2003 Joint Fall CLE Meeting

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 PDF 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.

2003 Joint Fall CLE Meeting, Chicago, IL

Return to Index Search Page

Business Cooperatives & Agriculture

• The Valuation of an Interest in Real Estate and in Business Entities

Capital Recovery and Leasing

• Erroneous MACRS Recovery Periods: Is this a Change in Method, Error Correction, or Change in Estimate?

Civil and Criminal Tax Penalties

• Important Civil Developments; May 2003 through July 2003

Closely Held Businesses

• Family Limited Partnerships and Limited Liability Companies
• Legal Opinions in Financing Transactions Involving Limited Liability Companies
• Leveraged Transfers of Business Assets
• State By State Survey of Selected LLC Issues
• Valuation Discounts Theory and Practice

Court Procedure and Practice

• International Discovery in Tax Cases: Letters Rogatory to Foreign Depositions

Employee Benefits

• An Expansion of the Scope of ERISA Liability Through Claims of Misrepresentation
• Current Trends in Qualified Plan Design
• ERISA Considerations Relating to Contributions of Employer Securities to a Defined Benefit Plan
• ERISA Litigation: The Post-Enron Fiduciary Cases
• Final Tax Shelter Regulations & Expected Future Guidance
• Final Tax Shelter Regulations & Expected Future Guidance
• Imperfect Solutions to Complex Funding Problems
• Improving the Funded Status of Qualified Defined Benefit Plans: Imperfect Solutions to Complex Funding Problems
• IRS Final Regulations on Retroactive Annuity Starting Dates
• Recent Developments in Health Insurance Coverage of Contraceptives for Employees
• Restricted Stock and Restricted Stock Units
• Subrogation and Equitable Relief Under ERISA After Great-West & Annuity Ins. Co. v. Knudson
• Welfare Plan Litigation Update: Recent Supreme Court Cases on Preemption

Exempt Organizations

• 2003 Tax Legislation and Charitable IRA Rollover
• Conservation Easement Strategies for Income and Estate Planning and Recent Developments Under 2003 Tax Legislation (S. 476)
• Defining the Transfer: Defined Value Clause Planning
• Is Credit Counseling Charitable?
• Selected Charitable Planning Topics
• Solving for the Potential IRC Section 2036(a)(2) Attack Against Family Entity Planning
• The End of the Road: When a Charity Goes Bankrupt

Fiduciary Income Tax

• A Charitable Lead Trust Primer
• Implementing Total Return Trusts
• Probate and Trust Litigation Expenses—Are They Deductible?
• Selected Developments In Income, Estate, Gift Taxes: April 16, 2003 – September 1, 2003

Foreign Activities of U.S. Taxpayers

• Cross Border Issues Affecting Investments in Real Estate

Individual Income Tax

• Recent Federal Income Tax Developments Affecting Individuals

Low Income Taxpayers

• Ethical and Professional Obligations and Considerations in Representing Joint or Multiple Low-Income Clients in Tax Matters

Partnerships & LLCs

• A Brief Overview of How Code Section 2701 Affects Family Limited Partnerships
• FLPs From Soup to Nuts: The Estate and Gift Tax Perspective
• FLPs From Soup to Nuts: The Estate and Gift Tax Perspective
• Is the Liability of Limited Liability Entities Really Limited
• Practical Considerations in Dealing with the Tax Shelter Disclosure and List Maintenance Regulations
• Recent State Law Developments Affecting Partnerships and LLCs

Real Estate

• Working with Some Current Issues with Deferred Exchanges Under Section 1031

S Corporations

• Recent Developments Relating to the Taxation of S Corporations: May 9, 2003 Through September 9, 2003

Sales, Exchanges & Basis

• Current Developments (Other Than for Like-Kind Exchanges)
• Impact of the Jobs & Growth Tax Reconciliation Act of 2003 H.R. 2
• Reverse and Built-to-Suit Like-Kind Exchanges

Standards of Tax Practice

• Update on Circular 230

Transfer Pricing

• Highlights of §482 Proposed Regulations (26 CFR Parts 1 and 3; REG-146893-02, REG-115037-00)
• Highlights of Taxpayer Comments to Services Regulations (1996 - 2003)2

U.S. Activities of Foreigners and Tax Treaties

• American Jobs Creation Act of 2003 (H.R. 2896) (Thomas Bill) The Promote Growth and Jobs in the USA Act of 2003 (S.1475) (Hatch Bill)