TaxIQ

    2014 Joint Fall CLE Meeting

    September 18-20, 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

    Important Developments

    It’s a Privilege, or Is It?

    Kicking it Upstairs — How to Elevate Issues Within the IRS

    Banking & Savings Institutions

    Current Developments

    Taxation of Letters of Credit and Guarantee Fees in the Aftermath of Container Corp.

    Capital Recovery & Leasing

    Current Developments Report and Update on Pending Guidance

    Issues and Considerations Involving Tenant Improvement Allowances

    Tangible Property Regulations Update – Continuation from the May Meeting – Disposition Regulations, FAQs, and Related Discussions

    Civil & Criminal Tax Penalties

    Reports of Subcommittees on Important Developments

    Statutes of Limitations in International Civil and Criminal Tax Matters – The Rules and the Many Exceptions

    CLE Committee

    Section Program: Harshing My Buzz - Federal Income Tax Rules Affecting "Legal" Marijuana Businesses

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

    Basis Planning With Pass Through Entities

    Pre-Death and Post-Death Estate Planning for Closely Held Businesses

    Succession Planning for Closely Held Businesses and Professional Practices — II

    Tax Traps Involved in Related Party Transactions with Family or Closely Held Businesses

    Corporate Tax

    Current Developments

    Tax Opinions 3.0? – Ethical Considerations and Best Practices Under the New Circular 230 Rules

    Court Procedure & Practice

    Beyond Deficiency, Liability and CDP Cases: The Other Jurisdictional Areas for the US Tax Court

    Court Procedure and Practice Roundtable Discussion: Whistling Where Your Clients Work

    Expert Witnesses: Experts in the Trenches: Risk, Fair Rewards, Economic Substance, and Shams

    Important Developments

    Diversity

    Obtaining PLRs, CAMs and Section 9100 Relief

    Employee Benefits

    Administrative Practices Update

    Affordable Care Act: Reporting 2015 Enrollment and Eligibility and the Looming Cadillac Tax

    Defined Contribution Plans Update

    Department of Labor Employee Benefits Security Administration Regulatory Update

    Employee Benefits in Tax Court - A Discussion with IRS Chief Counsel

    ERISA After 40 Years

    ESOP Update

    Executive Compensation, Fringe Benefits and Federal Securities Law Update

    Exempt Organization and Governmental Plans Update

    Fiduciary Responsibilities Update

    Legislative Update

    Multiple Employers, PEOs and Controlled Groups Update

    Mergers & Acquisitions Update

    Multinational Employee Benefits & Compensation Issues

    The Period Between Signing and Closing: What Benefits Counsel Needs to Know

    Welfare Plan and EEOC Issues Update

    Employment Taxes

    Forms 1094-C and 1095-C. Understanding Employer’s Reporting Obligations under the Affordable Care Act (ACA)

    Taxing the Mobile Workforce: International Employees

    Third Party Payroll Providers

    Energy & Environmental Taxes

    Energy Tax Hot Topics

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

    Asset Protection Planning for LGBT Clients After the Windsor Case

    Asset Protection Planning for LGBT Clients After the Windsor Case

    Creative Inter Vivos QTIP Planning

    Current Developments

    Estate Planning Challenges for Pass-Through Entities

    Ethics 101 for Estate Planners

    Exempt Organizations

    Ethical and Practical Problems for the Attorney on the Nonprofit Board

    International Activity and Negotiating the Alphabet Soup

    Private Foundation Reporting Pitfalls

    Section Program: Hybrid Corporate Models - The Benefit Corporation and its Siblings

    Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE)

    Current Developments

    Foreign Trust Traps: In-Bound Planning with Foreign Trusts

    Frank Aragona Trust v. Commissioner and Material Participation of Estates and Trusts for Passive Activities

    Unbundling the IRS' Final Regulations on the Deductibility of Costs Incurred by Trusts and Estates

    Financial Transactions

    Advanced Topics under the Wash Sale Rules

    Foreign Activities of US Taxpayers

    Foreign Tax Credits Developments

    Issues Surrounding Passive Foreign Investment Companies

    Joint International Committee: FAUST, FLF, USAFTT, and TP

    Joint Current International Developments Panel

    Individual & Family Taxation

    Pardon the Mess: Jurisdictional Issues in a Post-DOMA World

    Update on Craft and Litigation of Tenancy by Entirety Property

    Insurance Companies

    Merger and Acquisition Issues as Applicable to Insurance Companies

    Recent Developments Involving Insurance Products and Qualified Retirement Arrangements

    Update on IRS Guidance Affecting Insurance Companies and Products

    Investment Management

    Current Issues for Insurance Dedicated Mutual Funds

    Mutual Fund Investments in Derivatives: Current Issues

    Why Not a Partnership?: Thinking Outside the Box

    Partnerships & LLCs

    Hot Topics

    Partnership Continuations

    Service Firms (LLCs and LLPs) and/or Their Members in Bankruptcy: Tax and Non-Tax Aspects – Part 1

    What’s Wrong With the Nonrecourse Debt Rules?

    Pro Bono & Tax Clinics

    Adopt-a-Base Issues

    Real Estate

    Current Issues with Real Estate Funds

    Homebuilders, Land Developers and Use of the Completed Contract Method of Accounting

    Revised Definition of “Real Estate” for REITs

    S Corporations

    Current Developments

    S Corporations and Life Insurance

    Sales, Exchanges & Basis

    “Over? It’s Not Over Until We Say It’s Over”: Strategies for Extending the 180-day Exchange Deadlines

    Current Developments in Sales, Exchanges & Basis

    Silver Linings: Finding Opportunity in Involuntary Conversions under Section 1033

    Standards of Tax Practice

    Back to Basics on The Ethics of Federal Tax Practice: Best Practices 101

    Ethical Issues in Federal Tax Practice – The Government Perspective

    What’s Going on with Circular 230? — Final Regulations on Written Tax Advice, Litigation Developments from Loving to Ridgely, and The Question of What Next

    State & Local Taxes

    Sorting Through the Weeds: Marijuana and State and Local Taxes

    State Taxation of Nonprofit Organizations: When Nonprofit Doesn’t Mean "Tax-Exempt."

    Tax Accounting

    Current Developments

    Inventory Accounting Challenges

    Selected Topics and Recent Developments Concerning the Research and Development Credit.

    Tax Accounting Method Implications of Recent Changes to Financial Accounting Revenue Recognition Standard

    Tax Policy & Simplification

    Prospects for Direct (or Indirect) Taxation of Wealth

    Tax Practice Management

    Going Out on Your Own and Changing Firms - Practical and Ethical Considerations

    Teaching Taxation

    Bitcoins and Virtual Currency: Tax and Regulatory Implications of the Growing World of Digital Currency

    Transfer Pricing

    Advance Pricing Agreement and Competent Authority Update

    The Evolving Role of the IRS's Transfer Pricing Practice and the Use of the TP Road Map in IRS Audits

    US Activities of Foreigners & Tax Treaties

    Accidental Inversions

    Flipping the Switch on Foreign Corporation’s Form of Doing Business in the US