2009 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.

2009 May Meeting, Washington, DC Return to Index Search Page
Committee Name
Program Material Title
Speaker/Author Name
Document ID Number
Administrative PracticeImportant DevelopmentsBreen, Jennifer
Administrative PracticeUpdate on International Enforcement and ExaminationsMurray, Fred
Administrative PracticeAnalysis & Update on Offshore Bank InvestigationsWeinstein, Andrew H.
Administrative PracticeLiechtenstein Global TrustWeinstein, Andrew H.
Affiliated and Related CorporationsPanel PowerPointCollins, Bryan5470200905097
Affiliated and Related CorporationsCurrent Developments in Consolidated ReturnsLevine, Philip5470200905100
Banking & Savings InstitutionsPanel PowerPointAskey, Elizabeth5470200905088
Bankruptcy & WorkoutsPresentation OutlineCamp, Bryan and Keith Fogg5470200905050
Bankruptcy & WorkoutsThe Other End of the Firehouse: The Treasury Giveth and the IRS Taketh AwayPhelan, Robin5470200905069
Civil & Criminal Tax PenaltiesImportant Developments - CriminalBrackney, Megan L.
and Diana L. Erbsen
Civil & Criminal Tax PenaltiesImportant Developments on Civil Penalties: January 2009 through April 2009Cullinan, Thomas A.
and Julie P. Bowling
Civil & Criminal Tax PenaltiesTrusts and Confidentiality: The End of the Banking SecrecyZagaris, Bruce5470200905073
Closely Held BusinessBuy-Sell Agreements for Closely Held Business and Professional Organizations: Tax and Practical Considerations-With FormsHarris, Morton5470200905007
Closely Held BusinessBuy-Sell Agreements & IRC Section 409A; Restrictions on Separation PayMartin, Alison5470200905006
Closely Held BusinessSale Of A Business Or Practice & Sale Of Personal GoodwillMartin, Alison5470200905058
Corporate TaxPanel PowerPointPenico, Victor5470200905087
Court Procedure & PracticePanel PowerPointMinkovich, Alexandra5470200905103
Employee BenefitsWelfare Benefits Update: GINA, Michelle’s Law, Mental Health Parity, New COBRA Rules and Section 125 RegulationsBianchi, Alden5470200905094
Employee BenefitsIssues in Same Gender BenefitsBurbank, Julie5470200905028
Employee BenefitsSame-Sex Marriage:DOMA & the States’ ApproachesEickman, Matthew5470200905078
Employee BenefitsSame-Sex Marriage:DOMA & the States’ Approaches (PowerPoint)Eickman, Matthew5470200905079
Employment TaxesBankruptcy Filing and Federal Employment TaxesKundra, Chaya5470200905029
Employment TaxesImportant DevelopmentsWeissman, William Hays5470200905102
Energy & Environmental TaxesG&G OutlineSwiech, Robert A.5470200905017
Energy & Environmental TaxesOil and Gas 101: G&GSwiech, Robert A.5470200905066
Estate & Gift TaxesCurrent Developments in Estate PlanningCarter, Benjamin G5470200905096
Estate & Gift TaxesTax Dangers When Exercising Powers Over Trusts-The GST Regulations and the Delaware Tax TrapNenno, Richard W.5470200905022
Estate & Gift TaxesIncome Taxation of Simple and Complex TrustsDavis, Lora G.,
Hannah W. Mensch, and Daniel M. Yarmish
Estate & Gift TaxesEstate Planning During Turbulent TimesPratt, David5470200905015
Estate & Gift TaxesAlternate Valuation Under Section 2032Schimmel, Joseph Barry5470200905001
Exempt OrganizationsNon-Tax Rules Governing EO Lobbying: Lobbying Disclosure Act and Federal Gift RulesBirkenstock, Joseph5470200905033
Exempt OrganizationsPanel MaterialsDostart, Paul J.5470200905037
Exempt OrganizationsComparison of IRC, LDA, and PRA Lobbying Regimes - April 2009Fei, Rosemary5470200905010
Exempt OrganizationsLobbying by Public Charities: An IntroductionFei, Rosemary5470200905030
Exempt OrganizationsThe Section 6033 Proxy Tax: A Guide for Section 501(c)(4), 501(c)(5), and 501(c)(6) OrganizationsFei, Rosemary5470200905070
Exempt OrganizationsLobbying and Section 501(C)(3) Organizations: Characterization IssuesHill, Frances5470200905031
Exempt OrganizationsRevision to the Form 990: More Than a Tax ReturnSiegel, Jack5470200905054
Fiduciary Income TaxIncome Tax Planning for Trusts: Selected TopicsHood, H. Carter5470200905085
Fiduciary Income TaxAn Introduction to Actuarial Valuations for Estate PlannersKatzenstein, Lawrence P.5470200905003
Fiduciary Income TaxA Focus on the Impact of Ponzi SchemesKosnitzky, Michael5470200905075
Fiduciary Income TaxRecent Developments in Fiduciary Income TaxStern, Lisa M.5470200905089
Financial TransactionsRules Governing the Combination of Derivatives: Is Coherence Possible?Stevens, Matthew5470200905055
Foreign Activities of US TaxpayersCross-Border Case StudiesBlessing, Peter H.5470200905083
Foreign Lawyers ForumInternational Tax Legislation: What''s On the Horizon?West, Philip R.5470200905086
Individual & Family TaxationIndividual and Family Taxation DevelopmentsEpstein, Phyllis Horn and
Lance E. Rothenberg
Individual & Family TaxationPanel PowerPointFlores, Deanna5470200905044
Individual & Family TaxationPanel PowerPointMann, Prof. Roberta5470200905042
Individual & Family TaxationInnocent Spouse 2009 UpdateRice, David Lee5470200905024
LITC WorkshopCDP Appeal of Collection Matters Case StudyBlair, Keith5470200905008
LITC WorkshopSample Form 433-A: Collection Information Statement for Wage Earners and Self-Employed IndividualsBlair, Keith5470200905059
LITC WorkshopInnocent Spouse: Section 6015Kensinger, Dale5470200905025
LITC WorkshopSection 6015(f) Factors HandoutKensinger, Dale5470200905061
LITC WorkshopRelief from Joint & Several Liability at a GlanceKohlhoff, Paul M.5470200905052
LITC WorkshopPanel MaterialsSmith, Carlton M.5470200905036
Low Income TaxpayersNew Tax Legislation for Low Income TaxpayersForman, Jonathan B.5470200905032
Low Income TaxpayersReaching Out to ESL Taxpayers: Undocumented ImmigrantsLipman, Francine J.5470200905105
Partnerships & LLCsSection 457A Deferred Compensation Guidance: Not Just Foreign Hedge FundsMincey, Glenn5470200905060
Partnerships & LLCsCreditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax LossRubin, Blake D., Andrea Macintosh Whiteway, and
Jon G. Finkelstein
Partnerships & LLCsPanel PowerPointYearout, Thomas E., Robert R. Keatinge and Dianna K. Miosi5470200905039
Pro BonoSPEC - Stakeholder Partnerships, Education and CommunicationAnderson, Kevin D.5470200905063
Real EstateForfeiture, Abandonment and Worthlessness of Partnership InterestsKatz, Beverly, James Lowy, and Carlene Miller5470200905016
Real EstatePartnership Freezes: A Silver Lining in the Economic Downturn?Penick, Barksdale and Grace Kim
Real EstatePanel MaterialsRathbone, Coni, Kevin Thomason, and Edward J. Hannon5470200905035
Real EstatePanel PresentationSowell, James B.5470200905048
Real EstateThe Silver Lining - Tax Planning Opportunities Created by Depressed Asset ValuesTucker, Stefan F.5470200905071
Real EstateWealth Preservation Planning for Real Estate Owners and Their FamiliesTucker, Stefan F.5470200905074
S CorporationsImportant Developments in the Federal Income Taxation of S CorporationsAnderson, Kevin D.5470200905020
S CorporationsS Corporation Banking Tax DevelopmentsAnderson, Kevin D.5470200905056
S CorporationsS Corporation Current DevelopmentsAnderson, Kevin D.5470200905057
S CorporationsPanel PowerPointHarper, John S.5470200905045
Sales, Exchanges & BasisSales and Exchanges: Current DevelopmentsJensen, Erik5470200905090
Sales, Exchanges & BasisPanel PowerPointMcKenney, Paul L. B.5470200905041
Sales, Exchanges & BasisPanel PowerPointMcKenney, Paul L. B.5470200905041
Sales, Exchanges & BasisPanel OutlineShechtman, David5470200905038
Sales, Exchanges & BasisPanel PowerPointWilensky, Mark E. and David Shechtman5470200905040
Section Program: Employee BenefitsThe Latest in ERISA Litigation - Employee Benefits Law and Practice Update: Spring 2009Braden, Gregory5470200905068
Section Program: Employee BenefitsBenefits in a Challenging Economy - The Legacy Cost of Retiree Medical BenefitsCowart, Greta5470200905005
Section Program: Employee BenefitsCOBRA in Tough Economic TimesCowart, Greta5470200905009
Section Program: Employee BenefitsSeverance PayRyan, Priscilla5470200905062
Section Program: Employment TaxesCriminal Employment Tax IssuesCronin, Ted5470200905012
Section Program: Energy & Environmental TaxesTax Aspects of Alternative Energy Investments: Biofuel Tax IncentivesKaret, Deborah5470200905080
Section Program: Energy & Environmental TaxesPanel PowerPointMann, Prof. Roberta5470200905047
Section Program: Energy & Environmental TaxesQualifying Advanced Energy Project CreditReinstein, Todd5470200905051
Section Program: Exempt OrganizationsIRS Form 990 and Instructions: Governance Policies and ProceduresSevcik, Richard5470200905027
Section Program: Tax Exempt FinancingDirect Payment Build America Bonds and Recovery Zone Economic Development Bonds: How Do They Work?"Anderson, Arthur5470200905013
Section Program: Tax Exempt FinancingEnergy Tax Credit Bonds: How do They Work?Anderson, Arthur5470200905014
Section Program: Tax Exempt FinancingTax Credit Bonds for Public School: How Do They Work?Anderson, Arthur5470200905065
Section Program: Tax Exempt FinancingBrazil: In Bound Cross-Border Tax IssuesUtumi, Ana Claudia Akie5470200905082
Standards of Tax PracticeRecent Developments and Decisions from the IRS’ Office of Professional ResposibilityGavioli, Laura5470200905099
Standards of Tax PracticeHypotheticals for Ethics and FBAR PanelHodes, Rochelle5470200905018
State and Local TaxesThe “Charity Care” Requirement for Hospital Property Tax ExemptionsBernert, Edward5470200905067
State and Local TaxesAn Introductory Look at the Impact of International Financial Reporting of International Financial Reporting Standards (IFRS) on U.S. and State Standards (IFRS) on U.S. and State and Local Taxation and Local TaxationKovacic, Don S.5470200905076
State and Local TaxesGreen Incentives, Deductions, Exemptions, and RefundsLipinski Galland, Stephanie5470200905084
State and Local TaxesTransfer Pricing in a SALT ContextZinn, Philip5470200905072
Tax AccountingPanel PowerPointAuclair, David5470200905095
Tax AccountingPanel PowerPointKay, Sharon5470200905098
Tax AccountingPanel PowerPointSkarda, Scott5470200905046
Tax AccountingIRS Exam’s Perspective on Taxpayer Initiated Change in Accounting MethodsWhitworth, Philip5470200905026
Teaching TaxationPanel PowerPointMcCormack, Shannon Weeks5470200905043
Teaching TaxationSyllabus: Graduate Honors Seminar on Corporate Tax SheltersPugh, Cary D.5470200905064
Transfer PricingThe New Temporary Cost Sharing Regulations of §1.482-7TRyan, Eric5470200905081
USAFTTPanel PowerPointRubinger, Jeffrey5470200905101
USAFTTPanel PowerPointShapiro, David5470200905104
VAT & Other Consumption TaxesAn Add-On VAT for the United States: Summary and RecommendationsAvi-Yonah, Prof. Reuven5470200905002