2005 Midyear Meeting

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2005 Midyear Meeting, San Diego, CA

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Committee Name

Program Material Title

Speaker/Author Names

Document ID Number
Civil and Criminal Tax PenaltiesImportant Civil DevelopmentsFisk, Sharyn547200501050
Civil and Criminal Tax PenaltiesImportant Civil DevelopmentsNardello, Chad547200501050
Civil and Criminal Tax PenaltiesImportant Civil DevelopmentsRettig, Charles P.547200501050
Closely Held BusinessesA Primer on Partnership Taxation: Economics of the DealAugust, Jerald David547200501036
Closely Held BusinessesA Primer on Partnership Taxation: Economics of the DealFrost, Stephen G.547200501036
Closely Held BusinessesSample LLC AgreementDalle Pazze, Jim547200501033
Corporate TaxAcquisitive D Reorganizations: Whither D (and F)?Trier, Dana L.547200501035
Domestic RelationsWhat is a California Domestic Partnership and What Will it be when it Grows Up?Taggart, William E.547200501017
Employee BenefitsDiscussion Outline: What Benefits are Likely Candidates for Coverage through a Captive Insurance Company and what Implementation Hurdles ExistWoyke, John547200501027
Employee BenefitsEmployment Structures for the ExpatriateEllis, David W.547200501023
Employee BenefitsHidden Costs: The Mutual Fund Scandal From Market Timing to Fee Bundling and its Implications for Retirement PlansO'Hare, Brian547200501037
Employee BenefitsHighlights of the Section 403(b) Proposed Regulations Issued November 16, 2004, and Modified on December 21, 2004Cowart, Greta E.547200501013
Employee BenefitsNew U.K. Treaty — Stock Option ProvisionsFleeman, Grace547200501002
Employee BenefitsNew U.K. Treaty — Pension ProvisionsFleeman, Grace547200501003
Employee BenefitsPhased Retirement: Changing the End of WorkBrown, Kyle N.547200501009
Employee BenefitsU.S. Tax-Qualified Plans: Selected International IssuesEllis, David W.547200501012
Estate and Gift TaxesReciprocal Trusts RevisitedFletcher, Derek L.547200501040
Estate and Gift TaxesReciprocal Trusts RevisitedVan Horn, Paul547200501044
Estate and Gift TaxesSelected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages)Berek, David A.547200501046
Estate and Gift TaxesSelected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages)Stringer, Jennifer Schooley547200501046
Estate and Gift TaxesSelected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages)Berek, David A.547200501048
Estate and Gift TaxesSelected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages)Stringer, Jennifer Schooley547200501048
Exempt OrganizationsNative American Philanthropy: Reforming the RulesNilles, Kathleen547200501029
Exempt OrganizationsNon-Profit Hospital LitigationKing, James R.547200501010
Exempt OrganizationsNon-Profit Hospital LitigationRoss, Douglas C.547200501010
Exempt OrganizationsNon-Profit Hospital LitigationSullivan, T.J.547200501010
Fiduciary Income TaxPost-Mortem Tax ElectionsAghdami, Farhad547200501022
Fiduciary Income TaxRecent Developments in Fiduciary Income TaxNewlon, Jeanne L.547200501018
Foreign Activities of US TaxpayersCross-Border Merger RegulationsBress, Nardi547200501019
Joint Session: Closely Held Businesses; S CorporationsFamily Limited Partnerships: Their Service Arguments and Counter ArgumentsGreenberg, Richard H.547200501026
Joint Session: Closely Held Businesses; S CorporationsSubchapter S Stock Lifetime Gifting, Discounting and Formula GiftingGreenberg, Richard H.547200501030
Joint Session: Closely Held Businesses; S CorporationsTax Planning Post Kimball and ThompsonBasile Jr., Paul L.547200501043
Joint Session: F.A.U.S.T.; Transfer Pricing; U.S.A.F.T.T.Supply Chain Restructuring: International Tax and Transfer Pricing ImplicationsFoley, Sean F.547200501034
Low Income TaxpayersOffers in Compromise Case StudiesGillum, Mary547200501042
Partnerships and LLCsPartnership Ownership Realignments: Conversions, Recapitalizations and More - Part IIBanoff, Sheldon I.547200501014
Partnerships and LLCsPartnership Ownership Realignments: Conversions, Recapitalizations and More - Part IICohen, Adam M.547200501014
Partnerships and LLCsPartnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides)Banoff, Sheldon I.547200501005
Partnerships and LLCsPartnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides)Cohen, Adam M.547200501005
Partnerships and LLCsSection 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752Burke, Professor Karen C.547200501004
Partnerships and LLCsSection 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752Molz, Todd E.547200501004
Partnerships and LLCsSection 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752Pollack, Martin D.547200501004
Partnerships and LLCsSection 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752Singer-Freeman, Jose547200501004
Partnerships and LLCsSection 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 (slides)Molz, Todd E.547200501016
Real EstateNew Markets Tax CreditsGadon, John H.547200501025
Real EstateREIT Acquisitions: Buyer and Seller IssuesLoffman, Leslie H.547200501051
Real EstateREIT Acquisitions: Buyer and Seller IssuesWolf, Lary S.547200501051
Real EstateThe Evolution of TIC and Section 1031Thomason, Kevin547200501039
S CorporationsRecent Developments Relating to the Taxation of S CorporationsNechemias, Stephen M.547200501045
S CorporationsSample LLC AgreementDalle Pazze, Jim547200501033
Sales, Exchanges & BasisAmerican Jobs Creation Act of 2004—Selected Sales, Exchange & Basis HighlightsMcKenney, Paul L.B.547200501020
Sales, Exchanges & BasisCurrent Developments (Other Than for Like-Kind Exchanges)Jensen, Professor Erik M.547200501024
Sales, Exchanges & BasisCurrent Developments Regarding Like-Kind ExchangesShechtman, David547200501038
Sales, Exchanges & BasisLike-Kind Exchanges of Mineral InterestsGelson, Andrew547200501031
Sales, Exchanges & BasisLike-Kind Exchanges of Mineral Interests (slides)Gelson, Andrew547200501032
Sales, Exchanges & BasisLike Kind RequirementsDowdall, Bradley547200501008
Sales, Exchanges & BasisSales, Exchanges and Basis HandoutCowie, Robert547200501007
Sales, Exchanges & BasisUnanswered Questions in Intangibles CapitalizationNellen, Professor Annette547200501001
Standards of Tax PracticeCircular 230 Summary (as of December 20, 2004)Ballard Jr., Frederick L.547200501011
Tax Practice ManagementFinal Tax Amendments to Circular 230Mezzullo, Louis A.547200501047
Teaching TaxationAdvising on Foreign Tax Systems—Lessons Learned: Remarks of Victor ThuronyiThuronyi, Victor547200501021
Teaching TaxationHighlights of Federal Wealth Transfer Tax DevelopmentsGagliardi, Professor Elaine Hightower547200501041
Teaching TaxationRecent Developments in Federal Income TaxationMcMahon, Jr., Professor Martin J.547200501015
Teaching TaxationRecent Developments in Federal Income TaxationShepard, Professor Ira B.547200501015
U.S. Activities of Foreigners and Tax TreatiesImplications of EU Developments for U.S. Income Tax TreatiesAngus, Barbara J.547200501049
U.S. Activities of Foreigners and Tax TreatiesImplications of EU Developments for U.S. Income Tax TreatiesBouma, Herman B.547200501049
U.S. Activities of Foreigners and Tax TreatiesImplications of EU Developments for U.S. Income Tax TreatiesMiller, Michael J.547200501049
U.S. Activities of Foreigners and Tax TreatiesImplications of EU Developments for U.S. Income Tax TreatiesHeyvaert, Werner547200501049
U.S. Activities of Foreigners and Tax TreatiesReal Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. InvestorAppel, Alan547200501028
U.S. Activities of Foreigners and Tax TreatiesReal Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. InvestorCroker, James547200501028
U.S. Activities of Foreigners and Tax TreatiesReal Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. InvestorPonda, Ameek547200501028
Value Added Tax and Other Consumption TaxesA U.S. National Sales Tax—RST or VAT?Bonney, Professor Roger547200501006

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