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2016 Joint Fall CLE Meeting

September 29-October 1, Boston, MA

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

Good News, Your Audit is Over. Or is it? The Process and Impact of a Joint Committee Review

Important Developments

International Information Return Penalties from Assessment to Abatement and All That is Inbetween

Affiliated and Related Corporations

Application of the Proposed Section 385 Regulations to Consolidated Groups

Do We Really Understand the Consolidated E&P Rules?

Capital Recovery and Leasing

Basis Recovery for Assets Subject to the Foreign Sales Corporation Regime or Extraterritorial Income Exclusions

Current Developments Report and Update on Pending Guidance

Civil and Criminal Tax Penalties

Civil and Criminal Enforcement Tools for Use Against Overseas Taxpayers and Taxpayers with Overseas Assets

It’s a Small World After All: Evidence in Offshore Noncompliance Cases (Part II)

Valuation Misstatement Penalties

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

A Primer on Key Tax Elections to Plan for When Estate Planning with Closely Held Business Interests

State Taxation of Trusts Holding Business Interests

Corporate Tax

Debt and Equity as of October 1, 2016

Recent Section 355 Developments

Court Procedure and Practice

It’s a Small World After All: Evidence in Offshore Noncompliance Cases (Part I)

Large Case Litigation in the Tax Court – Discovery and Depositions

"PATH" Through Privileges


Tax and Planning Considerations for Special Needs Trusts

Tax and Social Policy: Delivering Social Benefits Through the Tax Code

Employee Benefits (TX), Employee Benefits Group (TE) and Welfare Plans Committee (TE)

401(k) Plans on Autopilot

Defined Benefit Plan and Distributions Update

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Exempt Organization and Governmental Plans Update

Litigation Update

Maintaining Retirement Plan Documents after Revenue Procedure 2016-37

Multinational Employee Benefits & Compensation Issues

Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update

Plan Participant Disclosures

The Proposed 457(f) and 409A Regulations - What You Need to Know

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

Employment Taxes

Employment Taxes and Criminal Prosecutions

Federal Employment Tax Update

New Certified Professional Employer Organizations

Worker Classification and the Tax Court

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

New Hampshire Trusts: Why the Granite State Rocks at Trust Administration

They’re Finally Here! Unpacking the Proposed Regulations under Section 2704(b)

Exempt Organizations

Corporate Integration and Exempt Organizations

The PATH to Partnership

Using Non-501(c)(3) Vehicles to Accomplish Philanthropic Objectives

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

Current Developments

Painting By Numbers: The Art of Planning With Art

The New Basis Consistency Rules: The Top Issues Facing Practitioners

The “Shark Fin” CLAT - A Valuable Estate Planning Tool, or Should You Stay Out of the Water?

Financial Transactions

Section 385, the Financial Industry and the Proposed (Final?) Regulations

Section 871(m) Update and the New QI - QDD Notice

Speaking Truth to Power: The Finance Committee Reports on the Modernization of Derivatives Act

Foreign Activities of US Taxpayers

Managing Cash in an Ever Changing World

Individual & Family Taxation

Ethical Considerations in Individual and Family Representation

Higher Education Savings and Planning: Tax & Non-Tax Considerations

Insurance Companies

Section 385 Regulations

The Secret Life of Captives

Investment Management

Current Legislative and Regulatory Initiatives Impacting Regulated Investment Companies

Managing the Special Tax Issues Presented by Sovereign Wealth Fund Investors in US-Domiciled Funds

Partnership Audit Reform and Private Funds

Partnerships & LLCs

Hot Topics in Partnerships & LLCs

Qualifying Income of PTP’s: What’s In (And What’s Out)

Recent Sea Changes Affecting Subchapter K: Sections 385 and Section 721(c)

Section 743 Basis Adjustments

Pro Bono & Tax Clinics


Military Tax Issues

Poverty and Tax in America

Recent Developments

Real Estate

Current Events Affecting Real Estate Transactions

PATH Act - Section 897

S Corporations

Important Developments

Sales, Exchanges & Basis

Current Developments

“I Was Ripped Off. Do I Get a Deduction?”

Joint Section Programs

Nationwide Marriage Equality Revisited: Emerging Issues

Standards of Tax Practice

Ethical Considerations in IRS Settlement Negotiations

Ethical Issues in Federal Tax Practice - The Government Perspective

Ethical Obligations in Representing Deceased, Incompetent and Unavailable Clients

State & Local Taxes

No Winners Here: Tax Administration in an Anti-tax Environment

Potential State Tax Implications of Proposed IRC 385 Debt/Equity Regulations

Remote Use Tax Collection in a Post-Quill World

Tax Accounting

Inventory Accounting Update

Issues Involving Advance Payments

Tax Bridge on the Road

Basics & Hot Topics: RICs and REITs

Nuts & Bolts: Same-Sex Estate Planning after Obergfell v. Hodges

The Intersection of Sports and Tax Law

Tax Policy & Simplification

Integration of Corporate and Shareholder Income Taxes

Tax Incentives for Technological Innovation

Tax Practice Management and Young Lawyers Forum

Legal Incubators: What Are They and How Can They Impact My Practice?

Teaching Taxation and State & Local Taxes

When Is Something a “Tax”?

Transfer Pricing

Current Transfer Pricing Issues in the Biotechnology and Technology Industries

OECD Country-by-Country Data Submissions: A Potential for Misapplication of Big Data?

The Work of Competent Authority Today: Perspectives from Canada and the US

US Activities of Foreigners & Tax Treaties

Brave New World - Implications of the Proposed 385 Regulations on Inbound Transactions