May 25, 2017

2006 Fall 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.


2006 Fall Meeting, Denver, CO

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Committee Name Program Material Title Speaker/Author Name

Document* ID Number

*Documents available to Section Members Only
Banking and Savings Institutions Prop. Reg. § 1.1221-1(e), The New Bank One, Prop. Reg. § 1.1363-1(b)(2) Carlisle, Linda E.
Business Planning Group (PT), Closely Held Business (TX) Introduction to Preferred Partnerships Salti, Rana H.
Business Planning Group (PT), Litigation and Controversy Group (PT), Closely Held Business (TX) Transfer Tax Issues Affecting Changes in Entity Shaughnessy Jr, John R.
Civil and Criminal Tax Penalties Attorney-Client and Constitutional Privileges Williams, Bradley L.
Closely Held Businesses; Business Planning Group Estate Tax Planning for the Sale of Business Interests Forsberg, William S.
Closely Held Businesses; Business Planning Group Estate Tax Planning for the Transfer of Business Interests Parker, Stephen E.
Closely Held Businesses; Business Planning Group Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications Gorin, Steven B.
Closely Held Businesses; Business Planning Group; Litigation and Controversy Group Mediation Statutes/Rules/Procedure Chart Char, Patricia H.
Closely Held Businesses; Business Planning Group; Litigation and Controversy Group Practical Problems in Succession Planning for Small, Family Owned Businesses Robida, J. Randolph
Commercial Real Estate Transactions Group RP Recent AIA Design-Build Changes from the Owner's Perspective Kofron, John E.
Employee Benefit Plans and Other Compensation Arrangements Group PT When an Employee or Family Member Becomes Disabled: Helping Patients, Families & Their Employers Cope Stamer, Cynthia Marcotte
Employee Benefits Application of SOX’s Professional Responsibility Rules to Corporate Employee Benefits Practice Toth, Robert
Employee Benefits Emerging Ethical Considerations for Fiduciary Lawyers Oringer, Andrew
Employee Benefits Summary of Provisions of the Pension Protection Act of 2006 Affecting Defined Benefit Plan Funding and Hybrid Plans Bortz, Jason K.
Employee Benefits Timing of Plan Amendments Mercer, Joy M.
Employee Benefits Subcommittee: COBRA and Welfare Plan Design Issues; HIPAA; State Insurance Regulation of Welfare Plans; Cafeteria Plans and Flexible Benefits; Retiree Health, VEBAs and Other Funding Vehicles (Tax); Welfare Plan (RPPT) Massachusetts Health Care Reform — The Impact of Ch. 58 of the Acts of 2006 on Employers and Employees Bianchi, Alden J.
Employee Benefits Subcommittee: COBRA and Welfare Plan Design Issues; HIPAA; State Insurance Regulation of Welfare Plans; Cafeteria Plans and Flexible Benefits; Retiree Health, VEBAs and Other Funding Vehicles (Tax); Welfare Plan (RPPT) An Employer’s Guide to the 2006 Massachusetts Health Care Reform Act Bianchi, Alden J.
Energy and Environmental Taxes Monetizing Production Tax Credits From Alternative and Renewable Energy Projects Burkett, Paul A.
Energy and Environmental Taxes The Pool of Capital Doctrine Swiech, Robert A.
Energy and Environmental Taxes The Pool of Capital Doctrine (powerpoint conversion) Swiech, Robert A.
Estate & Gift Taxes (TAX), Fiduciary Income Tax (TAX) and Probate and Trust Division (PT) Estate Planning Hot Topics Update Akers, Steve
Estate and Gift Taxes Basic GRAT Funding and Administration Issues Kronenberg, James
Estate and Gift Taxes Current Developments in Estate Planning Carter, Eric J.
Estate and Gift Taxes Estate Tax Legislation Aucutt, Ronald D.
Estate and Gift Taxes GRAT Planning - The Basics Hundley, Laura
Estate and Gift Taxes Structuring Transfers and Trusts to Qualify for Gift and GST Tax Exclusions for Educational and Medical Expenses Under §§ 2503(e); 2611(b); and 2642© Handler, David A.
Estate and Gift Taxes The Care and Feeding of GRATs – Enhancing GRAT Performance Through Careful Structuring, Investing and Monitoring McCaffrey, Carlyn
Exempt Organizations Community Impact Oppotunities for Exempt Organizations Sanders, Michael I.
Fiduciary Income Tax Holding Private Company Interests in Trust Parthemer, Mark R.
Fiduciary Income Tax Recent Developments in Fiduciary Income Tax Newlon, Jeanne L.
Fiduciary Income Tax Selected Income Tax Issues of Interest to Estate Planners Atlass, Theodore B.
Fiduciary Income Tax Trusts and Beneficiaries of Qualified Plans and Individual Retirement Arrangements: New Developments Holt, Marcia Chadwick
Foreign Activities of US Taxpayers Mission Impossible III: Understanding Current Cross-Border M&A Issues Majure, Kimberly
Foreign Activities of US Taxpayers Mission Impossible III: Understanding Current Cross-Border M&A Issues Surdell, Steven
Hospitality, Community Recreation and Common Interest Developments RP Ethical Issues for Transactional Lawyers Griesing, Francine Friedman
Hospitality, Community Recreation and Common Interest Developments RP Recent Events May Put the Brakes on Government Requests for Privilege Waivers in the Context of Corporate Criminal Investigations Fandel, K. Michael
Income and Transfer Tax Planning Group PT GRATS – Unresolved Issues, Potential Pitfalls and Random Observations Manigault, Edward M.
Income and Transfer Tax Planning Group PT Handling an IRS Estate or Gift Tax Audit and Beyond Hodges, Charles E. II
Income and Transfer Tax Planning Group PT Summary of Selected Recent GST Tax Private Letter Rulings Salti, Rana H.
Income and Transfer Tax Planning Group PT The New Era of the Hybrid Trust Anderson, Rozlyn L.
Individual and Family Taxation CLE Panel Presentation Outline Brackney, Megan L.
Individual and Family Taxation CLE Panel Presentation Outline Camp, Professor Bryan
Individual and Family Taxation CLE Panel Presentation Outline Rothenberg, Lance E.
Individual and Family Taxation CLE Panel Presentation Outline Seto, Professor Theodore P.
Individual and Family Taxation Family Tax Planning Silberstein, Bill
Individual and Family Taxation Tax Benefits Threatened Silberstein, Bill
Leasing RP Business Interruption Insurance (Including Business Income) Frome, Richard
Leasing RP Destruction, Casualty and Major Forces Weisman, David
Leasing RP Force Majeure Clauses in Leases Frome, Richard
Leasing RP Indemnification Provisions in Leases: What We Ask For and What Really Matters Moore, Marie A.
Partnerships & LLCs Identifying Partners’ Interests in Partnership Profits and Capital Banoff, Sheldon I.
Partnerships & LLCs Identifying Partners’ Interests in Partnership Profits and Capital Cohen, Adam M.
Partnerships & LLCs Identifying Partners’ Interests in Partnership Profits and Capital Schneider, Steven R.
Partnerships & LLCs The New Texas Margin Tax: (more than a marginal change to the Texas landscape) Ohlenforst, Cynthia M.
Plenary Session Patenting Tax Planning Methods Gruner, Professor Richard
Real Estate Conduit Loan Defeasance Cohen, Joshua A.
Real Estate Conduit Loan Defeasance Shechtman, David
Real Estate Structuring Foreign Investments by U.S. REITS Howe, III, Joseph G.
Real Estate Financing Group RP The New ALTA/ACSM Survey Standards Marzullo, Jo-Ann
Real Estate Taxation and Governmental Incentives RP A Basic Examination of Tax Increment Financing ("TIF") from the Perspective of Both Lawyers and Underwriters (outline and ppt presentation) Beasley, Teresa M.
Real Estate Taxation and Governmental Incentives RP A Basic Examination of Tax Increment Financing ("TIF") from the Perspective of Both Lawyers and Underwriters (outline and ppt presentation) Huth, Greg
Real Estate Taxation and Governmental Incentives RP A Basic Examination of Tax Increment Financing ("TIF") from the Perspective of Both Lawyers and Underwriters (outline and ppt presentation) Offtermatt, Timothy P.
Real Estate Taxation and Governmental Incentives RP A Basic Examination of Tax Increment Financing ("TIF") from the Perspective of Both Lawyers and Underwriters (outline and ppt presentation) Radcliff, Laura
Real Estate Taxation and Governmental Incentives RP A Basic Examination of Tax Increment Financing ("TIF") from the Perspective of Both Lawyers and Underwriters (outline and ppt presentation) Ziance, Scott J.
Residential, Multi-Family and Special Use RP Pricing the Equity of a Tax Credit Project: An Institutional Investor's Perspective Hykan, Wayne H.
S Corporations Corporation’s Status as an S Corporation Due Diligence Checklist Kugler, Paul
S Corporations Corporation’s Status as an S Corporation Due Diligence Checklist Sullivan, Jeanne M.
S Corporations Oops, There Goes My S Election Kugler, Paul
S Corporations Oops, There Goes My S Election Levitt, Ronald
S Corporations Oops, There Goes My S Election Sullivan, Jeanne M.
S Corporations Oops, There Goes My S Election Truskowski, John
Sales, Exchanges and Basis Real Estate - Preserving Capital Gains, Dealer Issues Masterson, Brian S.
Sales, Exchanges and Basis Real Estate - Preserving Capital Gains, Dealer Issues Tucker, Stefan E.
Section Program: Closely Held Businesses Committee; Business Planning Group; Employee Benefit Plans and Other Compensation Arrangements Group Impact of § 409A Deferred Compensation Rules on Estate & Retirement Planning for Executives and Structuring the Sale or Business Succession of Closely Held Businesses Macris, Michael
Section Program: Closely Held Businesses Committee; Business Planning Group; Employee Benefit Plans and Other Compensation Arrangements Group The Application of Section 409A to Separation Pay Arrangements Palmieri, Frank
Section Program: Closely Held Businesses Committee; Business Planning Group; Employee Benefit Plans and Other Compensation Arrangements Group Transfer of Family Business Interests: Finding the Sweet Spot between General Income Tax, Chapter 14, and Code § 409A Gorin, Steven B.
Section Program: Employee Benefits The New Reality: The War on Deferred Compensation - How to Live with the New Section 409A Rules Baker, Pamela
Section Program: Foreclosures, Workouts and Bankruptcy (RP) Tenant Bankruptcies: Landlord’s Survival Kit Course Materials Kuney, David R.
Section Program: Generation Skipping Transfers Committee (PT) Extensions of Time to Make Timely GST Exemption Allocaitons and Reverse QTIP Elections Plaine, Lloyd Leva
Section Program: Litigation and Controversy Group Damages for Breach of Fiduciary Duty Campisi, Dominic J.
Section Program: Litigation and Controversy Group Measuring Damages in Fiduciary Litigation -- A Review of Decisions and Trends Sacks, Robert N.
Section Program: Litigation and Controversy Group (PT) Family Limited Partnerships: A Practical Guide to Fighting Legal Pitfalls Loomis-Price, Stephanie
Section Program: Litigation and Controversy Group (PT) Family Limited Partnerships: A Practical Guide to Fighting Legal Pitfalls Moorman, Hal
Standards of Tax Practice Determing the Disciplinary Sanction: What Factors Are Considered In Ethics Enforcement Muller, Charles
State and Local Taxes Income and Franchise Tax Developments Hull, R. Joe
Tax Accounting Capitalization of Costs for Tangible Property Outline Hubbard, Helen
Tax Accounting Domestic Manufacturing Deduction, Summary of Final Regulations MacNeil, Ellen
Teaching Taxation When a Gift is Not a Gift: Property Transfers to Family Caregivers Kaplan, Professor Richard L.
Wealth and Non-Tax Estate Planning Considerations (PT) Total Return Trusts – The Background Cline, Christopher
Wealth and Non-Tax Estate Planning Considerations PT The Power to Adjust and Total-Return Unitrust Statutes: State Developments and Tax Considerations Nenno, Richard W.