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2015 Joint Fall CLE Meeting

September 17-19, 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.

Administrative Practice

Back to Basics: Who Has Capacity to Sign on Behalf of the Taxpayer

Important Developments

Affiliated & Related Corporations

The Intersection of Subchapter K and Consolidated Returns

Banking & Savings Institutions

Banking & Savings Tax Update

Dual Consolidated Loss Issues for Banking Entities

Capital Recovery & Leasing


Current Developments Report and Update on Pending Guidance

Civil & Criminal Tax Penalties

Aggressive IRS Audit Techniques – Tales from the Trenches

Reports of Subcommittees on Important Developments

Tax Preparer Fraud: Strategies for Defending the Tax Preparer or Promoter in Criminal and Civil Injunction Litigation

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

Old MacDonald Has a Farm... With Corporate Farming Statutes Here and Special Use Valuation There, What Kind of Planning Can He Do?

Selling the Dreaded C-Corp While Minimizing the Double Taxation

The Nuts & Bolts of Captive Insurance Companies

Corporate Tax

Section 361(c) and Its Discontents

Court Procedure & Practice

Conflicts and Chaos: The Importance of Timely Recognizing and Managing Conflicts of Interest in Tax Litigation

Ethical Issues Arising in Discovery

Important Developments

Roundtable Discussion: Effective Writing in the Tax Court - "Prologue and Postscript: The Pretrial Memorandum and Post-Trial Brief, With Views from the Bench"


Obergefell v. Hodges: Tax and Estate Planning Issues for Employers and Individuals

The Influence of Cultural Differences on Estate, Tax, and Employment Benefit Planning, Part II

Employee Benefits

2015 Health Plan Advice: Ethics, Technical & Practical Challenges

Corporate Counsel Forum

Defined Benefit Plan and Distributions Update

Defined Contribution Plans Update

Department of Treasury and Internal Revenue Service Hot Topics

Employer Wellness Programs and EEOC Proposed Rules Under the ADA

ESOP Update

Exempt Organization and Governmental Plans Update

Keeping or Closing the Employer Stock Fund After Dudenhoeffer and Tatum – A Fiduciary Process

Litigation Update

Multinational Employee Benefits & Compensation Issues

Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update

Over 20 Years of IRC Section 162(m) and 30 Years of IRC Section 280G – Has It Made a Difference in Executive Compensation?

Welfare Plans, Cafeteria Plans and Reimbursement Accounts, and EEOC Issues Update

Employment Taxes

Employment Tax Primer for Small Businesses: I'm Ready to Hire My First Employee. What Should I Know About Taxes?

Federal Employment Tax Update

The Count Down Continues: Affordable Care Act (ACA)

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

Current Developments

Death, Divorce and Reproductive Technology: What Every Practitioner Needs to Know Now About Planning For the Future

Section 2801 Uncovered: Taxation of Gifts and Bequests from Covered Expatriates

The Middle Way: The Uniform Trust Decanting Act

Understanding Valuation Discounts

Exempt Organizations

Best Practices: Prizes, Sweepstakes, Contests and Awards

Coloring Outside the Lines: The Art of Gifting Art

Not So Fast: Exempt Organization Changes and Your State Attorney General

Section 501(c)(6) Trade Associations: Tax Issues, Governance, Controversies

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

Current Developments

Implementation and Administration of Self-Cancelling Installment Notes

Income Tax Deductions for Charitable Bequests of IRD

Section 2704(b) Proposed Regulations and Valuation Discounts on Transfers of Closely Held Entities

Financial Transactions

Financial Products and Partnership Interests

Foreign Activities of US Taxpayers

Incorporations and Liquidations of Foreign Entities

Issues Arising Under Section 956 – Part I

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

Joint Current International Developments Panel

Individual & Family Taxation

Household Employee Tax Compliance

Penalty Panel Part II

Taxpayer Filing Status - Options and Recent Law

Insurance Companies

Litigation / Administrative Update

Reinsurance Update

Retaliatory Taxes and Other State Premium Tax Issues

Investment Management

Current Issues for Private Investment Funds and their Managers

Current Issues for Regulated Investment Companies

Thinking About Converting to an RIC? Important Considerations

Joint Section Programs

Estate Tax Return Preparation and Audit Mitigation Strategies

Obergefell: Remaining Estate Planning and Tax Issues and a Look Into the Future

Tax, Immigration, and Employment Issues for Household Employees

Partnerships & LLCs

Issues Arising Under Section 956 – Part II

Management Fee Waivers

Partnership Debt vs. Debt-Like Equity

Staying Dry Under The Umbrella: Avoiding PTP Issues In Umbrella Partnership Structures

Pro Bono & Tax Clinics

Basics of IRS Collection Alternatives

Designing a Pro Bono Project for Your Firm

Recent Developments Affecting Low-Income Taxpayers

Real Estate

Dealer vs. Investor - Caselaw Update

Federal Tax Impact of Using State Tax Credits

Hot Topics

Motivating the Real Estate Deal and Fund Team – Part Deux

S Corporations

Important Developments

Primer on S Corporation Shareholders

S Corporation Valuations Issues

Trusts Decanting with S Corporation Shareholders

Sales, Exchanges & Basis

A Primer on Section 1031 Transactions

Current Developments

Negotiating and Drafting Tax Provisions in Rental Real Estate Purchase Agreements

The "Partnership Installment Note" Transaction

Standards of Tax Practice

Ethical Issues in Federal Tax Practice - The Government and Local Perspective

Ethics Two-Minute Drill

Procedures to Ensure Compliance

State and Local Taxes

Revising the Uniform Unclaimed Property Act

State Resident Tax Credits After the Supreme Court’s Wynne Decision

Tax Accounting

Current Developments

Tax Accounting Method Issues for Financial Institutions and Financial Products

Transaction Costs in Business Acquisitions: Recent Developments and Hot Topics

Update on Prevalent Tangible Property Regulations Issues and Anticipated Guidance

Tax Bridge on the Road

Ethical Issues for Newer Attorneys

Social Media: Ethics in the Internet Age

State Income, Double Taxation, and Tax Discrimination in the Post-Wynne World

Tax Policy & Simplification

Estate Tax on Farms: Repeal, Retain, or Reform?

The Design of Tax Incentives: Lessons from Energy and Environmental Incentives

Teaching Taxation

The Status of the Tax Court post-Kuretski: Significant Shift, Minor Adjustment, or Nothing New?

Transfer Pricing

Preparing for Country by Country Reporting

US Activities of Foreigners & Tax Treaties

The New US Model Treaty and Treasury Explanation: What is Proposed and What is Needed