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.
2009 May Meeting, Washington, DC
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Administrative Practice
Important Developments
Update on International Enforcement and Examinations
Analysis & Update on Offshore Bank Investigations
Liechtenstein Global Trust
Affiliated and Related Corporations
Panel PowerPoint
Current Developments in Consolidated Returns
Banking & Savings Institutions
Panel PowerPoint
Bankruptcy & Workouts
Presentation Outline
The Other End of the Firehouse: The Treasury Giveth and the IRS Taketh Away
Civil & Criminal Tax Penalties
Important Developments - Criminal
Important Developments on Civil Penalties: January 2009 through April 2009
Trusts and Confidentiality: The End of the Banking Secrecy
Closely Held Business
Buy-Sell Agreements for Closely Held Business and Professional Organizations: Tax and Practical Considerations-With Forms
Buy-Sell Agreements & IRC Section 409A; Restrictions on Separation Pay
Sale Of A Business Or Practice & Sale Of Personal Goodwill
Corporate Tax
Panel PowerPoint
Court Procedure & Practice
Panel PowerPoint
Employee Benefits
Welfare Benefits Update: GINA, Michelle’s Law, Mental Health Parity, New COBRA Rules and Section 125 Regulations
Issues in Same Gender Benefits
Same-Sex Marriage:DOMA & the States’ Approaches
- Same-Sex Marriage: DOMA & the States'' Approaches
- Same-Sex Marriage: DOMA & the States’ Approaches (PowerPoint)
Employment Taxes
Bankruptcy Filing and Federal Employment Taxes
Important Developments
Energy & Environmental Taxes
G&G Outline
Oil and Gas 101: G&G
Estate & Gift Taxes
Current Developments in Estate Planning
Income Taxation of Simple and Complex Trusts
Estate Planning During Turbulent Times
Alternate Valuation Under Section 2032
Exempt Organizations
Non-Tax Rules Governing EO Lobbying: Lobbying Disclosure Act and Federal Gift Rules
Panel Materials
Comparison of IRC, LDA, and PRA Lobbying Regimes - April 2009
Lobbying by Public Charities: An Introduction
The Section 6033 Proxy Tax: A Guide for Section 501(c)(4), 501(c)(5), and 501(c)(6) Organizations
Lobbying and Section 501(C)(3) Organizations: Characterization Issues
Revision to the Form 990: More Than a Tax Return
Fiduciary Income Tax
Income Tax Planning for Trusts: Selected Topics
An Introduction to Actuarial Valuations for Estate Planners
A Focus on the Impact of Ponzi Schemes
Recent Developments in Fiduciary Income Tax
Financial Transactions
Rules Governing the Combination of Derivatives: Is Coherence Possible?
Foreign Activities of US Taxpayers
Cross-Border Case Studies
Foreign Lawyers Forum
International Tax Legislation: What''s On the Horizon?
Individual & Family Taxation
Individual and Family Taxation Developments
Panel PowerPoints
- Panel PowerPoint: Inbound Investment by Foreign Governments
- The Disappearing (and the Disappeared) QI: Protecting Clients Up Front and After (slides)
Innocent Spouse 2009 Update
LITC Workshop
CDP Appeal of Collection Matters Case Study
Sample Form 433-A: Collection Information Statement for Wage Earners and Self-Employed Individuals
Innocent Spouse: Section 6015
Section 6015(f) Factors Handout
Relief from Joint & Several Liability at a Glance
Panel Materials
Low Income Taxpayers
New Tax Legislation for Low Income Taxpayers
Reaching Out to ESL Taxpayers: Undocumented Immigrants
Partnerships & LLCs
Section 457A Deferred Compensation Guidance: Not Just Foreign Hedge Funds
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss
Panel PowerPoint
Pro Bono
SPEC - Stakeholder Partnerships, Education and Communication
Forfeiture, Abandonment and Worthlessness of Partnership Interests
Real Estate
Partnership Freezes: A Silver Lining in the Economic Downturn?
Panel Materials
Panel Presentation
The Silver Lining - Tax Planning Opportunities Created by Depressed Asset Values
Wealth Preservation Planning for Real Estate Owners and Their Families
S Corporations
Important Developments in the Federal Income Taxation of S Corporations
S Corporation Banking Tax Developments
S Corporation Current Developments
Panel PowerPoint
Sales, Exchanges & Basis
Sales and Exchanges: Current Developments
Panel PowerPoint
- The Disappearing (and the Disappeared) QI: Protecting Clients Up Front and After
- Someone Made Off With My Money: Tax Issues for Ponzi Scheme Victims
Panel Outline
Section Program: Employee Benefits
The Latest in ERISA Litigation - Employee Benefits Law and Practice Update: Spring 2009
Benefits in a Challenging Economy - The Legacy Cost of Retiree Medical Benefits
COBRA in Tough Economic Times
Severance Pay
Section Program: Employment Taxes
Criminal Employment Tax Issues
Section Program: Energy & Environmental Taxes
Tax Aspects of Alternative Energy Investments: Biofuel Tax Incentives
Panel PowerPoint
Qualifying Advanced Energy Project Credit
Section Program: Exempt Organizations
IRS Form 990 and Instructions: Governance Policies and Procedures
Section Program: Tax Exempt Financing
Direct Payment Build America Bonds and Recovery Zone Economic Development Bonds: How Do They Work?"
Energy Tax Credit Bonds: How do They Work?
Tax Credit Bonds for Public School: How Do They Work?
Brazil: In Bound Cross-Border Tax Issues
Standards of Tax Practice
Recent Developments and Decisions from the IRS’ Office of Professional Resposibility
Hypotheticals for Ethics and FBAR Panel
State and Local Taxes
The “Charity Care” Requirement for Hospital Property Tax Exemptions
An 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 Taxation
Green Incentives, Deductions, Exemptions, and Refunds
Transfer Pricing in a SALT Context
Tax Accounting
Panel PowerPoints
IRS Exam’s Perspective on Taxpayer Initiated Change in Accounting Methods
Teaching Taxation
Panel PowerPoint
Syllabus: Graduate Honors Seminar on Corporate Tax Shelters
Transfer Pricing
The New Temporary Cost Sharing Regulations of §1.482-7T
USAFTT
Panel PowerPoints
VAT & Other Consumption Taxes
An Add-On VAT for the United States: Summary and Recommendations