2010 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.

2010 May Meeting, Washington, DC Return to Index Search Page
Committee Name
Program Material Title
Speaker/Author Name
Document ID Number
Administrative PracticePanel SlidesJulia M. Kazaks547201005004
Administrative PracticePanel MaterialsDoug Shulman547201005003
Administrative PracticeOutline of Relevant ProvisionsKevin R. Stults547201005001
Administrative PracticePanel SlidesPatricia L. Burquest, Matthew S. Cooper, Kevin Johnson, and Kevin R. Stults547201005002
Banking and Savings InstitutionsPanel PresentationWilliam R. Pomierski547201005005
Affiliated & Related CorporationsPanel SlidesMichael Wilder547201005118
Affiliated & Related CorporationsPanel SlidesJonathan Forrest547201005119
Banking and Savings InstitutionsPanel MaterialsJohn Ensminger547201005006
Bankruptcy & WorkoutsThe Worker, Homeownership, and Business Assistance Act of 2009 5-Year NOL Carryback ProvisionRobert Liquerman547201005008
Bankruptcy & WorkoutsLimitations on Corproate Tax Attributes: An Analysis of Sections 382 and Related ProvisionsLee G. Zimet547201005007
Bankruptcy & WorkoutsPanel SlidesLee G. Zimet547201005009
Capital Recovery & LeasingPanel MaterialsAlison Jones547201005120
Civil & Criminal Tax PenaltiesImportant Developments - CriminalMegan L. Brackney and Cory Stigile547201005016
Civil & Criminal Tax PenaltiesImportant Developments on Civil Penalties January 2010 through April 2010Thomas A. Cullinan and Shane A. Lord547201005010
Civil & Criminal Tax PenaltiesCreative Sentencing Advocacy in Criminal Tax Cases after Kimbrough and GallLawrence S. Horn, Richard J. Sapinski, and Robin Countee Pistorius547201005011
Civil & Criminal Tax PenaltiesPanel OutlineFrank Agostino547201005013
Civil & Criminal Tax PenaltiesPanel SlidesFrank Agostino547201005012
Civil & Criminal Tax PenaltiesReport of Foreign Bank and Financial Account (FBAR) Regulation UpdateCaroline D. Ciraolo547201005017
Civil & Criminal Tax PenaltiesInternational Tax Enforcement and Reporting: The Big Powers Use the Financial Crisis to Achieve Game Chnage and Interplay with U.S.Legislative InitiativesBruce Zagaris547201005014
Civil & Criminal Tax PenaltiesLegislative and Administrative Developments: CivilJohn M. Colvin547201005015
Closely Held BusinessesChoice of Entity - A Fresh Look: Tax & Non-Tax ConsiderationsAlson R. Martin547201005020
Closely Held BusinessesPanel MaterialsWilliam P. Prescott547201005021
Closely Held BusinessesBuy-Sell Agreements & IRC Section 409A: Restrictions on Separation PayAlson R. Martin547201005019
Closely Held BusinessesBuy-Sell Agreements & IRC Section 409A: Restrictions on Separation PayAlson R. Martin547201005018
Corporate TaxPanel SlidesDonald P. Hensel547201005022
Corporate TaxPanel SlidesKaren Gilbreath-Sowell547201005023
Court Procedure & PracticeSummary of Current DevelopmentsRachel L. Partain547201005121
Court Procedure & PracticePanel MaterialsCarol Szczepanik547201005024
Employee BenefitsPrototype Plan Trust Agreement IssuesFrank Palmieri547201005134
Employee BenefitsHealth Care Reform: Employer Group Health Plan ConsiderationsAndy R. Anderson547201005032
Employee BenefitsTypical Compliance Problems in Prototype PlansCarol L. Myers547201005028
Employee BenefitsDealing with PBGC: Reporting Changes, Early Warning Program, and Downsizing LiabilityHarold J. Ashner547201005025
Employee BenefitsEmployee Benefits Guidance Released January 2010-April 2010Kurt L.P. Lawson547201005030
Employee BenefitsPatient Protection and Affordable Care Act ChartChristine L. Keller547201005031
Employee BenefitsDefined Contribution Plans Disclosure Obligations to ParticipantsJoy M. Mercer547201005029
Employee BenefitsPanel SlidesLisa Tavares547201005026
Employee BenefitsDefined Benefit Plans Disclosure Obligations to ParticipantsJoy M. Mercer547201005027
Employee BenefitsHealth Care ReformMartha L. Hutzelman547201005136
Employee Benefits Subcommittee on Defined Benefit PlansRecent PBGC Regulatory DevelopmentsHarold J. Ashner547201005033
Employee Benefits Subcommittee on Defined Contribution PlansReproposed Participant Investment Advice Prohibited Transactions RegulationsRobert A. Miller547201005034
Employee Benefits Subcommittee on DistributionsThe Roth IRA: Leverage in a New GarbRobert A. Miller547201005035
Employee Benefits Subcommittee on ESOPsPanel MaterialsW. Waldan Lloyd547201005036
Employee Benefits Subcommittee on Foreign and International IssuesTE/GE Employee Plans: International OverviewMonika Templeman547201005037
Employee Benefits Subcommittee on Mergers and AcquisitionsDealing with PBGC: Reporting Changes, Early Warning Program, and Downsizing LiabilityHarold J. Ashner547201005139
Employee Benefits Subcommittee on Mergers and AcquisitionsMergers and Acquisitions: Executive Compensation IssuesMichael J. Segal547201005144
Employee Benefits Subcommittee on Self Correction, Determination Letters and Other Administrative PracticesIRS - Employee Plans Examinations Hot IssuesMonika Templeman547201005038
Employee Benefits Subcommittees on ESOPs, Fiduciary Responsibility/Plan Investments and LitigationPanel MaterialsAndrew Oringer547201005039
Employment TaxesImportant DevelopmentsThomas Meyerer547201005125
Energy & Environmental TaxesPanel SlidesTodd Reinstein547201005040
Energy & Environmental TaxesMay 2009-May 2010 Administrative UpdateDeborah J. Karet547201005041
Estate & Gift TaxesPlanning with Graegin LoansFarhad Aghdami547201005044
Estate & Gift TaxesCurrent Developments in Estate PlanningBenjamin G. Carter and Stacey Delich-Gould547201005042
Estate & Gift TaxesEstate Tax Legislative UpdateRonald D. Aucutt547201005043
Exempt OrganizationsThe Plight of Newspapers: Can Tax-Exempt Organizations Help?Harvey P. Dale and Douglas N. Varley547201005133
Exempt OrganizationsCharitable Grantmaking AffiliatesDouglas N. Varley547201005051
Exempt OrganizationsSummary of Issues for Affiliated OrganizationsJohn Pomeranz547201005049
Exempt OrganizationsGlossary for “Affiliated” OrganizationsJohn Pomeranz547201005047
Exempt OrganizationsBoard of Directors of Not-for-Profit Corporations Confronting InsolvencyLinda Manley547201005050
Exempt OrganizationsCharities in Financial Distress: The Trust Fund Recovery PenaltyDouglas M. Mancino547201005048
Exempt OrganizationsCharities in Financial Distress: Endowments and Other Restricted-Gift IssuesEvelyn Brody547201005046
Exempt OrganizationsPanel PresentationSuzanne Ross McDowell547201005045
Fiduciary Income TaxSection 675(4)(C) – Planning and Problems with the Nonfiduciary Power to Substitute AssetsHoward Zaritsky547201005056
Fiduciary Income TaxDeath of a Partner in Family Limited Partnerships: Capital Shifts and Income Tax TrapsDaniel L. Kesten547201005052
Fiduciary Income TaxGrantor Trust Status under Sections 675(1) and 675(4)(A) and (B)Matie Little547201005055
Fiduciary Income TaxSection 675(2) and Section 675(3) Grantor Trust Status Based on Borrowing PowerAnne W. Coventry547201005054
Fiduciary Income TaxRecent Developments in Fiduciary Income TaxJudith K. Tobey547201005053
Financial TransactionsPanel SlidesDavid Garlock547201005058
Financial TransactionsPanel PaperDavid Garlock547201005057
Foreign Activities of US TaxpayersPanel SlidesMichael Hirschfeld547201005059
Foreign Activities of US TaxpayersPanel SlidesMarc J. Gerson547201005060
Foreign Lawyers ForumPanel SlidesDaniëlle Rolfes547201005122
Foreign Lawyers ForumPanel SlidesScott M. Dayan547201005061
Individual & Family Income TaxEnvironmental Tax Credits for HomeownersMona Hymel547201005066
Individual & Family Income TaxLook Homeward Angel: Tax Aspects of Loan Modifications and Short SalesPeter Prescott547201005064
Individual & Family Income TaxSpecial Rules under § 121Bobby Dexter547201005063
Individual & Family Income TaxCurrent Home Office IssuesMichael B. Lang547201005062
Individual & Family Income TaxEncouraging the Fair Treatment of Emotional Distress Damage AwardsDavid L. Rice547201005065
Individual & Family Income TaxTax Issues and Service AnimalsJohn Ensminger and Joan Esnayra547201005123
Insurance CompaniesImportant Recent Published Guidance, Legislation, and Cases in LitigationSusan E. Seabrook547201005067
Insurance CompaniesImportant Developments under Sections 72 and 7702 – January 2010 through May 2010Craig Springfield547201005068
Investment ManagementForeign Account Compliance (FATCA and FBAR)Laurie Hatten-Boyd and Dale Collinson547201005069
Investment ManagementPanel Slides (Deferred Compensation for Hedge Fund Advisors)Julie A. Divola547201005124
Investment ManagementPanel Slides (New Cost Basis Reporting Rules)Steven M. Rosenthal547201005131
Joint: Estate & Gift Taxes and Fiduciary Income Taxes Young Lawyers SubcommitteeLearning to Let Go: A Primer on Qualified DisclaimersScott A. Bowman547201005135
Joint: FAUST, FLF, Transfer Pricing and USAFTT: Current DevelopmentsInternational Tax Committees Current Developments Panel SlidesPhilip R. West547201005070
Joint: Tax Practice Management & Young Lawyers ForumPanel MaterialsJill L. Miller547201005071
Low Income TaxpayersChallenging Treasury RegulationsKristin Hickman547201005072
Low Income Taxpayer WorkshopRefund and Refund LitigationDale Kensinger547201005141
Low Income Taxpayer WorkshopRefund Claims for Low Income Taxpayers: The Most Common ContextsElizabeth Segovis547201005126
Partnerships & LLCsPanel PresentationPatricia McDonald, Karen Lohnes, and Stanley Ramsay547201005074
Partnerships & LLCsPanel MaterialsThomas E. Yearout547201005073
Partnerships & LLCsPanel PresentationKaren Hughes547201005076
Partnerships & LLCsPanel SlidesThomas E. Yearout547201005075
Pro BonoPanel MaterialsLes Book547201005142
Real EstateCurrent Legislative Developments and other Real Estate Hot TopicsPeter J. Genz547201005077
Real EstatePanel PresentationJim Sowell547201005078
Real EstatePanel SlidesJohn P. Gimigliano547201005127
S CorporationsRetroactivity Issues For S Corporations Seeking Inadvertent Termination ReliefStuart J. Frentz and Ronald A. Levitt547201005079
S CorporationsSelected Income Tax Considerations Concerning Choice of Entity for Conducting Business Operations Outside the United StatesJerald D. August547201005080
S CorporationsImportant Developments in the Federal Income Taxation of S CorporationsDana Lasley and John B. Truskowski547201005081
Sales, Exchanges & BasisCurrent Developments in Like-Kind ExchangesDavid Shechtman547201005086
Sales, Exchanges & BasisObtaining a New 30 Year Lease as Replacement Property in a Section 1031 ExchangeHoward J. Levine547201005083
Sales, Exchanges & BasisPanel PresentationPaul L. B. McKenney547201005085
Sales, Exchanges & BasisSection 1031: Replacement Asset is a Leasehold InterestGlenn M. Johnson547201005084
Sales, Exchanges & BasisPanel MaterialsErik Jensen547201005082
Section Program: Be Prepared: A [Scout's] Guide to the Coming Regulation of Federal Tax Return PreparersPanel SlidesRochelle L. Hodes547201005087
Section Program: Financially Distressed S CorporationsDebt Workouts of S CorporationsLee Zimet and Linda Hui547201005088
Section Program: Financially Distressed S CorporationsFinancially Distressed S Corporation Fact PatternJeanne Sullivan547201005089
Section Program: Financially Distressed S CorporationsPanel SlidesLaura Howell-Smith547201005090
Section Program: Legal Ethics Due Diligence Standard in Circular 230: What Do They Mean for Tax Opinions and Certificate PracticePanel SlidesNancy M. Lashnits547201005091
Section Program: Making Your 401k Last a LifetimePanel PresentationBret Hamlin547201005093
Section Program: Making Your 401k Last a LifetimeCurrent Lifetime Income Solutions for Defined Contribution PlansMark Smith547201005092
Section Program: Offshore Voluntary Compliance Update - Criminal to Civil and DonePanel SlidesKathleen Agbayani547201005094
Standards of Tax PracticeRecent Developments and Decisions from the IRS's Office of Professional ResponsibilityLaura Gavioli547201005095
Standards of Tax PracticeAttorney-Client Privilege in the Family OfficeDon Kozusko547201005096
Standards of Tax PracticePanel SlidesMiriam Fisher547201005097
State & Local TaxesPanel OutlineDavid Shipley547201005098
State & Local TaxesPanel SlidesJohn W. Simpson547201005099
State & Local TaxesAnnouncement 2010-9: Disclosure of Uncertain Tax PositionsCarolyn Joy Lee547201005128
State & Local TaxesPanel OutlineRichard W. Tomeo547201005140
Task Force on Patenting Tax StrategiesWhy Business Method Patents?John F. Duffy547201005100
Tax AccountingPanel SlidesGeorge Manousos547201005101
Tax AccountingPanel MaterialsAlison Jones547201005129
Tax AccountingPanel SlidesDavid Auclair547201005130
Tax AccountingCurrent DevelopmentsRichard Shevak547201005137
Tax Bridge to Practice39-21-112.3.5Steve Kranz547201005110
Tax Bridge to PracticePanel SlidesTracy Kaye547201005114
Tax Bridge to PracticeIncome Shifting for Tax Purposes in Divorce Settlements: Alimony and Its IncidentsThomas R. White547201005117
Tax Bridge to PracticeClick Through Nexus BillsSteve Kranz547201005132
Tax Exempt FinancingEMMA Trade DataJeremy A. Spector547201005105
Tax Exempt FinancingPanel MaterialsJohn O. Swendseid547201005107
Tax Exempt FinancingPanel Agenda & QuestionsJeremy A. Spector547201005106
Tax Exempt FinancingBond Enforcement and VCAPMark Scott547201005104
Tax Exempt FinancingPanel OutlineLauren K. Mack547201005102
Tax Exempt FinancingPanel SlidesJeremy A. Spector547201005103
Tax Policy & SimplificationPanel PresentationRoberta Mann547201005108
Tax Policy & SimplificationSubnational VATs: What Can We Learn from the California BNRT Proposal?Kirk Stark547201005111
Tax Policy & SimplificationVAT Fraud (No State VATs, Please, Until We Solve the Fraud)Richard Ainsworth547201005112
Tax Policy & SimplificationState VAT: A Brazilian ExperienceLinneu Mello547201005113
Transfer PricingPanel SlidesMatthew W. Frank547201005109
Transfer PricingVeritas Software and Xilinx: Implications Within and Outside Cost SharingRocco Femia547201005115
Transfer PricingVeritas Software and Xilinx: Implications Within and Outside Cost SharingPeter H. Blessing547201005138
US Activities of Foreigners & Tax TreatiesThe FATCA Provisions of the HIRE ActJohn Staples547201005116
US Activities of Foreigners & Tax TreatiesPanel SlidesPeter J. Connors547201005143