2007 May Meeting


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 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. In addition, Tax Section books and government submissions can be viewed in the TaxIQ searchable database.

2007 May Meeting, Washington, DC

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Committee Name
Program Material Title
Speaker/Author Name
Document ID Number
Administrative PracticeEthical Issues in Connection with the Patenting of Tax Planning Strategies (Part I – Issues Affecting the Lawyer Who is Seeking or Hold a Patent)Lang, Michael B.
Administrative PracticeSelected Recent Developments in Administrative PracticeHartford, Jamie
Johnson, Kevin
Affiliated and Related CorporationsSection 1.1502-36 and Related IssuesLeatherman, Professor Don
Peabody, Brian
Warnke, Gordon
Banking and Savings InstitutionsForeign Banks in China: How Banks are TaxedChen, Peter Guang
Bankruptcy and WorkoutsFederal Tax Issues Concerning Post-Petition Income of Individual Chapter 11 Debtors under BAPCPACrapo, David N
Bankruptcy and WorkoutsPanel PowerPointGriffith, Doreen
Kwasteniet, Ross M.
Maynes, Todd F.
Wallace, Mark S.
Business Cooperatives and AgricultureCongressional, Department of Treasury, and IRS Current DevelopmentsThompson, Ty
Business Cooperatives and AgricultureCo-op Capital -- Time for a Co-op Investment Fund?Griffin, Mary
Business Cooperatives and AgricultureUniform Limited Cooperative Association ActFrederick, Donald
Capital Recovery and LeasingBB&T Corporation v. United StatesWeisblat, David B.
Capital Recovery and LeasingCurrent Developments Report and Update on Capital Recovery Guidance ProjectsBreaks, Katherine
Capital Recovery and LeasingUpdate and Issues in the Leasing AreaJohnson, Glenn
Civil and Criminal Tax PenaltiesAttorney-Client and Constitutional PrivilegesWilliams, Bradley L.
Civil and Criminal Tax PenaltiesImportant Developments - CriminalCiraolo, Caroline D.
Civil and Criminal Tax PenaltiesInternational Enforcement Subcommittee Materials
Zagaris, Bruce
Civil and Criminal Tax PenaltiesLegislative & Administrative DevelopmentsColvin, John
Civil and Criminal Tax PenaltiesProsecution of Criminal Tax Cases Involving the Economic Substance DoctrineFeld, Lawrence
Muller, Charles
Closely Held BusinessesAvoiding and Defending Against the Trust Fund Recovery PenaltyBell, Craig D.
Borison, Professor Jerome
Wilson, Gregory R.
Closely Held BusinessesSelected Issues in Drafting Joint Venture Agreements, Including Allocation ProvisionsAugust, Jerald D.
White, III, Professor Thomas R.
Community Outreach ProgramChoosing the Proper Form of Legal EntityMarkowitz, Jeff
Community Outreach ProgramChoosing the Proper Form of Legal Entity ProblemsMarkowitz, Jeff
Community Outreach ProgramDepreciation of Real PropertyMarkowitz, Jeff
Community Outreach ProgramInterest DeductionsSchwidetzky, Walter D.
Community Outreach ProgramLike Kind Exchange Transactions by Robert A. RombroSchwidetzky, Walter D.
Community Outreach ProgramTax Planning for Sales of Real PropertySidle, Daryl J.
Community Outreach ProgramTime and Money: IRC 465 and 469Jones, Darryll K.
Corporate TaxDistributions in Connection with AcquisitionsPaul, Deborah L.
Thurston, Sally A
Corporate TaxSatisfying the Active Business Requirement in a Spin-OffRievman, David M.
Court Procedure and PracticeFIN 48: Impact on Litigation and SettlementsSimmens, Todd
Court Procedure and PracticeHypotheticalRizek, Christopher S.
Ruchelman, Charles M.
Sapinski, Richard J.
Employee BenefitsAn Overview of the HIPAA Final Non-Discrimination and Wellness Program Regulations' paperBianchi, Alden J.
Employee BenefitsAn Overview of the HIPAA Final Non-Discrimination and Wellness Program Regulations' presentationBianchi, Alden J.
Employee BenefitsChanges Made by Final Section 415 RegulationsLawson, Kurt P.
Employee BenefitsCMS Guidance for Remote Use and Access to E-PHIStember, Mark L.
Employee BenefitsCongress Enhances Health Savings AccountsStember, Mark L.
Employee BenefitsHIPAA Privacy Rule Keeping Americans’ Health Information Accessible & ConfidentialHoltzman, David S.
Employee BenefitsIRS Issues HSA and HRA Rollover GuidanceStember, Mark L.
Employee BenefitsIRS Outlines Scope of HSA Permitted Insurance and Disregarded CoverageStember, Mark L.
Employee BenefitsPension Protection Act of 2006 New Issues in Plan Design: Qualified Default Investment Funds and Automatic Enrollment PlansO'Hare, Bernard F.
Employment TaxesEmployment Tax Fraud and EvasionCronin, Edward F.
Employment TaxesOverview of Employment Tax FraudAlter, Robert J.
Employment Taxes Section ProgramWorker Classification for Employment Tax PurposesShulman, Harvey J.
Estate and Gift TaxesThe Blount True-th About the F-Amlie Business: Tax and Nontax Considerations in Drafting Buy-Sell AgreementsAghdami, Farhad
Mancini, Mary Ann
Estate and Gift TaxesCurrent Developments in Estate PlanningDelich-Gould, Stacey
Estate and Gift TaxesEstate Planning for the Terminally Ill Client: Even the Blackest Cloud Has a Silver LiningHarris, T. Randolph
Sloan, Barbara A.
Exempt OrganizationsEthical Issues Arising Out of the Patenting of Tax StrategiesLang, Michael B.
Exempt OrganizationsNonprofit Corporations: Looking at the Structure- Revisions and ReviewMoody, Lizabeth A.
Exempt OrganizationsUniform Prudent Management of Institutional Funds ActGary, Susan N.
Fiduciary Income TaxPanel PresentationSega, A. Christopher
Fiduciary Income TaxRecent Developments in Fiduciary Income TaxNewlon, Jeanne L.
Stern, Lisa M.
Fiduciary Income TaxThe Trustee's Duty to Provide Information to Beneficiaries: When Can the Settlor Say "Don''t Ask, Won''t Tell"?O'Brien, Anne
Fiduciary Income TaxUTC Section 105 and UTC Section 813Sega, A. Christopher
Financial TransactionsConvertibles with Hedges and Higher Strike Warrants: Further Tax IssuesMarshall, Eileen
Financial TransactionsConvertibles with Hedge and Higher Strike Warrants OverviewGarlock, David
Foreign Activities of US TaxpayersPrincipal/Super-Entrepreneur Structures and the Contract Manufacturing DebateAngus, Barbara
Daub, Peter
Granwell, Alan
Foreign Lawyers ForumThe New US Model Treaty Practical Implications and Other Countries’ ReactionsTaylor, Willard B.
Foreign Lawyers ForumTransfers of Business Functions Abroad - A Legitimate Crystallization Event or an Illicit Exit Charge by Another Name?Durst, Michael C.
Jacob, Friedhelm
Somerville, James
Van Weeghel, Stef
Individual and Family TaxationInnocent Spouse Case UpdateRice, David
Individual and Family TaxationRemodeling Home Ownership Tax BenefitsCamp, Bryan T.
Carasso, Adam
Kahn, Jeffrey
Lazar, Stuart
Mann, Roberta F.
Investment CompaniesExcess Inclusion Income from REIT Taxable Mortgage PoolsGibian, Karen L.
Investment CompaniesExcess Inclusion Income (panel PowerPoint presentation)Gibian, Karen L.
Investment CompaniesTaxation of Exchange-Traded Funds, Exchange-Traded Notes, and Exchange-Traded PartnershipsFlores, Deanna
Gelinas, A.J. Alex
Riley, Joseph A.
Joint Program: Closely Held Businesses & USAFTTForeign Investment in US Closely Held Businesses - Fundamentals and PlanningAppel, Alan I.
Bernstein, Jack
Rubinger, Jeffrey L.
Joint Program: Estate & Gift Taxes and Fiduciary Income Young Lawyers SubcommitteePanel Materials

Day, Eileen
Sontag, Matthew R. Tobey, Judith

Low Income TaxpayersA Practical Primer on AppealsLeyden, Diana
Low Income TaxpayersCDP Proceedings in AppealsAtkinson, Elizabeth J.
Low Income TaxpayersFiling the Tax Court CaseAtkinson, Elizabeth J.
Low Income TaxpayersInnocent Spouse Relief Section 6015(f)Atkinson, Elizabeth J.
Partnerships & LLCsHot TopicsKugler, Paul F.
Partnerships & LLCsSection 751(b) – ABA Reform ProposalsAbrams, Howard
Partnerships & LLCsSeries LLCs: What We Know (and Don't Know)Donn, Allan G.
Ely, Bruce P.
Schippel, Bahar A.
Partnerships & LLCsSeries LLCs: What We Know (and Don't Know) Powerpoint slidesDonn, Allan G.
Ely, Bruce P.
Schippel, Bahar A.
Pro BonoBusiness Best Practices for Incorporating Pro Bono Work Into Your Law PracticeHawkins, Karen
Leyden, Diana
Salman, Samira
Turner, Suzanne
Real EstateThe "Ought and Is" of TIC Syndications: Rev. Proc. 2002-22 Five Years LaterSteinhause, Darryl
S CorporationsAdministrative Complexities Associated with F Reorganizations Involving S CorporationsHarper, John S.
S CorporationsCurrent Developments In Federal Taxation of S CorporationsHowell-Smith, Laura
S CorporationsLimited Liability Companies Classified as S CorporationsD'Amico, Christopher R
Klein, Steven
Levitt, Ronald
Looney, Stephen R.
S CorporationsS Corporation Charitable Contribution AnalysisNichols, Thomas J.
S CorporationsSec. 1367. Adjustments to Basis of Stock of Shareholders, Etc.Nichols, Thomas J.
Sales, Exchanges & BasisBalancing Taxpayer Protections with Treasury Regulation § 1.1031(k)-1(g) Safe Harbor ProvisionsMiller, Carlene
Sales, Exchanges & BasisCurrent Developments in Like-Kind ExchangesShechtman, David
Sales, Exchanges & BasisEconomic Substance Doctrine - Not Just For Shelters AnymoreBorden, Brad
McKenney, Paul L.B.
Sales, Exchanges & BasisRevisiting the "(g)(6)" Constructive Receipt Rules for Deferred ExchangesShechtman, David
Sales, Exchanges & BasisSales and Exchanges: Current DevelopmentsJensen, Erik M.
Sales, Exchanges & BasisSample Provision Exchange AgreementShechtman, David
State and Local TaxesApportionment of Intangibles and Services: Is Cost of Performance Still The Way to Go?Joseph, Carl
Reeder, Kimberley M.
Wilson, Margaret C.
State and Local TaxesState Unclaimed Property UpdateBiek, John A.
State and Local Taxes: Mini-ProgramThe Ongoing Controversy About State and Local Nexus Issues- Is There a Resolution In Sight?Rosen, Art
Smith, Scott D.
Teaching TaxationMurphy v. IRS Panel PowerPoint

Germain, Gregory

Teaching TaxationMurphy’s Law: Bad Cases Can Make Good TeachersAbreu, Professor Alice
Transfer PricingRecent Trends in Transfer Pricing Audits and PenaltiesFanaroff, Carolyn D.
Johnson, Jeffrey
VAT & Other Consumption TaxesA Federal VAT in a State Consumption Tax WorldPerry, Victoria J.