TaxIQ

2008 May Meeting

May 8-10, Washington, DC

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.

2008 May Meeting, Washington, DC

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Administrative Practice

Panel Outline

Panel PowerPoints

Selected Recent Developments in Administrative Practice

Banking and Savings Institutions

Life Settlement Opportunities: Life Insurance Policies Become a Mainstream Asset Class

Bankruptcy and Workouts

State Taxation of Troubled Companies

Civil and Criminal Tax Penalties

The Eliot Spitzer Story - What Actually Happened?

Important Civil Developments: January 2008 through April 2008

Important Developments - Criminal

Recent Tax-Related Sentencing Cases

Reports of Subcommittees: Legislative and Administrative Developments

Closely Held Businesses

IRS Collection: Update and Overlooked Strategies

Taxation of the Purchase and Sale of a Professional Practice

Corporate Tax

Compensation Arrangements in Corporate Transactions

Court Procedure and Practice

Appeal of Tax Cases: Potential Pitfalls and Procedural Issues

Summary of Current Developments

Court Procedure and Practice: Section Program

Panel Paper

Employee Benefits

Current Health Plan Issues: Subrogation and the Use of VEBAs to Fund Retiree Liabilities

409A Restrictions on Nonqualified Deferred Compensation

409A: the UK angle

Internal Revenue Code Section 409A - Implications for Canadian SERPS

Panel Paper

Panel PowerPoints

Retiree VEBAs

Voluntary Employees’ Beneficiary Association (“VEBAs”) paper

Employee Benefits: Section Program

Cross-border M&A: the UK angle

Identifying and Dealing With Compensation and Benefits Issues – A Canadian Perspective

Pensions and Other Benefits in the Context of Cross-Border Mergers and Acquisitions: a Dutch Perspective

Employee Benefits: Subcommittee on Defined Contribution Plans and Task Force on Electronic Plan Administration/Vendor Management

DOL Proposed Regulations Regarding Service Provider Disclosures

Energy and Environmental Taxes

The Federal Production Tax Credit and Other Tax Issues of Renewable Energy

Estate and Gift Taxes

Current Developments in Estate Planning

Estate Planning for S Corporations

Gift-Splitting - A Boondoggle Or A Bad Idea?

Gift-Splitting Decision Tree

Recent Cases Affecting Family Limited Partnerships and LLCs

Fiduciary Income Tax

Practitioner Penalties Under Circular 230 § 10.34

Preparer Penalties Under IRC § 6694

Recent Developments in Fiduciary Income Tax

Financial Transactions

Distressed Debt Investing

Exchange-Traded Notes (ETNs)

Foreign Activities of US Taxpayers

Developments, Opportunities & Pitfalls in International M&A

Subpart F: Proposed Regulations on Contract Manufacturing

Foreign Lawyers Forum

Panel PowerPoint

Individual and Family Taxation

The Continuing Problems of the Taxation of Damage Awards: A Brief Introduction

Ethical Materials

Tax Consequences of Home Foreclosure

Joint Session of FAUST, FLF, Transfer Pricing and USAFTT

Current Developments: International Tax

Joint Session of Standards of Tax Practice, Civil & Criminal Penelties, Young Lawyer Forum

Panel Paper

Low Income Taxpayers

Refund Anticipation Loans: A Primer

Low Income Taxpayer Clinic Workshop

Audit Reconsideration: Talking Points

Audit Reconsideration PPT

Earned Income Credit Outline (2005 & Later Years)

Panel PowerPoint Presentation

Partnerships & LLCs

Order in the Court: Why Ordering Matters in Partnership Transactions

Panel Paper

Panel PowerPoints

Partnerships & LLCs Hot Topics

Pro Bono

Mortgage Forgiveness Debt Relief Act of 2007

Real Estate

Creditor Restructuring Issues

Investment in U.S. Real Estate by Sovereign Wealth Funds

Top Ten Questions: Lease Incentives and Terminations

Triggering Real Estate Losses

S Corporations

The Insolvent S Corporation – Primer of Tax Concerns

Tax-Free Reorganizations Involving S Corporations

Sales, Exchanges & Basis

Current Developments in Like-Kind Exchanges

Preparer Standards? I didn't even see that return, much less sign it!

Structured Sales as a Safety Net for Intended Section 1031 Exchanges - A Contrary View

Section Program: Court Procedure and Practice

Panel Paper

Section Program: Employee Benefits

Cross-border M&A: the UK angle

Section Program: Employee Benefits

Identifying and Dealing With Compensation and Benefits Issues – A Canadian Perspective

Pensions and Other Benefits in the Context of Cross-Border Mergers and Acquisitions: a Dutch Perspective

Section Program: FAUST, FLF, USAFTT and Transfer Pricing

Panel PowerPoint

Section Program: State and Local Taxes

FAS 109, FIN 48, ABA-AICPA Treaty and Other Background

Textron, Inc - Learning Points

Standards of Tax Practice

Addressing Taxpayers’ Errors and Omissions

Panel Paper

State and Local Taxes

Communications Tax Reform

Internet Tax Freedom Act Amendments Act of 2007 (not a typo)

Panel PowerPoints

The New Virginia Communications Taxes

Panel Paper

Vendor Liability Exposure for Tax Collection Duties: Recent Cases and Emerging Issues

State and Local Taxes: Section Program

FAS 109, FIN 48, ABA-AICPA Treaty and Other Background

Textron, Inc - Learning Points

Tax Accounting

Panel Paper

Panel PowerPoints

Tax Exempt Financing

Debt Restructurings - Mini-Agenda and Discussion Points

Transfer Pricing

The 2007 CSA Buy-In CIP: Implications of the Income Method

Competent Authority/US-Canada Bilateral Relationship

Resolution of US-Canadian Transfer Pricing Disputes

US Activities of Foreigners and Tax Treaties

Sovereign Wealth Funds: Tell Me More... And More

US Activities of Foreigners and Tax Treaties

The Taxation of Sovereign Wealth Funds - Section 892 and Beyond

VAT & Other Consumption Taxes

Multi-jurisdictional VATs: An International Comparison

Risk, Rents and Regressivity Revisited: Why the United States Needs both an Income Tax and a VAT