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2009 Joint Fall CLE Meeting

September 24-26, Chicago, IL

Thoughtful Insights. Useful Analysis.

Thoughtful Insights. Useful Analysis.

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


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


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


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