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2009 May Meeting

May 7-9, 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.

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

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

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

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


Panel PowerPoints

VAT & Other Consumption Taxes

An Add-On VAT for the United States: Summary and Recommendations