May 25, 2017

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 Practice Important Developments Breen, Jennifer
Administrative Practice Update on International Enforcement and Examinations Murray, Fred
Administrative Practice Analysis & Update on Offshore Bank Investigations Weinstein, Andrew H.
Administrative Practice Liechtenstein Global Trust Weinstein, Andrew H.
Affiliated and Related Corporations Panel PowerPoint Collins, Bryan 5470200905097
Affiliated and Related Corporations Current Developments in Consolidated Returns Levine, Philip 5470200905100
Banking & Savings Institutions Panel PowerPoint Askey, Elizabeth 5470200905088
Bankruptcy & Workouts Presentation Outline Camp, Bryan and Keith Fogg 5470200905050
Bankruptcy & Workouts The Other End of the Firehouse: The Treasury Giveth and the IRS Taketh Away Phelan, Robin 5470200905069
Civil & Criminal Tax Penalties Important Developments - Criminal Brackney, Megan L.
and Diana L. Erbsen
Civil & Criminal Tax Penalties Important Developments on Civil Penalties: January 2009 through April 2009 Cullinan, Thomas A.
and Julie P. Bowling
Civil & Criminal Tax Penalties Trusts and Confidentiality: The End of the Banking Secrecy Zagaris, Bruce 5470200905073
Closely Held Business Buy-Sell Agreements for Closely Held Business and Professional Organizations: Tax and Practical Considerations-With Forms Harris, Morton 5470200905007
Closely Held Business Buy-Sell Agreements & IRC Section 409A; Restrictions on Separation Pay Martin, Alison 5470200905006
Closely Held Business Sale Of A Business Or Practice & Sale Of Personal Goodwill Martin, Alison 5470200905058
Corporate Tax Panel PowerPoint Penico, Victor 5470200905087
Court Procedure & Practice Panel PowerPoint Minkovich, Alexandra 5470200905103
Employee Benefits Welfare Benefits Update: GINA, Michelle’s Law, Mental Health Parity, New COBRA Rules and Section 125 Regulations Bianchi, Alden 5470200905094
Employee Benefits Issues in Same Gender Benefits Burbank, Julie 5470200905028
Employee Benefits Same-Sex Marriage:DOMA & the States’ Approaches Eickman, Matthew 5470200905078
Employee Benefits Same-Sex Marriage:DOMA & the States’ Approaches (PowerPoint) Eickman, Matthew 5470200905079
Employment Taxes Bankruptcy Filing and Federal Employment Taxes Kundra, Chaya 5470200905029
Employment Taxes Important Developments Weissman, William Hays 5470200905102
Energy & Environmental Taxes G&G Outline Swiech, Robert A. 5470200905017
Energy & Environmental Taxes Oil and Gas 101: G&G Swiech, Robert A. 5470200905066
Estate & Gift Taxes Current Developments in Estate Planning Carter, Benjamin G 5470200905096
Estate & Gift Taxes Tax Dangers When Exercising Powers Over Trusts-The GST Regulations and the Delaware Tax Trap Nenno, Richard W. 5470200905022
Estate & Gift Taxes Income Taxation of Simple and Complex Trusts Davis, Lora G.,
Hannah W. Mensch, and Daniel M. Yarmish
Estate & Gift Taxes Estate Planning During Turbulent Times Pratt, David 5470200905015
Estate & Gift Taxes Alternate Valuation Under Section 2032 Schimmel, Joseph Barry 5470200905001
Exempt Organizations Non-Tax Rules Governing EO Lobbying: Lobbying Disclosure Act and Federal Gift Rules Birkenstock, Joseph 5470200905033
Exempt Organizations Panel Materials Dostart, Paul J. 5470200905037
Exempt Organizations Comparison of IRC, LDA, and PRA Lobbying Regimes - April 2009 Fei, Rosemary 5470200905010
Exempt Organizations Lobbying by Public Charities: An Introduction Fei, Rosemary 5470200905030
Exempt Organizations The Section 6033 Proxy Tax: A Guide for Section 501(c)(4), 501(c)(5), and 501(c)(6) Organizations Fei, Rosemary 5470200905070
Exempt Organizations Lobbying and Section 501(C)(3) Organizations: Characterization Issues Hill, Frances 5470200905031
Exempt Organizations Revision to the Form 990: More Than a Tax Return Siegel, Jack 5470200905054
Fiduciary Income Tax Income Tax Planning for Trusts: Selected Topics Hood, H. Carter 5470200905085
Fiduciary Income Tax An Introduction to Actuarial Valuations for Estate Planners Katzenstein, Lawrence P. 5470200905003
Fiduciary Income Tax A Focus on the Impact of Ponzi Schemes Kosnitzky, Michael 5470200905075
Fiduciary Income Tax Recent Developments in Fiduciary Income Tax Stern, Lisa M. 5470200905089
Financial Transactions Rules Governing the Combination of Derivatives: Is Coherence Possible? Stevens, Matthew 5470200905055
Foreign Activities of US Taxpayers Cross-Border Case Studies Blessing, Peter H. 5470200905083
Foreign Lawyers Forum International Tax Legislation: What''s On the Horizon? West, Philip R. 5470200905086
Individual & Family Taxation Individual and Family Taxation Developments Epstein, Phyllis Horn and
Lance E. Rothenberg
Individual & Family Taxation Panel PowerPoint Flores, Deanna 5470200905044
Individual & Family Taxation Panel PowerPoint Mann, Prof. Roberta 5470200905042
Individual & Family Taxation Innocent Spouse 2009 Update Rice, David Lee 5470200905024
LITC Workshop CDP Appeal of Collection Matters Case Study Blair, Keith 5470200905008
LITC Workshop Sample Form 433-A: Collection Information Statement for Wage Earners and Self-Employed Individuals Blair, Keith 5470200905059
LITC Workshop Innocent Spouse: Section 6015 Kensinger, Dale 5470200905025
LITC Workshop Section 6015(f) Factors Handout Kensinger, Dale 5470200905061
LITC Workshop Relief from Joint & Several Liability at a Glance Kohlhoff, Paul M. 5470200905052
LITC Workshop Panel Materials Smith, Carlton M. 5470200905036
Low Income Taxpayers New Tax Legislation for Low Income Taxpayers Forman, Jonathan B. 5470200905032
Low Income Taxpayers Reaching Out to ESL Taxpayers: Undocumented Immigrants Lipman, Francine J. 5470200905105
Partnerships & LLCs Section 457A Deferred Compensation Guidance: Not Just Foreign Hedge Funds Mincey, Glenn 5470200905060
Partnerships & LLCs Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss Rubin, Blake D., Andrea Macintosh Whiteway, and
Jon G. Finkelstein
Partnerships & LLCs Panel PowerPoint Yearout, Thomas E., Robert R. Keatinge and Dianna K. Miosi 5470200905039
Pro Bono SPEC - Stakeholder Partnerships, Education and Communication Anderson, Kevin D. 5470200905063
Real Estate Forfeiture, Abandonment and Worthlessness of Partnership Interests Katz, Beverly, James Lowy, and Carlene Miller 5470200905016
Real Estate Partnership Freezes: A Silver Lining in the Economic Downturn? Penick, Barksdale and Grace Kim
Real Estate Panel Materials Rathbone, Coni, Kevin Thomason, and Edward J. Hannon 5470200905035
Real Estate Panel Presentation Sowell, James B. 5470200905048
Real Estate The Silver Lining - Tax Planning Opportunities Created by Depressed Asset Values Tucker, Stefan F. 5470200905071
Real Estate Wealth Preservation Planning for Real Estate Owners and Their Families Tucker, Stefan F. 5470200905074
S Corporations Important Developments in the Federal Income Taxation of S Corporations Anderson, Kevin D. 5470200905020
S Corporations S Corporation Banking Tax Developments Anderson, Kevin D. 5470200905056
S Corporations S Corporation Current Developments Anderson, Kevin D. 5470200905057
S Corporations Panel PowerPoint Harper, John S. 5470200905045
Sales, Exchanges & Basis Sales and Exchanges: Current Developments Jensen, Erik 5470200905090
Sales, Exchanges & Basis Panel PowerPoint McKenney, Paul L. B. 5470200905041
Sales, Exchanges & Basis Panel PowerPoint McKenney, Paul L. B. 5470200905041
Sales, Exchanges & Basis Panel Outline Shechtman, David 5470200905038
Sales, Exchanges & Basis Panel PowerPoint Wilensky, Mark E. and David Shechtman 5470200905040
Section Program: Employee Benefits The Latest in ERISA Litigation - Employee Benefits Law and Practice Update: Spring 2009 Braden, Gregory 5470200905068
Section Program: Employee Benefits Benefits in a Challenging Economy - The Legacy Cost of Retiree Medical Benefits Cowart, Greta 5470200905005
Section Program: Employee Benefits COBRA in Tough Economic Times Cowart, Greta 5470200905009
Section Program: Employee Benefits Severance Pay Ryan, Priscilla 5470200905062
Section Program: Employment Taxes Criminal Employment Tax Issues Cronin, Ted 5470200905012
Section Program: Energy & Environmental Taxes Tax Aspects of Alternative Energy Investments: Biofuel Tax Incentives Karet, Deborah 5470200905080
Section Program: Energy & Environmental Taxes Panel PowerPoint Mann, Prof. Roberta 5470200905047
Section Program: Energy & Environmental Taxes Qualifying Advanced Energy Project Credit Reinstein, Todd 5470200905051
Section Program: Exempt Organizations IRS Form 990 and Instructions: Governance Policies and Procedures Sevcik, Richard 5470200905027
Section Program: Tax Exempt Financing Direct Payment Build America Bonds and Recovery Zone Economic Development Bonds: How Do They Work?" Anderson, Arthur 5470200905013
Section Program: Tax Exempt Financing Energy Tax Credit Bonds: How do They Work? Anderson, Arthur 5470200905014
Section Program: Tax Exempt Financing Tax Credit Bonds for Public School: How Do They Work? Anderson, Arthur 5470200905065
Section Program: Tax Exempt Financing Brazil: In Bound Cross-Border Tax Issues Utumi, Ana Claudia Akie 5470200905082
Standards of Tax Practice Recent Developments and Decisions from the IRS’ Office of Professional Resposibility Gavioli, Laura 5470200905099
Standards of Tax Practice Hypotheticals for Ethics and FBAR Panel Hodes, Rochelle 5470200905018
State and Local Taxes The “Charity Care” Requirement for Hospital Property Tax Exemptions Bernert, Edward 5470200905067
State and Local Taxes 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 Kovacic, Don S. 5470200905076
State and Local Taxes Green Incentives, Deductions, Exemptions, and Refunds Lipinski Galland, Stephanie 5470200905084
State and Local Taxes Transfer Pricing in a SALT Context Zinn, Philip 5470200905072
Tax Accounting Panel PowerPoint Auclair, David 5470200905095
Tax Accounting Panel PowerPoint Kay, Sharon 5470200905098
Tax Accounting Panel PowerPoint Skarda, Scott 5470200905046
Tax Accounting IRS Exam’s Perspective on Taxpayer Initiated Change in Accounting Methods Whitworth, Philip 5470200905026
Teaching Taxation Panel PowerPoint McCormack, Shannon Weeks 5470200905043
Teaching Taxation Syllabus: Graduate Honors Seminar on Corporate Tax Shelters Pugh, Cary D. 5470200905064
Transfer Pricing The New Temporary Cost Sharing Regulations of §1.482-7T Ryan, Eric 5470200905081
USAFTT Panel PowerPoint Rubinger, Jeffrey 5470200905101
USAFTT Panel PowerPoint Shapiro, David 5470200905104
VAT & Other Consumption Taxes An Add-On VAT for the United States: Summary and Recommendations Avi-Yonah, Prof. Reuven 5470200905002