Section Meeting

2020 Midyear Tax Meeting

Boca Raton Resort and Club, Boca Raton,FL, January 30-February 1, 2020

How to Access

Materials for the 2020 Midyear Tax Meeting are available for download in PDF format.

At the close of the meeting, attendees who registered for the 2020 Midyear Tax Meeting may access the materials by logging in with the ABA username and password used to register for the meeting.

To retrieve a forgotten ID or password, please follow the prompts at www.americanbar.org/login. You may also contact the ABA Member Service Center at service@americanbar.org or 1-800-285-2221.

Materials by Committee

Administrative Practice

Important Developments

Practical Privilege Issues

Preparing for and Managing an IRS Examination with Virtual Currency Issues

Affiliated and Related Corporations

Current Developments

The Interaction of the TCJA and the Intercompany Transaction Regulations

Capital Recovery and Leasing

Current Developments and Update on Pending Guidance

Implementing the Bonus Depreciation Regulations

Transactions and Bonus Depreciation

Civil and Criminal Tax Penalties

A Client with a Cryptocurrency Issue Just Called - What Now?

Reports of Subcommittees on Important Developments

The Age of Promoter Penalties: Fighting the Good Fight

The Long Road: Laying the Foundation for Trial During the Audit

Update: Tax Division, U.S. Department of Justice

Closely Held Businesses

Basis for Comparison: How Income Tax Management Is Changing the Face of Estate Planning

Hot Topics for Closely Held Businesses

TCJA – Hot Topics for Closely Held Businesses

The IRS’s Increased Focus and Enforcement of Payroll Tax Debts

The Tax Fallout of Business Breakups

Closely Held Businesses and S Corporations

Planning Considerations and Issues for Trusts as Owners of S Corporations and other Closely Held Business

Corporate Tax

Current Developments in Corporate Taxation

Section 367(b) in a Post-TCJA World

Court Procedure and Practice

Collections of Foreign Tax Judgments: When Your Other Problems Come Home

Conservation Easements – Trying Times

Current Developments

Limited Scope Representation: Expanding Access to Legal Services

Diversity

Earned Income Tax Credit: Ideas for Reform

TCJA Recent Developments and Policy Considerations Concerning Payments Related to Sexual Harassment Under Code Section 162(q), and Fines and Penalties Under Code Section 162(f)

Employee Benefits

Administrative Practices Update

Corporate Counsel Forum

Defined Benefit Plans Update

Defined Contribution Plans Update

Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics

Department of Treasury / IRS Hot Topics

Distributions Update

ESOP Update

Executive Compensation, Fringe Benefits, and Federal Securities Law Update

Exempt Organization and Governmental Plans Update

Fiduciary Responsibility & Plan Investments Update

Hot Topics in Executive Compensation – 162(m)

Legislation & Litigation Update

Multiple Employers, PEOs and Controlled Groups Update

The Evolving Practice of Employee Benefits Law and Related Ethics Issues

The Future of Benefits - The SECURE Act

The SECURE Act

Welfare Plans and EEOC, FMLA and Leaves Issues Update

What's in a Name? Association Health Plans and Association Retirement Plans: These Cousins Couldn’t Be More Different

Employment Taxes

Creative Use of Federal Tax Statues as Enforcement Tools in Employment Controversies

IRC Section 409A: It’s Never Easy to Say Goodbye!

IRS Employment Tax Update

  • Materials are being prepared and will be posted when available.

Energy & Environmental Taxes

Energy Industry Tax Updates Roundtable

Estate & Gift Taxes

Current Developments

Florida Homestead - A Primer

Generation Skipping Transfer Tax Exemption Allocation: Often Automatic, But Rarely Straightforward

Optimizing Lifetime Gifts: Advising Clients in Uncertain Times

Estate & Gift Taxes and Fiduciary Income Tax

Estate Planning in Light of Legislative Uncertainty

Exempt Organizations

A 20/20 Look at the 2017 Tax Act

Controversial Gifts: Solutions Through Policy and/or Agreement

News from the IRS and Treasury

Section 501(c)(3) and Hate Speech

Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine

Fiduciary Income Tax

A Refresher on the Throwback Tax

Can an AFR Loan be Treated as Not Issued for Full and Adequate Consideration if Later Valued in the Note Holder’s Gross Estate at a Discount?

Current Developments

Trust & Estate Distributions to Foreign Beneficiaries

Financial Institutions & Products

Section 163(j): Peaking (or is that PIKing) your Interest

Section 871(m) Update

Transitioning from LIBOR

Foreign Activities of U.S. Taxpayers

Foreign Tax Credit Update

What if There Isn't 100% Ownership in Cross Border Structures

Foreign Lawyers Forum and US Activities of Foreigners & Tax Treaties

Anti-Hybrid Rules: The New World

Opening Pandora's Box: IP Tax Incentives in the US and Europe

  • Materials are being prepared and will be posted when available.

Revisiting the BEAT

Individual and Family Taxation

Designated Orders in the US Tax Court

Due Diligence and Preparer Penalties Following TCJA: Expanded and Potentially Expensive

Recent IRS Guidance on Bitcoin and Other Virtual Currencies

Insurance Companies

Insurance Company Corporate Tax Issues

Insurance Tax Guidance Update

Life Insurance Product Update

Investment Management

Non-US Investors in Private Funds

Overview of Collective Investment Trusts: Popular Alternative to Mutual Funds for Institutional Investors

The Latest in Drafting Investment Fund Agreements

Partnerships & LLCs

Hot Topics

How Far Will You Carry Your Client? Section 1061 As It Stands Today

Tax Issues of Dry Partnerships

Dual Status Partners (Non-CLE)

Update on Non-Tax Issues in LLCs (Non-CLE)

Pro Bono and Tax Clinics

Employment Income Characterization through the Taxpayer Rights Lens

Ethical Considerations in Pro Bono Representation

Innocent Spouse Litigation under the Taxpayer First Act: The Administrative Record, Newly Discovered Evidence, and Other Challenges

National Taxpayer Advocate’s Annual Report to Congress

Real Estate

Opportunity Zones - Structuring Issues

Partnership Liabilities Under Section 707 and 752

Joint Venturing with a REIT

Real Estate and Sales, Exchanges and Basis

Common and Complex Case Studies and Real-World Issues with Opportunity Zones and Qualified Opportunity Funds

Nuts and Bolts of Opportunity Zones and Qualified Opportunity Funds

S Corporations

Current Developments in the Federal Income Taxation of S Corporations

International Tax Provisions of the TCJA

Sales, Exchanges and Basis

Current Events

Partnership Terminations & 1031

Watt's This? Does No Good Deed Go Unpunished?

Divorce in a Post-Tax Reform World, with a Focus on Cross-Border Issues and 1041

Standards of Tax Practice

Ethical Considerations Arising Out of the BBA Partnership Audit Rules

Ethical Considerations for Limited Scope Engagements

Ethical Issues in Federal Tax Practice – The Government Perspective

State and Local Taxes

Ethics and Technology: Navigating Tricky Ethical Dilemmas in a 21st Century SALT Practice

Tax Insurance and Warranty and Representation Insurance - Who, What, Where, When

Through the Mists of State Tax Administration

Trends in Statutory Interpretation in State Tax Cases

Tax Accounting

Accounting Methods in M&A Transactions

Cryptocurrency Meets Tax Accounting

Current Developments

Mitigation Banking

Tax Bridge to Practice

Getting to the Truth: Fundamentals of Discovery & Public Records for SALT Lawyers

Nuts and Bolts: Introduction to Ethical Considerations for Young Attorneys

Workin' On It: Understanding Employment Tax

Tax Collection, Bankruptcy and Workouts

Current Developments in Collection Enforcement

Selected Issues Where Taxes Meet the Bankruptcy Court

Tax Exempt Financing

Legislative, Treasury and Internal Revenue Service Update

Repeal of Advance Refundings and the Rise of Taxable Municipal Bonds

Tax Exempt Financing and Partnerships

What Does Cinderella Look Like?

Tax Policy and Simplification

What to do About Wealth Inequality: The Continuing Debate over Wealth Taxes and Other Tax Proposals to "Level the Playing Field"

Clearing Up the Clouds? Proposed US Taxation of Cloud Transactions, Non-Currency Tokens, and Other "Digital Assets" PLUS Key Policy Proposals Affecting Crossborder Structures & Investments (OECD's Updated Plan to Alter the Tax Nexus Consensus; Replacing LIBOR)

Tax Practice Management

Ethical Challenges Posed by the Use of Predictive Case Analytics

Teaching Taxation

Current Developments in Individual, Corporate, Partnership, and Estate & Gift Taxation

Opportunity Zones - Two Years In

Transfer Pricing

A “Quick Dip” in the Water — A Summary of Recent Transfer Pricing Issues