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.
2009 Joint Fall CLE Meeting, Chicago, IL
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Administrative Practice
Selected Recent Developments in Administrative Practice
Frequently Asked Questions
Parallel Civil and Criminal Tax Proceedings
Panel Materials
Affiliated and Related Corporations
Panel Slides
Section 1.1502-36 -- Some remaining questions
Banking & Savings Institutions
History of Illinois Income Tax Apportionment Rules for Financial Organizations
Panel Materials
Business Cooperatives & Agriculture
2008 Farm Bill Outline
Capital Recovery & Leasing
Section 7701(e) Revisited: 25 Years Later is it a Service Contract or Lease?
Civil & Criminal Tax Penalties
Important Developments - Criminal
The Morning After... What you Need to Know About the FBAR and International Information Returns Including Defending Against and Litigating the Penalties
Back to the Future - Sentencing Under 18 U.S.C. § 3553(a) Factors
Trying Complex Tax Cases To Lay Jurors
Sample Motion to Dismiss Superseding indictment and Decision on Motion to Dismiss
Corporate Tax
The Most Interesting Corporate Transactions of the Last Year
Court Procedure and Practice
Atypical Statutes of Limitations Issues
Erroneous Refund Suits
Yes, Even the IRS Gets it Wrong on Occasion: What to Do in the Event of a Wrongful Levy
Freedom of Information Act: Does it Remain Useful in Tax Litigation?
Summary of Recent Developments
An Overview of Petitions for Declatory Judgment in the U.S. Tax Court
IRS Authority to Issue John Doe Summonses Under IRC Section 7609(f)
Employee Benefits
Recent Health and Welfare Plan Changes
Voluntary Corrections of Code Section 409A Operational Failures: IRS Notice 2008-113 and Beyond
Panel Outline Slides
Employee Benefits Guidance Released May - September 2009
Guaranteed Income Investments for 401(k) Plans Income Tax and Fiduciary Issues
Application of the Americans with Disabilities Act to Health Risk Assessments
Impact of Recent Legislation on Cafeteria Plans
Fiduciary Considerations
Distributing Annuities from Defined Contribution Plans
HITECH Act
The New HIPAA: Penalties with Teeth
Practical Considerations for Making Global Equity Grants
Employee Benefits Subcommittee on Defined Benefit Plans
Recent PBGC Legislative and Regulatory Developments (September 1, 2008, to September 8, 2009)
PBGC Issues in a Troubled Economy
Employee Benefits Subcommittee on Defined Contribution Plans
Panel Materials
Employee Benefits Subcommittee on Distributions
Roth Conversions: Let’s Do the Math
Employee Benefits Subcommittee on EEOC Issues/FMLA, Military and Other Leaves
HEART Act Questions Relating to Qualified Retirement Plans and Health Flexible Spending Account Plans
Employee Benefits Subcommittee on Foreign and International Issues
FBAR Reporting Requirements
Employee Benefits Subcommittee on Mergers and Acquisitions
Determination Of Highly Compensated Employee In Year of Asset Acquisition
Concerns Regarding Pre-Participation Service Credit and Imputed Service
Flexible Spending Accounts in Asset Transactions
Employee Benefits Subcommittee on Self Correction, Determination Letters and Other Administrative Practices
Qualified Plan Law Changes and Deadlines - Post GUST
Dealing with Late Amendments to Qualified Plans: Submission Process and Fee Summary under Revenue Procedure 2008-50
Using VCP for Adopting Retroactive Amendments: When Do You File a Determination Letter with the VCP Application?
Amendments Due in 2009: Pension Protection Act Changes
Employee Benefits Subcommittees on Executive Compensation, Federal Securities Laws Issues and Fringe Benefits
Revenue Ruling 2008-13 Discussion
Clawback Discussion
Stop Before You Swap: “Rescuing” Equity Compensation
Employment Taxes
Important Developments (May - September, 2009)
Recent Developments in Illinois Unemployment Insurance Law
Panel Outline
Energy & Environmental Taxes
Tax Issues Associated with Climate Change Legislation
Renewable Energy Project Tax Planning
Tax Issues Associated with Climate Change Legislation
Panel Presentation
Exempt Organizations
Panel Materials
Exempt Organizations Subcommittees on Private Foundations, Unrelated Business Income and International Philanthropy
Structures for Raising Funds in the United States to Support Foreign Charities
Fiduciary Income Tax
The Top Thirty (or so) List of Both Personal and Business Insurance Planning Mistakes
New York and Connecticut Income Taxes on Trusts
Planning to Minimize or Avoid State Income Taxes on Trusts
Navigating Grantor Trust Issues Under Section 678: Before and After the Settlor's Death
Illinois Income Taxation of Trusts
Recent Development in Fiduciary Income Tax
Financial Products
Derivatives Regulation Tax Implications Slides
Foreign Activities of US Taxpayers
Panel Slides
Individual & Family Income Tax
Hypothetical
Panel PowerPoint
Investment Management
Redemptions & Transfers of Partnership Interests
Foreign Financial Account Reporting Developments - Form TD F 90-22.1 (aka the “FBAR”)
Joint Section Lunch/Plenary Session
IRS Regulation of Tax Return Preparers
Joint: Closely Held Businesses (TX) and Business Planning Group (RPTE)
Panel Presentation
Panel Materials
Survey of Tax Developments of Importance to Closely-Held Businesses
You Got Me Into This, Now How Do I Get Out? Planning With Underwater Estate Planning Strategies
Joint: Exempt Organizations (TX) and Charitable Planning & Exempt Organization Group (RPTE)
What To Do With Underwater CRTs, CGAs And Foundations
Special Charitable Deduction Rules
Uniform Prudent Management of Institutional Funds Act: Investing and Spending in a Post-UMIFA World
Effect of Financial Losses on Private Foundations
Joint: FAUST, Transfer Pricing and USAFTT
Current Developments in International Taxation
Joint: Income & Transfer Tax Planning Group (RPTE) and Estate & Gift Taxes (TX)
Selecting and Working with Appraisers
Estate Planning and Administration for S Corporations
Valuation of S-Corporations
Current Developments in Estate Planning
Next Stop--The Tax Court
Selected Estate Planning Thoughts for Sub-chapter S Corporation Shareholders
A Practical Guide to Private Aircraft for Private Clients
Joint: Young Lawyers Forum & Diversity
Panel Slides
Low Income Taxpayers
Panel Slides
Power of Attorney Issues
Partnerships & LLCs
Panel Slides
Panel PowerPoint
Real Estate
Panel Slides
Hot Topics in Real Estate
Current Tax Issues Relating to Structuring of Inbound Foreign Real Estate Investment
Foreign Investment in U.S. Real Estate
Qualified Real Property Business Indebtedness – Current Financing Issues
S Corporations
Panel Presentation
Post-Closing Tax Covenants Sample Clauses
Important Developments in the Federal Income Taxation of S Corporations
Debt Workouts of S Corporations
Sales, Exchanges & Basis
Sales and Exchanges: Current Developments
Sale or Surrender of Life Insurance Contracts
Current Developments in Like-Kind Exchanges
Capitalization of Direct and Indirect Costs in Real Estate Development
Section Program: Estate & Gift Taxes and Fiduciary Income Tax
Understanding and Assessing an Appraisal Report
Section Program: FOIA
Panel Slides
Section Program: Representing Pro Se Taxpayers at Tax Court Calendar Call
An Update on Innocent Spouse Claims
Head of Household, Child Tax Credit, Earned Income Credit, and Dependency Deduction Outline
Substantiation Outline
Section Program: The Need for Immediate Changes to Our Estate and Gift Tax Laws—Likely Changes and Planning Implications
The Need for Immediate Changes to Our Estate and Gift Tax Laws—Likely Changes and Planning Implications
Standards of Tax Practice
Panel Materials
Recent Developments and Decisions from the IRS' Office of Professional Responsibility
Circular 230 - Ethics in Collections
Scenarios
Panel Slides
Circular 230: An In-house View on the Ethics of Opinion Writing
State & Local Taxes
Recent Developments in Apportionment of Non-Income Taxes
Panel Presentation and Discussion
Cutting Edge Nexus
H.R. 2110 - The Mobile Workforce State Income Tax Fairness and Simplification Act
Mobile Workforce Withholding Model Statute - Policy Checklist
Panel Slides
Tax Accounting
Summary of Rev. Proc. 2009-39
Panel Slides
Recent Developments in Tax Accounting Methods
Tax Exempt Financing
Section 265(b)(3)(G)
Bond Enforcement and VCAP
Tax Practice Management
Tax Research Today: The Free, The Paid and the Most Effective
Teaching Taxation
Normative Justifications for Food Excise Taxes
Transfer Pricing
Update on US APA Program
US Activities of Foreigners & Tax Treaties
Section 7874: Recent Developments
Young Lawyers Forum (Tax & RPTE)
Domestic Tax Planning with Disregarded Entities: Paradise Found
Representing Taxpayers in Tax Court