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