TaxIQ

2011 Joint Fall CLE Meeting

October 20-22, Denver, CO

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.

Materials by Committee

Administrative Practice

Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients?

I Knew my Taxes Were Complicated – But an Engineer and a Computer Specialist?

Important Developments

Affiliated & Related Corporations

Current Developments in the Consolidated Returns Area

Banking & Savings Institutions

Trade or Business Issues Affecting Off-Shore Hedge Funds

The Economic Substance Doctrine: Where are We Now and What to Do About It?

Capital Recovery & Leasing

Electric Utility Capitalization Principles

The Continuing Saga of Non-Taxable Grants, Incentives, and Inducements

Current Developments Report and Update on Pending Guidance

Civil & Criminal Tax Penalties

Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You

Reports of Subcommittees on Important Developments

Get Ready for the Newest Specialized IRS Civil Agents: the SBSE Fraud/Bank Secrecy Act/Anti-Money Laundering Agent

FATCA Update

Update on the Committee's Participation in the Tax Section Task Force on Tax Reform

Immigration Issues in Criminal Tax: What You Don't Know Can Hurt You

Corporate Tax

Current Developments in Corporate Taxation

Court Procedure & Practice

Current Developments

Using Qualified Offers To Resolve Tax Cases

Requests for Admissions in Federal Tax Litigation

Common Evidentiary Issues in Tax Cases, Part II

Joint Defense Agreements, Part II

Remarks on Behalf of the Office of Chief Counsel, Internal Revenue Service

Employee Benefits

Employee Benefits Distributions Update

Employee Benefits EEOC, FMLA and Military Leave Update

Employee Benefits Legislative Update

Employee Benefits Mergers & Acquisitions Update

Employment Taxes

Employment Tax Consequences of an International Workforce – Moving Employees into and out of the US

Federal Update

When are Partners Employees for Employment Tax Purposes?

Energy and Environmental Taxes

Mining Hot Topics

Exempt Organizations

Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act

An Examination of Group Exemption Procedures

Fiduciary Income Tax

Crummey Issues

Grantor Trust Roundup

Recent Developments/Tax Reform Project Update

Financial Transactions

Schering-Plough and its Impact on Financial Transactions

New Swap Regulations and Other Current Developments

Foreign Activities of US Taxpayers

Principal Structures Are Not Just for Manufacturers – Planning for Service Providers Under Subpart F

Foreign Tax Credits

Individual & Family Taxation

Income Tax Consequences for Same Sex Couples and Domestic Partnerships

IRS Collection – Is the Pendulum in the Right Place?

Insurance Companies

Developments Affecting Captives and Non-Traditional Risk Transfer Arrangements

Discussion of the Impact of New IRS Audit, Appeals and Controversy Efforts on the IRS/Treasury Guidance Process

Developments Regarding the Definition of "Cash Surrender Value" under Section 7702

Investment Management

Issues for RICs Investing in Commodities

FATCA and Investment Funds

Joint: Closely Held Businesses (TX) and Business Planning Group (TE)

State Income Tax of Trusts Holding Business Interests

Uplifting Gifting - Using Additional Gift, Estate and Generation-Skipping Tax Exemption to Maximize Business Succession Planning

Non-Tax Issues in Business Succession Planning

"GOTCHA" Transactions in the Formation, Structure and Conveyance of Business Interests

State Decoupling Issues in Business Succession Planning

Joint: Employee Benefits (TX & TE)

Ethics Issues in Employee Benefits

Healthcare Reform: A Regulatory and Legislative Update

Hot Topics

Service Provider Fee Disclosures

Serving Two Masters: Complying with Code Section 409A v. Good Corporate Governance Practices

Discussion of ABA Tax Section Comments on Tax Reform and Simplification Regarding Employee Benefits and Executive Compensation

Employee Benefits Controlled Groups and Employee Status Update

Employee Benefits Defined Benefit Plans Update

Employee Benefits Defined Contribution Plans Update

Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update (TX & TE)

Employee Benefits Fiduciary and Litigation Update

Employee Benefits Administrative Practices Update

Employee Benefits Welfare Benefits Design, Funding and Regulation Update

Joint: Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)

Perpetual Dynasty Trusts: Tax Planning and Jurisdiction Selection

Foreign Reporting for Estate Planners

Current Developments

Where Do We Go From Here: A Comparison of Alternatives When You and the IRS Agree to Disagree

Joint: Exempt Organizations (TX) and Charitable Planning & Organizations (TE)

Uniform Act on Protection of Charitable Assets

Tax Issues Affecting Disaster Relief

Gift Tax on Transfers to Section 501(c)(4) Organizations

Joint: FAUST, FLF, Transfer Pricing & USAFTT (TX)

Joint International Developments Panel

Joint: Young Lawyers Forum & Diversity (TX)

Financial Statements 101 - An Accounting Primer for Tax Attorneys

Low Income Taxpayers

Identity Acquisition and Theft

Update on Issues of Interest to Low Income Taxpayers

Benefits and Pitfalls of Advanced Pre-Refund Compliance Checks

Partnerships & LLCs

Revenue Ruling 99-6, a Trap for the Unwary

Let's Make the World a Better Place –Partnerships and Social Responsibility

Pro Bono

Update On Pro Bono Matters

Identity Theft vs. Fourth Amendment and Taxpayer Privacy Rights: The Case of Amalia's Translation and Tax Services in Greeley, CO

Real Estate

Hot Topics with Government Panelists

Real Estate Funds: To Block or Not to Block?

Selected Distressed Debt Issues

S Corporations

S Corporations and Cooperatives

Current Developments

Planning with Electing Small Business Trust

Sales, Exchanges & Basis

Tax Issues Affecting Ponzi Scheme Recoveries: The Long Journey for Victims of Bernie (and Others)

Check-the-Box Bramblett

Section 1031 Developments and Congress

Non-§1031 Current Developments

Section Program: Joint: Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE)

The Lawyer's Guide to Shacking Up Wisely: Marriage, Domestic Partnerships, Civil Unions – The Developing Legal Landscape

Next Generation Disputes in the Family Business: Navigating the Remedial, Ethical and Tax Quagmires – A Case Study

Section Program: Low Income Taxpayers (TX)

Representing Your Client Before the Tax Court

Section Program: The Tax Estate Planning Considerations Group (TE)

Supercharge Your Estate Planning Techniques with Investment, Tax, Asset Protection and "Second-Look" Engineering

Ethical Issues in Federal Tax Practice - The Government Perspective

Standards of Tax Practice

Recent Amendments to Circular 230 and Their Potential Impact on Practitioner Disciplinary Proceedings

Ethical Issues Arising in Alternative Dispute Resolution

State & Local Taxes

Home is Where Your House Is, Or Is It? - Personal Income Tax Issues Related to Residency and Domicile

State Tax Credits & Incentives – State Tax Issues – Federal Tax Treatment

The MTC's Model SUT Notice & Reporting Act

Daily Deal Coupons - Consumer Protection & Unclaimed Property Laws

Tax Accounting

Accounting Method Opportunities and Issues that Arise as part of E & P Planning

Unraveling the Maze of Deferred Expenses under Sections 248, 195, and 709

Tax Exempt Financing

Enforcement – Procedural and Ethical Issues and Approaches for Practitioners in Audits

Department of Treasury and IRS Update

Tax Simplification and Tax Reform for Tax-Exempt Bonds

The Role of the Tax-Exempt Bond Issuers in Conduit Financings; IRS Response to the 2010 ACT Report

Tax Policy and Simplification

Perspectives on Tax Reform: The Challenges of Enacting and Implementing Tax Simplification

Tax Practice Management

Ethics in Estate Planning

Transfer Pricing

Transfer Pricing and Fair Value: And the Twain Shall Never Meet?