TaxIQ

2017 Joint Fall CLE Meeting

September 14-16, Austin, TX

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

Dawn of a New Era – the New Partnership Audit Rules Will Soon Be Upon Us

Important Developments in Administrative Practice

Affiliated and Related Corporations

Current Developments in Affiliated & Related Corporations

Section 267: More than Granite Trust

Banking & Savings Institutions

Beyond Bitcoin: Blockchain and the Tax System

Current Developments in Captive Insurance Companies

Energy Credits – Watt to Do?

Capital Recovery and Leasing

Current Developments Report and Update on Pending Guidance

Examination Experience with the Tangible Property Regulations

Civil and Criminal Tax Penalties

Introduction to the New Chief of CI

Pressure from Foreign Governments and International Organizations on U.S. Tax Practitioners and Proposed Responses

Reports of Subcommittees on Important Developments

State Prosecution of Tax Crimes

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

New Issues in Partnership Freezes

Options for Cross-Purchase and Redemption Structures

Partnership Audit Rules: Update and Practical Considerations for Closely Held Businesses

Recent Self-Employment Cases and Planning Implications

Practical Uses of Sales of Business Interests to Intentionally Defective Grantor Trusts and Grantor Retained Annuity Trusts for Closely-Held Business Owners

Collection Workshop

How to Represent Taxpayers in Collection Matters From the Notice and Demand Through the Notice of Determination

Corporate Tax

Current Developments in Corporate Tax

Exploring the Boundaries of General Utilities Repeal

Revenue Ruling Guidance We’d Like to See

Court Procedure and Practice

Answering for a Professional’s Misconduct – How a Professional’s Actions Can Become the Taxpayer’s Responsibility

Can’t Get There from Here: Passport Restrictions for Seriously Delinquent Tax Debtors

Current Developments in Court Procedure and Practice

Questions About Questions: How to Interview a Witness

Revenue Agent as Witness

Diversity

ITIN, FICA, CSED, CDP... Am I Speaking Your Language? Increasing Participation Among English as a Second Language Communities in Federal and Local Tax Systems

Employee Benefits

Defined Benefit Plans and Distributions Update

Defined Contribution Plans Update

ESOP Update

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Exempt Organization and Governmental Plans Update

Fiduciary Responsibility & Plan Investments Update

Missing Participant Issues and Proposed Expansion of PBGC Missing Participant Program

Multinational Employee Benefits & Compensation Issues Update

Multiple Employers, PEOs and Controlled Groups Update

Proxy Drafting in Uncertain Times

Repeal, Replace and Deregulate: The First Six Months

Welfare Plans and EEOC, FMLA and Leaves Issues Update

Employment Taxes

Hot Topics in Employment Taxes

How to Fix It? Practical Considerations in Employment Tax Corrections

Mobile Workforce

Energy & Environmental Taxes

Updates Impacting the Energy Industry

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

Family Limited Partnerships – Update

Moving to Tax Paradise: Three Options for the Mobile Taxpayer

Exempt Organizations

Exemption from Property Tax vs. Income Tax: Analyzing the Intersection

Intermediaries: The EO "Swiss Army Knife"

Lessening the Burdens of Government in the 21st Century

News from the IRS and Treasury

Not-for-Profit Financial Reporting: What Tax Lawyers Need to Know about the New FASB Guidance

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

Abbreviated Subchapter J Boot Camp – Income Taxation of Ordinary Trusts

Current Developments and Section 682 Support Trusts

Estate Planning and S-Corporation Stock: What Were Those Rules Again?

Financial Transactions

Mark-to-Market Taxation: Examining the Prospects for MODA or Similar Legislation

Individual & Family Taxation

Military VITA Training Opportunities Through the Adopt-A Base Program

Private Cause of Action for Improper Issuance of Information Returns

Tax Issues Facing the Amish Community

Insurance Companies

Correcting Failed Life Products

Current Health Care Tax Issues

Update on OECD Initiatives Affecting Insurance Companies

Investment Management

Current Issues for Funds Making Energy-Related Investments

Grecian Magnesite: Exiting Private Funds with ECI Investments

RIC Liquidations

Partnerships & LLCs

Advantages of the Partnership Form

Stacked Partnerships: Straightforward Tiers or Potential Tears?

Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do? - Part 1

Pro Bono & Tax Clinics

Private Debt Collection

Recent Developments in Pro Bono & Tax Clinics

S Corporations

Important Developments in S Corporations

Section 409A Issue Spotting

Using LLCs as S Corporations

Sales, Exchanges and Basis

Capital Gains for Songwriters and Other Creators - at the Austin City Limits and Beyond

Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis

Taxation of Payments for Participating in Infrastructure Projects

What If? Contingent Payment Issues in Real Estate Transactions

Section Programs

Hurricane Harvey – Tax Issues for Disaster Survivors

Standards of Tax Practice

A Comprehensive Look at Malpractice, Insurance, and Related Issues

A Primer on the IRS Disciplinary Process

Ethical Issues in Federal Tax Practice – The Government Perspective

State & Local Taxes

False Claims Acts and State Taxes

View From the Texas Comptroller’s Office

Tax Accounting

Comparison of Revenue Recognition Methods Between ASC 606 and Section 451

Current Developments in Tax Accounting

How New Partnership Audit Rules Will Impact Accounting Methods Procedures

Tax Accounting Period Issues

Tax Bridge on the Road

Employee Benefits: How Taxing Can They Be?

International Tax Developments: Cross-Border Tax Issues When Operating in Mexico

Private Equity: Key US Tax Considerations

Tax Policy and Simplification

Recent Practice Changes at IRS Appeals

Tax Aspects of Healthcare Reform

Tax Practice Management

The Ethical Duty of Technology Competence

Teaching Taxation

Best Practices in Drafting and Interpreting IRS Guidance

Transfer Pricing

Base Erosion and Profit Shifting (BEPS): Transfer Pricing Update

Mexican Transfer Pricing and Dispute Resolution Issues

Transfer Pricing Methods in Tax Court: Economic Considerations and Implications

US Activities of Foreigners & Tax Treaties

Hiding the Ball

Young Lawyers Forum

Tax Issues in the Life Cycle of Technology