by Joseph M. Pari, Michael Schler, Mark J. Silverman, Karen Gilbreath Sowell, and Thomas F. Wessel
Court Procedure and PracticeE-Litigation: Leveraging Technology Throughout Your CaseE-Litigation: Leveraging Technology Throughout Your Casepaper by Christopher Egan
Court Procedure and PracticeImportant DevelopmentsImportant Developmentspaper by Rachel L. Partain
Court Procedure and PracticeImportant DevelopmentsTax Section Court Procedure Committee, Office of Chief Counsel Internal Revenue Service FY 2011slides submitted by Deborah Butler
Court Procedure and PracticeLitigating R&D CasesLitigating R&D Cases: Insights, Strategies, and Traps for the Unwaryslides by Alex Sadler, Jeremy Fingeret, Roger Kave, Jeff Moeller and Mary Monahan
Court Procedure and PracticeParallel Civil Tax Litigation and Criminal InvestigationsParallel Civil Tax Litigation and Criminal Investigationsslides submitted by Mark Allison
Court Procedure and Practice Court Procedure Issues In CDP Judicial ReviewThe Tax Court's Review of the IRS's Determinations in CDP Casesslides by Peter J. Panuthos, Susan T. Mosley, Juan F. Vasquez and Zhanna A. Ziering
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting Issues408(b)(2) Final Rule Regarding Service Provider Disclosuressupplemental panel materials
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting IssuesDOL Disclosure and Reporting Update: Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting Issuespaper by Ronald J. Triche
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting IssuesDOL Disclosure and Reporting Update: Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting Issuessupplemental panel materials
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting IssuesDOL Fact Sheet – 408(b)(2) Final Rulesupplemental panel materials
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting IssuesDOL – Changes in Final Rule – 408(b)(2)supplemental panel materials
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting IssuesDOL News Release – 408(b)(2) Final Ruleslides by Ronald J. Triche
Employee Benefits DOL Disclosure and Reporting Update:  Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting IssuesDOL Disclosure and Reporting Update: Participant and Plan-level Fee Disclosures and Presentation: A Discussion of the DOL’s New Fee Disclosure Regulationsarticle by Chad DeGroot
Employee Benefits Hot TopicsIRS Provides Guidance on W-2 Reporting re: Value of Health Care Coveragepaper by Puneet Arora
Employee Benefits Hot TopicsIRS Provides Guidance on Key Dates for Hybrid Plansslides by Henry Talavera
Employee Benefits Plan Drafting and Administrative Issues After AmaraPlan Drafting and Administrative Issues After Amara: Retirement Plan Issuesslides by J. Randal Wexler and Thomas G. Moukawsher
Employee Benefits Plan Drafting and Administrative Issues After AmaraCIGNA v. Amara:
Litigation Perspectives
slides by Mark C. Jones
Employee Benefits Practical Considerations in Providing Benefits and Equity Compensation to a Global WorkforceProviding Equity Compensation to a Global Workforceslides by Todd A. Solomon
Employee Benefits Practical Considerations in Providing Benefits and Equity Compensation to a Global WorkforceKey Learnings from Global Employee Benefits Reviewpaper by Laura G. Thatcher
Employee Benefits Proxy Disclosure 2012: Same as Last Year or New Year, New Challenges?Proxy Disclosure 2012: Same as Last Year or New Year, New Challenges?article
Employee Benefits Proxy Disclosure 2012: Same as Last Year or New Year, New Challenges?ISS Issues 2012 Policy Updatesmemo by Amy Blackman
Employee Benefits Proxy Disclosure 2012: Same as Last Year or New Year, New Challenges?Practical Strategies for Preparing This Year’s CD&A and Compensation Tablesarticle
Employee Benefits Proxy Disclosure 2012: Same as Last Year or New Year, New Challenges?10 Tips for Enhancing Your 2012 Executive Compensation Disclosurepaper submitted by Peter J. Hunt
Employee Benefits Worker Classification Issues Under Renewed FocusControlled Groups and Employee Status Updateslides by Robert Miller, Peter Hunt, Daniel Morgan and Daniel Janich
Employee Benefits Worker Classification Issues Under Renewed FocusWorker Classification Issues Under Renewed Focuspaper by Harold J. Ashner
Employee Benefits Subcommittee on Defined Benefit PlansEmployee Benefits Defined Benefit Plans UpdateRecent PBGC Regulatory Developments: (January 1, 2010, to January 31, 2012)paper by James Eggeman
Employee Benefits Subcommittee on Defined Benefit PlansEmployee Benefits Defined Benefit Plans UpdateA Window into PBGC's Practice: Current Issues and Trendspaper by Puneet Arora
Employee Benefits Subcommittee on DistributionsEmployee Benefits Distributions UpdateSupplemental Panel Materialsarticle by Stuart Sirkin
Employee Benefits Subcommittee on DistributionsEmployee Benefits Distributions UpdatePPA New Benefit Restrictions in Light of Recent Regulationsarticle by By Kathryn J. Kennedy
Employee Benefits Subcommittee on Fiduciary Responsibility/Plan InvestmentsFiduciary Regulation UpdateFiduciary Responsibility Updatepanel materials
Employee Benefits Subcommittee on Foreign and International IssuesEmployee Benefits International Update Clawbacks of Equity Compensation Outside the United Statesslides by David W. Ellis
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateEP Determinations Quality Assurance Bulletinpanel materials submitted by Lisa Tavares
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateAnnouncement 2011-82panel materials submitted by Lisa Tavares
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateAnnouncement 2012-3panel materials submitted by Lisa Tavares
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateSample Plan Amendment for Section 436: Notice 2011-96panel materials submitted by Lisa Tavares
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices Update2011 Cumulative List of Changes in Plan Qualification Requirementspanel materials submitted by Lisa Tavares
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateAdministrative Practices Updatepaper submitted by Lisa Tavares
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative PracticesEmployee Benefits Administrative Practices UpdateQualified Plan Law Changes and Deadlines - Post GUSTsupplemental panel materials
Employee Benefits Subcommittee on Subcommittees on Fiduciary Responsibility/Plan Investments, Litigation, and ESOPsEmployee Benefits Fiduciary and Litigation UpdatePanel Materialspanel materials
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update New Guidance Issued for Reporting the Cost of Health Coverage on Forms W-2paper by Mark L. Stember
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update IRS Updates Its Guidance on Form W-2 Reporting of Employer-Sponsored Health Coveragearticle by Brian C. Gilmore
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update Revisiting the Medical Loss Ratiopaper by Linda R. Mendel
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update Comments RE: Essential Health Benefits Bulletinpanel materials submitted by Mark L. Stember
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update Impact of Federal Health Care Reform on Employers With Contingent Workersarticle by Alden J. Bianchi
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update American Health Insurance Exchanges Under the PPACA - An Overview and Primerarticle by Alden J. Bianchi
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare PlansEmployee Benefits Welfare Benefits Design, Funding and Regulation Update HHS Bulletin Outlining Essential Health Benefis Grants Significant Flexibility to Statesarticle by Alden J. Bianchi and Gary E. Bacher
Employment Taxes California Employment Taxes and the Employment Development DepartmentEmployment Development Department Information Sheetpanel materials
Employment Taxes California Employment Taxes and the Employment Development DepartmentEmployment Development Department Information Sheetpanel materials
Employment Taxes Employment Tax Issues Relating to Health CareAffordable Care Act W-2 Aggregate Cost Reporting Complianceslides by GJ Stillson MacDonnell
Employment Taxes Federal UpdateFederal Update Panel Presentationslides submitted by Megan E. Marlin
Energy and Environmental Taxes Hot Tax Topics for UtilitiesHot Tax Topics for Utilitiesslides by Todd Reinstein, Benjamin Haas and Courtney Sandifer
Energy and Environmental Taxes New Excise Tax on Medical DevicesDear Treasury: Medical Device Industry Submits Comments on New Excise Taxarticle by Taylor Cortright, Deborah Gordon and Ruth Hoffman
Energy and Environmental Taxes New Excise Tax on Medical DevicesNew Excise Tax on Medical Devicesarticle by Deborah Karet and Ruth Hoffman
Energy and Environmental Taxes New Excise Tax on Medical DevicesNew Excise Tax on Medical Devicesslides by Deborah Gordon, Stephanie Bland and Taylor Cortright
Estate & Gift Taxes Current DevelopmentsCurrent Developments in Estate Planningpaper by George D. Karibjanian & Hannah W. Mensch
Estate & Gift Taxes Estate and Income Tax Planning for the Passage of Family HomesEstate and Income Tax Planning for the Passage of Family Homes Using QPRTs, Split Interest Purchases, Family LLCs, Dynasty Trusts, and Other Strategies (Including a Discussion of Non-Tax Considerations)paper by Nancy G. Henderson
Estate & Gift Taxes Mending Wayward Wealth Transfer Strategies (With the Help of a $5,000,000 Exclusion Amount)Mending Wealth Transfer Strategies (With Help from $5,120,000 Exemptions)paper by Benjamin G. Carter
Estate & Gift Taxes Portability - Plethora of Problems, Pitfalls and Planning PossibilitiesPortability - Plethora of Problems, Pitfalls and Planning Possibilitiespaper by Lester B. Law and George D. Karibjanian
Exempt Organizations Another Election Year: Recent Developments in Political AdvocacySelected FEC Regulationspaper by Beth Kingsley and Rosemary Fei
Exempt Organizations Hybrid Entities: Do They Really Have a Place in the Charitable Investment World?Hybrid Entities: Do They Really Have a Place in the Charitable Investment World?paper by Will Fitzpatrick, Celia Roady and Robert A. Wexler
Exempt Organizations Practical Problems and Practical Solutions for Donor Advised FundsPractical Problems and Practical Solutions for Donor Advised Fundspaper by Edward Chaney, Jennifer Franklin, Kelly Shipp Simone and Emily Lam
Exempt Organizations The Future of the Charitable DeductionComing Limitations on the Charitable Deductionslides by Reynolds Cafferata
Exempt Organizations The Future of the Charitable DeductionFuture of the Charitable Deduction: How. Not if. It will be Limitedpaper by Reynolds Cafferata
Exempt Organizations VAT and the Tax-Exempt Sector: Unique U.S. Tax IssuesVAT Exemptions: Principles and Practicearticle by By Walter Hellerstein and Harley Duncan
Exempt Organizations VAT and the Tax-Exempt Sector: Unique U.S. Tax IssuesVAT and the Tax-Exempt Sector: What are the Issues?slides submitted by Harley Duncan
Exempt Organizations VAT and the Tax-Exempt Sector: Unique U.S. Tax IssuesVAT and the Tax-Exempt Sector: Unique U.S. Issuesarticle by By Harley Duncan and Walter Hellerstein
Fiduciary Income Tax Anatomy of a Form 1041, Fiduciary Income Tax ReturnAnatomy of a Form 1041, Fiduciary Income Tax Returnpaper by W. Aaron Hawthorne and Joshua Husbands
Fiduciary Income Tax Ethical Issues for Trust and Estate PractitionersFinal Circular 230 Regulations Create Registered Tax Return Preparer Categorysupplemental panel materials
Fiduciary Income Tax Ethical Issues for Trust and Estate PractitionersNotice 2011-6supplemental panel materials
Fiduciary Income Tax Ethical Issues for Trust and Estate PractitionersTreasury Department Circular No. 230supplemental panel materials
Fiduciary Income Tax Ethical Issues for Trust and Estate PractitionersEthical Issues for Trust and Estate Practitioners: An Overview of Circular 230 with Recent Updatespaper by Louis A. Mezzullo and David A. Berek
Fiduciary Income Tax Making Retirement Benefits Payable to TrustsThe IRA Beneficiary Designation Form: How to complete it properlypaper By Salvatore J. LaMendola
Fiduciary Income Tax Making Retirement Benefits Payable to TrustsChecklist of Issues to Consider when a Trust is Beneficiary of Qualified Retirement Benefits, including SEP/SIMPLE IRAs, traditional IRAs, 401(k)s, 403(b)s, 457 or other defined benefit/contribution plans including Roth variantspaper by Edwin P. Morrow III
Fiduciary Income Tax Recent DevelopmentsRecent Developments in Fiduciary Income Taxpaper by Rachel D. Burke
Financial Transactions Contingent Swaps and the New RegimeContingent Swaps and the New Regimeslides by David C. Garlock and Rebecca E. Lee
Financial Transactions Section 871(m): New Guidance on Cross-Border Equity SwapsSection 871(m): New Guidance on Cross-Border Equity Swapsslides by Rachel Kleinberg, Rebecca Lee, D. Peter Merkel and Karl Walli
Financial Transactions Short Derivatives: Getting Topsy TurvyShort Derivatives: Selected Issuesslides by Eileen Marshall, Michael Novey and Robert Scarborough
Foreign Activities of US Taxpayers Foreign Tax CreditsForeign Activities of US Taxpayers: Foreign Tax Creditsslides by Ginny Chung, Anne Devereaux, Mark Hoose, Natan Leyva and Martin Collins
Foreign Lawyers Forum Renewed Pursuit of Tax Avoidance and EvasionRenewed Pursuit of Tax Avoidance and Evasionslides prepared by Alan Granwell and Bruce Zagaris
Foreign Lawyers Forum Special Taxes on Financial Institutions and TransactionsSpecial Taxes on Financial Institutions and Transactions The Netherlandsslides by Lodewijk Berger
Foreign Lawyers Forum Special Taxes on Financial Institutions and TransactionsSpecial Taxes on Financial Institutions and Transactionsslides by Steve Rosenthal
Foreign Lawyers Forum Special Taxes on Financial Institutions and TransactionsBank Levies in the UK, France and Germany: A Comparison of the New Levies on Bankspanel presentation
Foreign Lawyers Forum Special Taxes on Financial Institutions and TransactionsSpecial Taxes on Financial Institutions and Transactionsslides by Michel Collet
Indian Tribal Tax Committee Federal Taxation of Tribes and Their Members – Fundamental Issues and Hot TopicsThe General Welfare Doctrine: Emerging Issues for Tribal Governments and Tribal Memberspaper by Wendy S. Pearson
Indian Tribal Tax Committee Federal Taxation of Tribes and Their Members – Fundamental Issues and Hot TopicsFederal Taxation of Tribes and their Members: Fundamental Issues and Hot Topicspaper by Kathleen M. Nilles
Indian Tribal Tax Committee What Tax Lawyers Need to Know About Federal Indian LawIntroduction To Federal Indian Lawpaper prepared by C. Joseph Lennihan
Individual and Family Taxation Am I Really An Independent Contractor?Present Law and Background Relating to Worker Classification For Federal Tax Purposesprepared by the Staff of the Joint Committee on Taxation
Individual and Family Taxation Am I Really An Independent Contractor?Form 8952, Instructions and FAQs on Voluntary Compliance Settlement Programsupplemental panel materials
Individual and Family Taxation Am I Really An Independent Contractor?Incorporating Independent Contractors is no Panacea for Misclassificationby William Hays Weissman
Individual and Family Taxation Am I Really An Independent Contractor?Section 530: Its History And Application In Light of the Federal Definition of the Employer-Employee Relationship For Federal Tax Purposes, NATRPMby William Hays Weissman
Individual and Family Taxation Highlights from the National Taxpayer Advocate 2011 Annual Report to CongressNational Taxpayer Advocate 2011 Annual Report to Congresspaper by Nina Olson
Insurance Companies DOMA vs. the States, with Tax Rules in the MiddleDOMA vs. the States: With Tax Rules in the Middleslides by Alison R. Peak and Patricia A. Cain
Insurance Companies DOMA vs. the States, with Tax Rules in the MiddlePanel Materials: IRS Lettersupplemental panel materials
Insurance Companies DOMA vs. the States, with Tax Rules in the MiddleStatus Recognition Chart for Same Sex Couplessupplemental panel materials prepared by Patricia A. Cain
Insurance Companies Health Care Reform – Tax and Fee Implementation Issues Affecting the Insurance Industry and the Scope of “Health Insurance.”   Health Care Reform – Tax and Fee Implementation Issues Affecting the Insurance Industry and the Scope of “Health Insurance.”slides by Craig Springfield and Allison Ullman
Insurance Companies Transfer Pricing and InsuranceTransfer Pricing in the Insurance Industryslides by Frank Douglass, Julia Sceats and Mark S. Smith
Insurance Companies Update on Recent Tax Developments and Projects on the IRS Priority Guidance PlanSupplemental Panel Materialssubmitted by Jean Baxley
Insurance Companies Update on Recent Tax Developments and Projects on the IRS Priority Guidance PlanUpdate on Recent Insurance Tax Developmentsslides by Jean Baxley and Lori Robbins
Investment ManagementRICs and PFICs – A Couple That Still Can’t Get AlongPFICs, RICs and 1296slides by Paul Murphy
Investment ManagementRICs and PFICs – A Couple That Still Can’t Get AlongPassive Foreign Investment Companies--still a challenge after all these yearsslides by Deanna Flores
Joint: Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities Law and the Subcommittee on Mergers & Acquisitions Employee Benefits Executive Compensation, Fringe Benefits and Securities Law UpdateSection 409A Issues in Mergers and Acquisitionsslides by Jeremy L. Goldstein
Joint: FAUST, FLF, Transfer Pricing & USAFTTJoint International Developments PanelJoint Current International Developments Panel
FAUST, USAFFT, FLF, and Transfer Pricing
slides by John Merrick, Mark Plowgian, Janine Burman, Len Schneidman, Lewis Greenwald, Michal McGowan and John Woodruff
Low Income Taxpayers Dealing with Tax Issues Following a DisasterFEMA Debt Collectionpaper by Mark Moreau
Low Income Taxpayers Innocent Spouse  - We Won But Where Are We Now?Innocent Spouse - We Won But Where Are We Now?paper by Prof. Carlton M. Smith
Low Income Taxpayers Introductory remarks and administrative issuesDealing with Tax Issues Following a Disasterpaper submitted by Keith Fogg
Low Income Taxpayers National Taxpayer Advocate’s Annual Report to CongressReport from the National Taxpayer Advocate on her 2011 Annual Report to Congresspaper by Nina Olson
Partnerships and LLCs Applying Section 118 to Partnerships—Isn't It About Time?   Applying Section 118 to Partnerships—Isn't It About Time?slides by Todd D. Golub,Patricia Ann Metzer and Eliot L. Kaplan
Partnerships and LLCs Applying Section 118 to Partnerships—Isn't It About Time?   Applying Section 118 to Partnerships—Isn't It About Time?paper by Eliot L. Kaplan
Partnerships and LLCs Applying Section 118 to Partnerships—Isn't It About Time?   Contributions to Capitalslides by Patricia Ann Metzer
Partnerships and LLCs Hola, Ni Hao, Shalom—Say Hello To Your Foreign PartnerHola, Ni Hao, Shalom—Say Hello To Your Foreign Partnerslides by Alan I. Appel, Joseph M. Calianno, Noel P. Brock and Julie M. Marion
Partnerships and LLCs Hot TopicsPartnership Hot Topicsslides by Jeanne Sullivan
Partnerships and LLCs The Do's and Don’t's of Structuring Leveraged PartnershipsPartnership Disguised Sales of Property: G-I Holdings Misses the Markpaper by Blake D. Rubin, Andrea MacintoshWhiteway and Jon G. Finkelstein
Partnerships and LLCs The Do's and Don’t's of Structuring Leveraged PartnershipsThe Do's and Don’t's of Structuring Leveraged Partnershipsslides by Andrea MacintoshWhiteway, Patricia W. McDonald and Dawn M. Duncan
Partnerships and LLCs The Do's and Don’t's of Structuring Leveraged PartnershipsTax Court Goes Overboard in Canalpaper by Blake D. Rubin, Andrea MacintoshWhiteway and Jon G. Finkelstein
Pro Bono  Pro Bono Matters: WHY? Ethical and Economic Reflections on ABA Model Rule 6.1 “Voluntary Pro Bono Publico Service.” Pro Bono Matters (Not a Contradiction In Terms): A Primerarticle by Bruce Kayle
Pro Bono  Pro Bono Matters: WHY? Ethical and Economic Reflections on ABA Model Rule 6.1 “Voluntary Pro Bono Publico Service.” Pro Bono Is Every Lawyer’s Professional Responsibilitypaper submitted by Francine J. Lipman
Real Estate Installment Sales: Interesting and Unresolved Issues.  Installment Sales: Interesting and Unresolved Issuesslides by Jill E. Darrow and Adam Handle
Real Estate Minimizing Gain/Maximizing Loss: May I Cherry Pick Property?  Bifurcating or Fragmenting a Sale or Exchange – The Art of Cherry Pickingslides submitted by Mike Frankel, Terry Cuff and Lou Weller
Real Estate Real Estate Funds: A Potpourri of Issues that Vex the Practical PractitionerReal Estate Funds: A Potpourri of Issues that Vex the Practical Practitionerpaper by Darryl Steinhause, Thomas S. Wisialowskiand Pardis Zomorodi
Real Estate What is Real Property and Why Do I Care?  Real Property – Why do we care and what does it mean?slides by David Miller, Gino Bianchini and Jim Lokey
S Corporations Current DevelopmentsImportant Developments in the Federal Income Taxation of S Corporationspaper by Dana Lasley and William Klein
S Corporations Medicare Taxes and S CorporationsMedicare Taxes and S Corporations
(and Other Pass-Through Entities)
slides submitted by C. Wells Hall III
S Corporations Medicare Taxes and S CorporationsMedicare Taxes and S Corporations
(and Other Pass-Through Entities)
paper submitted by C. Wells Hall III
S Corporations Medicare Taxes and S CorporationsImpact of the New Health Care Bills On Closely-Held Businesspaper by paper by Thomas J. Nichols
S Corporations Medicare Taxes and S CorporationsImpact of the New Health Care Bills On Closely-Held Businessslides by paper by Thomas J. Nichols
S Corporations QSubs: The Basics and BeyondQSubs: The Basics and Beyondpaper by John B. Truskowski, Don S. Kovacic and Tim Glasgow
S Corporations QSubs: The Basics and BeyondQSub and Disregarded Entity Taxation - Multistate and Californiapaper by Don S. Kovacic
Sales, Exchanges and Basis Build-to-Suit or Full-of-Boot: Analyzing Exchanges Involving Leasehold Improvements Constructed by a QI or EATBuild-to-Suit or Full-of-Boot: Analyzing Exchanges Involving Leasehold Improvements Constructed by a QI, EAT or Other Accommodatorpaper by David Shechtman and Bradley T. Borden
Sales, Exchanges and Basis Current Developments in Sales, Exchanges and Basis Other Than Sections 1031 & 1033Current Developments in Sales, Exchanges and Basis Other Than Sections 1031 & 1033paper by Erik M. Jensen
Sales, Exchanges and Basis Current Developments in Section 1031 and Section 1033 TransactionsSimultaneous U.S. and Canadian
Non-recognition Rollovers
slides by Alan S. Lederman, Kelly E. Alton and James A. Hutchinson
Sales, Exchanges and Basis Involuntary Conversions and Qualification of Replacement PropertyRethinking Section 1033: A “Continuity of Investment” Approachslides by Mark E. Wilensky & Kelly E. Alton
Sales, Exchanges and Basis Involuntary Conversions and Qualification of Replacement PropertyRethinking Section 1033:A "Continuity of Investment" Approach to Replacement Of Involuntarily Converted Trade or Business or Rental Propertypaper by Mark E. Wilensky
Sales, Exchanges and Basis Is It Treated as a Sale? Lease, Financing? Constructive Sale? Option?
Something Else? – Part I
Is It Treated as a Sale? Lease? Financing? Constructive Sale? Option?slides by Mark Leeds
Section Program: Joint: Real Estate and Partnerships and LLCsDrafting Real Estate Partnership and LLC Agreements – Part 2Drafting Real Estate Partnership and LLC Agreements – Part 2panel presentation submitted by Steven R. Schneider
Section Program: Joint: Tax Accounting and Capital Recovery and LeasingRepair Regs Re-Do: Review of the New Guidance Regarding Tangible PropertyRepair Regs Re-Do: Mini Program to Review the New Guidance Regarding Tangible Propertypanel presentation submitted by Ellen McElroy
Section Program: Joint: US Activities of Foreigners and Tax Treaties, Banking and Savings Institutions, and Tax SheltersThe Far-Reaching Impact of FATCA Across Borders and Across IndustriesThe Far-Reaching Impact of FATCA Across Borders and Across Industriesslides by Rochelle L. Hodes, Joan C. Arnold, Susan Seabrook, Danielle Nishida, Rebecca E. Lee, John J. Sweeney and Yoram Keinan
Section Program: Teaching TaxationCurrent Developments in Individual, Corporate, Partnership and Estate & Gift Taxation Recent Developments in Federal Income Taxationpaper by Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
Section Program: Teaching TaxationCurrent Developments in Individual, Corporate, Partnership and Estate & Gift Taxation Federal Estate, Gift and Generation Skipping Tax Updatepaper by Professor Elaine Hightower Gagliardi and Professor James M. Delaney
Standards of Tax Practice Circular 230’s Range of Disciplinary Sanctions: How Bad Can it Get & How is it Determined? Panel Materialshandouts submitted by Jeremiah Coder
Standards of Tax Practice Ethical Issues in Federal Tax Practice - The Government PerspectiveEthical Issues in Federal Tax Practicepaper submitted by Deborah A. Butler
Standards of Tax Practice Pro Bono Representations: Ethical Issues Specific to the Pro Bono ContextStandards of Tax Practice Committee/Pro Bono Committee Presentationpaper by Diane L. Kroupa, Monica E. Koch and Frank Agostino
Standards of Tax Practice Pro Bono Representations: Ethical Issues Specific to the Pro Bono ContextPro Bono Representation: Ethical Issues Specific to the Pro Bono Contextslides by Diane L. Kroupa, Monica E. Koch and Frank Agostino
State & Local Taxes Apportionment: Sales Factors Based on Benefit ReceivedSales Factors Based on the Benefit Receivedslides by Giles Sutton and Robert L. Mahon
State & Local Taxes Apportionment: Sales Factors Based on Benefit ReceivedSales Factors Based on the Benefit Receiveddraft paper by Giles Sutton
State & Local Taxes Current Developments: Series LLCsSurvey of State Departments of Revenue/Finance Regarding Their Intent to Conform with the Classification of Series LLCs as Discussed in Treasury Department/IRS-Proposed Regulationspaper submitted by Bruce P. Ely, James E. Long, Jr. and J. Leigh Griffith
State & Local Taxes Current Developments: Series LLCsCurrent Developments: Series LLCsslides by Leigh Griffith, Bruce Ely & Jimmy Long
State & Local Taxes Digital Downloads and On-Line Services - Taxing Issues in the Virtual RealmDigital Downloads and On-Line Services - Taxing Issues in the Virtual Realmslides by Arthur R. Rosen
State & Local Taxes Remote Sales & Nexus IssuesPanel Slidesslides by Edward J. Bernert, George Isaacson, Bruce Johnson and Kurt A. Lamp
Tax Accounting Considering the Proper Tax Accounting Treatment of Advance Payments in a Corporate TransactionThe Tax Accounting Treatment of Advance Payments/Deferred Revenue in Taxable Asset Acquisitionspaper by Carol Conjura, John Moriarty, Barbara Young, Alexa Claybon and Annette Ahlers
Tax Accounting Considering the Proper Tax Accounting Treatment of Advance Payments in a Corporate TransactionTaxable Asset Acquisitions and the Treatment of Advance Payments: Issues and Answersslides by Carol Conjura, John Moriarty, Barbara Young, Alexa Claybon and Annette Ahlers
Tax Accounting Inventory: Recent Guidance, Anticipated GuidancePanel Materialssupplemental material submitted by Scott Vance
Tax Accounting Inventory: Recent Guidance, Anticipated GuidanceInventory: Recent Guidance, Anticipated Guidancepaper submitted by Scott Vance
Tax Accounting Issues Arising in Tax Controversies Involving Tax Accounting IssuesIssues Arising in Tax Controversies Involving Tax Accounting Issuesslides by Rita Cavanagh, Mark Mesler and Stephen F. Gertzman
Tax Accounting Recent Developments in Tax AccountingTax Accounting Current Developments February 2012Submitted by James Liechty, Scott MacKay, Natalie Tucker, Tracy Watkins and Sam Weiler
Tax Exempt Financing Legislative, Department of Treasury and IRS UpdateLegislative, Treasury and Internal Revenue Service Updatespaper by John Swendseid, James Polfer, Perry Israel and Stefano Taverna
Tax Exempt Financing Tax Implications of On-Behalf-Of FinancingsTax Implications of On-Behalf-Of Financingspaper submitted by Nancy M. Lashnits
Tax Exempt Financing VCAP and Other Compliance and Program Management InitiativesIRM 4.81.6supplemental panel materials
Tax Exempt Financing VCAP and Other Compliance and Program Management InitiativesCPM Update – 2011 Highlightspaper by Todd Mitchell
Tax Exempt Financing VCAP and Other Compliance and Program Management InitiativesIRM 7.2.3supplemental panel materials
Tax Policy and Simplification Perspectives on Tax Reform: Charitable Contributions and the Nonprofit SectorPerspectives on Tax Reform: Charitable Contributions and the Nonprofit Sectorslides by Professor Jon Forman
Tax Policy and Simplification Perspectives on Tax Reform: Charitable Contributions and the Nonprofit SectorPrinciples and Rationales Behind the Charitable Deduction & Alternativesslides by Roger Colinvaux, Brian Galle and Eugene Steuerle
Tax Policy and Simplification Perspectives on Tax Reform: Taxation of Capital Gains and Dividend IncomeMitt Romney's Teachable Moment on Capital Gainsarticle by Len Burman
Tax Policy and Simplification Perspectives on Tax Reform: Taxation of Capital Gains and Dividend IncomeTax Reform and the Taxation of Capital Gains and Dividends, Excerpted from “Tax Reform Options: Marginal Rates on High-Income Taxpayers, Capital Gains, and Dividends,”Testimony before the Senate Committee on Finance, September 14, 2011, submitted by Len Burman
Tax Policy and Simplification Perspectives on Tax Reform: Taxation of Capital Gains and Dividend IncomeBeyond the ‘Buffett Rule’: Making The Income Tax More Progressivearticle by Samuel C. Thompson Jr.
Teaching Taxation Tax and the First AmendmentCampaign Disclosure and Tax-Exempt Entities: A Quick Repair to the Regulatory Plumbingpaper by Donald B. Tobin
Teaching Taxation Tax and the First AmendmentCampaign Disclosure and Tax-Exempt Entities: A Quick Repair to the Regulatory Plumbingpaper by Donald B. Tobin
Teaching Taxation Tax and the First AmendmentOnce and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerationspaper by Ellen P. Aprill
Teaching Taxation Tax and the First AmendmentThe Parsonage Exemption Violates the Establishment Clause and Should Be Declared Unconstitutionalpaper by Erwin Chemerinsky
Transfer Pricing Comparability and Economic AdjustmentsComparability and Economic Adjustmentsslides by E. Miller Williams, Michael Aarstol, John Wills and Jeffrey Bethard
Transfer Pricing Comparability and Economic AdjustmentsAPA Training Adjusting Comparables’ Results (Including Asset Intensity Adjustments)panel materials by Russell Kwiat and RobertWeissler
Transfer Pricing Transfer Pricing for Financial Institutions and ProductsFinancial Services Transfer Pricing Panel Presentationslides submitted by Lucia Fedina
US Activities of Foreigners and Tax TreatiesThe Corporate Mixed MarriageThe Corporate Mixed Marriagelides by David Shapiro, Stuart Chessman, Friedhelm Jacob and Diana Wollman
US Activities of Foreigners and Tax TreatiesThe New Proposed Foreign Account Tax Compliance Act (“FATCA”) RegulationsNew Proposed FATCA Regulationsslides by Michael Hirschfeld and Fred Murray
Young Lawyers Forum Making a Difference as a Tax LawyerClient Contract Letter - 3supplemental panel materials submitted by Catherine Engell
Young Lawyers Forum Making a Difference as a Tax LawyerMaking a Difference as a Tax Lawyerslides prepared by Rachel Ney
Young Lawyers Forum Making a Difference as a Tax LawyerEngagement Lettersupplemental panel materials submitted by Catherine Engell
Young Lawyers Forum Making a Difference as a Tax LawyerClient Contract Letter - 1supplemental panel materials submitted by Catherine Engell
Young Lawyers Forum Making a Difference as a Tax LawyerClient Contract Letter - 4supplemental panel materials submitted by Catherine Engell
Corporate Tax Tax Opinions: What Does It Cost You and What Is It Worth to Your Client?Tax Opinions: What Does It Cost You and What Is It Worth to Your Client?slides by Jack Cummings, Julie Divola and Daniel White

Advertisement