2000 Midyear Meeting

TaxIQ

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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. In addition, Tax Section books and government submissions can be viewed in the TaxIQ searchable database.


2000 Midyear Meeting, San Diego, CA

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Committee Name

Program Material Title

Speaker/Author Names

Document ID Number

Agriculture

Determining a Plant's Preproductive Period After TAM 199929001 and TAM 199946003: New Issues and Practical Problems

Craig A. Houghton

547200001048

Agriculture

Important Developments (July 1–December 31, 1999)

James A. Nepple

547200001055

Agriculture

Valuation of Undivided or Partial, or Fractional, Interests in Agricultural Real Property

Tony Correia

547200001049

Administrative Practice

Comparison: Recommendations of Joint Committee Staff, Treasury, Doggett Bill, and ABA Regarding Penalties (Including Corporate Tax Shelters) and Interest

Richard C. Stark

547200001058

Banking & Savings Institutions

Current Developments in Financial Services: The Gramm-Leach-Bliley Act and Bank Combinations

Jasper L. Cummings

547200001056

Civil & Criminal Tax Penalties

Attorney-Client and Constitutional Privileges

Bradley L. Williams

547200001057

Civil & Criminal Tax Penalties

Civil Developments Relating to Innocent Spouse Relief, Preparer Liability, and the Trust Fund Recovery Penalty

Lillian E. Brown

547200001042

Civil & Criminal Tax Penalties

Important Criminal Tax Developments

Josh O. Ungerman

547200001043

Closely Held Business

Installment Sales to Grantor Trusts

Louis A. Mezzullo

547200001034

Closely Held Business

Installment Sales to Grantor Trusts and Other Succession Planning Ideas

Paul L. Basile, Jr. 

547200001062

Corporate Tax

Current Developments

Reginald J. Clark

547200001061

Court Procedure & Practice

Summary of Current Developments

Jonathan Z. Ackerman

547200001039

Court Procedure & Practice

Which Cases Go to Trial

Charles J. Lavelle

547200001028

Domestic Relations

The Hunt for Assets Abroad

Robert S. Fink

547200001030

Domestic Relations

Perspectives on Tax Issues in Domestic Relations

Hon. David Laro

547200001046

Domestic Relations

Regulation Project for Section 152(e) Re: Dependency Exemption for Children of Divorced or Separated Parents

Cynthia Lepow

547200001032

Employee Benefits

Age Discrimination Issues in Cash Balance Plans

D. Ward Kallstrom

547200001019

Employee Benefits

Coming Down Where You Ought to Be: The Appropriate Income Taxation of Equity Split-Dollar Life Insurance After TAM 9604001

Stuart M. Lewis

547200001033

Employee Benefits

The ERISA Fiduciary Exception to the Attorney-Client Privilege

Robert F. Pizzo

547200001035

Employee Benefits

Intermediate Sanctions: Advanced Planning Issues

Celia Roady

547200001066

Employee Benefits

Insurance as a Compensation Tool: Update on COLI, Split Dollar, and Insurance to Fund SERPs

Charles C. Morgan

547200001025

Employee Benefits

The New Federal Medical Records Privacy Regulations

Phyllis C. Borzi

547200001024

Employee Benefits

Panel Presentation: Legislative Developments: Cash Balance Disclosure, Y2K Problems, and Pending Pension/Profit-Sharing and Health Benefits Changes

Phyllis C. Borzi
James T. Brickman
Althea Day

547200001067

Employee Benefits

Required Disclosures:
ERISA Sections 104(b)(4) and 404

James R. Raborn

547200001017

Employee Benefits

Topic I: Swapping Compensation for Stock Options (in Taxable Entities for Tax-Exempts)

Anne E. Moran

547200001006

Employee Benefits

Topic II: Employee Stock Purchase Plans (Section 423) and Non-Qualified Stock Purchase Plans

Wayne R. Luepker

547200001005

Employee Benefits

Topic III: Options and A-Typical Entities: LLCs, LPs, JVs, Service Organizations, Independent Contractors (Including Deputized Directors), Subsidiary Options, Options in Spin-Offs, Options in Tracking Stock

Max J. Schwartz

547200001004

Employee Benefits

Topic IV: Evolving Accounting Rules: Current Developments in Withholding, Director Options, Repricing, and Other Matters

Alan A. Nadel

547200001003

Employee Benefits

Topic V: Shareholder Approval Issues: Addressing Shareholder Concerns, NYSE Rules, Selected Issues in Litigation

Scott P. Spector

547200001001

Employee Benefits

Topic VI: Tax and Accounting Issues for Options to Subsidiary Employees (Zero Basis and Section 1032)

Anne E. Moran

547200001002

Employee Benefits

Topic VII: International Perspective: Granting Options in the International Context—Planning and Pitfalls

James P. Klein

547200001069

Employee Benefits

Traditional Defined Benefit to Cash Balance Conversion Techniques

Bruce D. Pingree
Jay J. Reddien

547200001016

Employee Benefits

Update on Corporate Owned Life Insurance

W. Mark Smith

547200001013

Employee Benefits

The Use of Insurance to Fund Nonqualified Deferred Compensation Plans and Supplemental Executive Retirement Plans

Charles C. Morgan

547200001063

Employment Taxes

Important Developments for the Period July 1, 1999 to January 10, 2000

Lillian Brown
G.J. Stillson MacDonnell

547200001044

Estate & Gift Taxes

Qualified State Tuition Programs: Are They a Good Idea for Your Clients

Beverly R. Budin
David Weinreb

547200001020

Estate & Gift Taxes

Selected Developments in Income, Estate, Gift, & Generation-Skipping Transfer Tax from July 1, 1999 through December 31, 1999

Jordan L. Klingsberg
A. Christopher Sega

547200001022

Estate & Gift Taxes

Split Dollar: Millennium Update

J. Alan Jensen

547200001040

Estate & Gift Taxes

Valuation Issues: Recent Developments

Louis A. Mezzullo

547200001060

Joint Session: Estate & Gift Taxes; Exempt Organizations

A Planned Giving Primer

Lawrence P. Katzenstein

547200001007

Joint Session: Estate & Gift Taxes; Exempt Organizations

The Administration of Private Foundations

Thomas E. Chomicz

547200001010

Joint Session: Estate & Gift Taxes; Exempt Organizations

Advising the Charitably Inclined Client: Choosing Among a Private Foundation and the Alternatives, the Supporting Organization and the Donor-Advised Fund

Victoria B. Bjorklund

547200001009

Exempt Organizations

Federal Public Policy: The IRS Historic Challenge to Racially Discriminatory Private Schools

Milton Cerny

547200001031

Exempt Organizations

The Power of the Treasury: Racial Discrimination, Public Policy, and "Charity" in Contemporary Society

David A. Brennen

547200001027

Fiduciary Income Tax

The Hubert Final Regulations

Farhad Aghdami

547200001047

Fiduciary Income Tax

Planning Opportunities for 501(c)(3) Ownership of Subchapter S Stock

Laura H. Peebles

547200001012

Fiduciary Income Tax

Recent Developments

Julia B. Fisher

547200001018

Financial Transactions

Tax and Accounting for Derivatives: Time for Reconciliation

Mark H. Price
Steven M. Rosenthal

547200001054

Foreign Lawyers Forum

Liechtenstein and International Fiscal Harmonization

H.R.H. Prince Nicholas Von Liechtenstein

547200001064

Foreign Lawyers Forum

Tax Competition: The United Kingdom Perspective

Edward Troup

547200001059

Individual Investments & Workouts

The Conversion of a Principal Residence to a Business or Investment Property

Thomas I. Hausman

547200001037

Individual Investments & Workouts

Investments in Vacation Homes

Alex Drapatsky

547200001038

Individual Investments & Workouts

Potential Limitations on Rental of a Residence

Annette Nellen

547200001036

Insurance Companies

Significant Developments of Interest to Life, Property, & Causality Insurance Companies and Their Policyholders

Dennis Allen
Joseph F. McKeever
Tom Quinn

547200001053

Natural Resources

The Waning Economic Interest

Stefan Dollinger

547200001026

Personal Service Organizations

Handling Tax Controversies After the IRS Restructuring and Reform Act of 1998

Charles J. Lavelle

547200001029

Real Estate

Geographical Limitations of Qualified Conservation Easements Under Section 2031(c) Section 170(h) Opportunities

Elizabeth C. Paris

547200001021

Real Estate

New Estate Tax Relief for Land Subject to a Qualified Conservation Easement (Section 2031(c) of the Code)

Louis W. Ricker

547200001045

Real Estate

The Qualified Conservation Charity's Perspective in Negotiating, Protecting, and Paying for Potential Conservation Easements

Amos S. Eno

547200001041

Real Estate

Tax Accounting For Leases: The Final Section 467 Regulations

Jill Darrow

547200001014

S Corporations

August 1, 1999 through January 18, 2000 Developments

Carol Kulish Harvey
Ronald A. Levitt

547200001050

Small Law Firms

How to Structure Charitable Bequests from a Donor's Retirement Plan Account

Christopher R. Hoyt

547200001023

Small Law Firms

The Practical Aspects of Federal Tax Examination

Michael L. Cook
Lan, Donald P. Jr.
Stephen A. Lee

547200001015

Standards of Tax Practice

The Law Governing Lawyers: Musings and Ruminations

Michael Mulroney

547200001051

Standards of Tax Practice

When Worlds Collide: Ethics vs. Economics

Paul J. Sax

547200001068

Tax Accounting

Current Developments in Tax Accounting

Kevin D. Anderson
John C. Donovan

547200001065

Teaching Taxation

Enforcing the Corporate Tax: Changing the Face of Subchapter C as a Result of the Repeal of the General Utilities Doctrine

Jasper L. Cummings, Jr.

547200001052

Teaching Taxation

Recent Estate & Gift Tax Developments

Wendy C. Gerzog

547200001011

Teaching Taxation

Recent Federal Income Tax Developments

Martin J. McMahon, Jr.
Ira B. Shepard

547200001008

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