May 25, 2017

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 Practice Panel Slides Julia M. Kazaks 547201005004
Administrative Practice Panel Materials Doug Shulman 547201005003
Administrative Practice Outline of Relevant Provisions Kevin R. Stults 547201005001
Administrative Practice Panel Slides Patricia L. Burquest, Matthew S. Cooper, Kevin Johnson, and Kevin R. Stults 547201005002
Banking and Savings Institutions Panel Presentation William R. Pomierski 547201005005
Affiliated & Related Corporations Panel Slides Michael Wilder 547201005118
Affiliated & Related Corporations Panel Slides Jonathan Forrest 547201005119
Banking and Savings Institutions Panel Materials John Ensminger 547201005006
Bankruptcy & Workouts The Worker, Homeownership, and Business Assistance Act of 2009 5-Year NOL Carryback Provision Robert Liquerman 547201005008
Bankruptcy & Workouts Limitations on Corproate Tax Attributes: An Analysis of Sections 382 and Related Provisions Lee G. Zimet 547201005007
Bankruptcy & Workouts Panel Slides Lee G. Zimet 547201005009
Capital Recovery & Leasing Panel Materials Alison Jones 547201005120
Civil & Criminal Tax Penalties Important Developments - Criminal Megan L. Brackney and Cory Stigile 547201005016
Civil & Criminal Tax Penalties Important Developments on Civil Penalties January 2010 through April 2010 Thomas A. Cullinan and Shane A. Lord 547201005010
Civil & Criminal Tax Penalties Creative Sentencing Advocacy in Criminal Tax Cases after Kimbrough and Gall Lawrence S. Horn, Richard J. Sapinski, and Robin Countee Pistorius 547201005011
Civil & Criminal Tax Penalties Panel Outline Frank Agostino 547201005013
Civil & Criminal Tax Penalties Panel Slides Frank Agostino 547201005012
Civil & Criminal Tax Penalties Report of Foreign Bank and Financial Account (FBAR) Regulation Update Caroline D. Ciraolo 547201005017
Civil & Criminal Tax Penalties International Tax Enforcement and Reporting: The Big Powers Use the Financial Crisis to Achieve Game Chnage and Interplay with U.S.Legislative Initiatives Bruce Zagaris 547201005014
Civil & Criminal Tax Penalties Legislative and Administrative Developments: Civil John M. Colvin 547201005015
Closely Held Businesses Choice of Entity - A Fresh Look: Tax & Non-Tax Considerations Alson R. Martin 547201005020
Closely Held Businesses Panel Materials William P. Prescott 547201005021
Closely Held Businesses Buy-Sell Agreements & IRC Section 409A: Restrictions on Separation Pay Alson R. Martin 547201005019
Closely Held Businesses Buy-Sell Agreements & IRC Section 409A: Restrictions on Separation Pay Alson R. Martin 547201005018
Corporate Tax Panel Slides Donald P. Hensel 547201005022
Corporate Tax Panel Slides Karen Gilbreath-Sowell 547201005023
Court Procedure & Practice Summary of Current Developments Rachel L. Partain 547201005121
Court Procedure & Practice Panel Materials Carol Szczepanik 547201005024
Employee Benefits Prototype Plan Trust Agreement Issues Frank Palmieri 547201005134
Employee Benefits Health Care Reform: Employer Group Health Plan Considerations Andy R. Anderson 547201005032
Employee Benefits Typical Compliance Problems in Prototype Plans Carol L. Myers 547201005028
Employee Benefits Dealing with PBGC: Reporting Changes, Early Warning Program, and Downsizing Liability Harold J. Ashner 547201005025
Employee Benefits Employee Benefits Guidance Released January 2010-April 2010 Kurt L.P. Lawson 547201005030
Employee Benefits Patient Protection and Affordable Care Act Chart Christine L. Keller 547201005031
Employee Benefits Defined Contribution Plans Disclosure Obligations to Participants Joy M. Mercer 547201005029
Employee Benefits Panel Slides Lisa Tavares 547201005026
Employee Benefits Defined Benefit Plans Disclosure Obligations to Participants Joy M. Mercer 547201005027
Employee Benefits Health Care Reform Martha L. Hutzelman 547201005136
Employee Benefits Subcommittee on Defined Benefit Plans Recent PBGC Regulatory Developments Harold J. Ashner 547201005033
Employee Benefits Subcommittee on Defined Contribution Plans Reproposed Participant Investment Advice Prohibited Transactions Regulations Robert A. Miller 547201005034
Employee Benefits Subcommittee on Distributions The Roth IRA: Leverage in a New Garb Robert A. Miller 547201005035
Employee Benefits Subcommittee on ESOPs Panel Materials W. Waldan Lloyd 547201005036
Employee Benefits Subcommittee on Foreign and International Issues TE/GE Employee Plans: International Overview Monika Templeman 547201005037
Employee Benefits Subcommittee on Mergers and Acquisitions Dealing with PBGC: Reporting Changes, Early Warning Program, and Downsizing Liability Harold J. Ashner 547201005139
Employee Benefits Subcommittee on Mergers and Acquisitions Mergers and Acquisitions: Executive Compensation Issues Michael J. Segal 547201005144
Employee Benefits Subcommittee on Self Correction, Determination Letters and Other Administrative Practices IRS - Employee Plans Examinations Hot Issues Monika Templeman 547201005038
Employee Benefits Subcommittees on ESOPs, Fiduciary Responsibility/Plan Investments and Litigation Panel Materials Andrew Oringer 547201005039
Employment Taxes Important Developments Thomas Meyerer 547201005125
Energy & Environmental Taxes Panel Slides Todd Reinstein 547201005040
Energy & Environmental Taxes May 2009-May 2010 Administrative Update Deborah J. Karet 547201005041
Estate & Gift Taxes Planning with Graegin Loans Farhad Aghdami 547201005044
Estate & Gift Taxes Current Developments in Estate Planning Benjamin G. Carter and Stacey Delich-Gould 547201005042
Estate & Gift Taxes Estate Tax Legislative Update Ronald D. Aucutt 547201005043
Exempt Organizations The Plight of Newspapers: Can Tax-Exempt Organizations Help? Harvey P. Dale and Douglas N. Varley 547201005133
Exempt Organizations Charitable Grantmaking Affiliates Douglas N. Varley 547201005051
Exempt Organizations Summary of Issues for Affiliated Organizations John Pomeranz 547201005049
Exempt Organizations Glossary for “Affiliated” Organizations John Pomeranz 547201005047
Exempt Organizations Board of Directors of Not-for-Profit Corporations Confronting Insolvency Linda Manley 547201005050
Exempt Organizations Charities in Financial Distress: The Trust Fund Recovery Penalty Douglas M. Mancino 547201005048
Exempt Organizations Charities in Financial Distress: Endowments and Other Restricted-Gift Issues Evelyn Brody 547201005046
Exempt Organizations Panel Presentation Suzanne Ross McDowell 547201005045
Fiduciary Income Tax Section 675(4)(C) – Planning and Problems with the Nonfiduciary Power to Substitute Assets Howard Zaritsky 547201005056
Fiduciary Income Tax Death of a Partner in Family Limited Partnerships: Capital Shifts and Income Tax Traps Daniel L. Kesten 547201005052
Fiduciary Income Tax Grantor Trust Status under Sections 675(1) and 675(4)(A) and (B) Matie Little 547201005055
Fiduciary Income Tax Section 675(2) and Section 675(3) Grantor Trust Status Based on Borrowing Power Anne W. Coventry 547201005054
Fiduciary Income Tax Recent Developments in Fiduciary Income Tax Judith K. Tobey 547201005053
Financial Transactions Panel Slides David Garlock 547201005058
Financial Transactions Panel Paper David Garlock 547201005057
Foreign Activities of US Taxpayers Panel Slides Michael Hirschfeld 547201005059
Foreign Activities of US Taxpayers Panel Slides Marc J. Gerson 547201005060
Foreign Lawyers Forum Panel Slides Daniëlle Rolfes 547201005122
Foreign Lawyers Forum Panel Slides Scott M. Dayan 547201005061
Individual & Family Income Tax Environmental Tax Credits for Homeowners Mona Hymel 547201005066
Individual & Family Income Tax Look Homeward Angel: Tax Aspects of Loan Modifications and Short Sales Peter Prescott 547201005064
Individual & Family Income Tax Special Rules under § 121 Bobby Dexter 547201005063
Individual & Family Income Tax Current Home Office Issues Michael B. Lang 547201005062
Individual & Family Income Tax Encouraging the Fair Treatment of Emotional Distress Damage Awards David L. Rice 547201005065
Individual & Family Income Tax Tax Issues and Service Animals John Ensminger and Joan Esnayra 547201005123
Insurance Companies Important Recent Published Guidance, Legislation, and Cases in Litigation Susan E. Seabrook 547201005067
Insurance Companies Important Developments under Sections 72 and 7702 – January 2010 through May 2010 Craig Springfield 547201005068
Investment Management Foreign Account Compliance (FATCA and FBAR) Laurie Hatten-Boyd and Dale Collinson 547201005069
Investment Management Panel Slides (Deferred Compensation for Hedge Fund Advisors) Julie A. Divola 547201005124
Investment Management Panel Slides (New Cost Basis Reporting Rules) Steven M. Rosenthal 547201005131
Joint: Estate & Gift Taxes and Fiduciary Income Taxes Young Lawyers Subcommittee Learning to Let Go: A Primer on Qualified Disclaimers Scott A. Bowman 547201005135
Joint: FAUST, FLF, Transfer Pricing and USAFTT: Current Developments International Tax Committees Current Developments Panel Slides Philip R. West 547201005070
Joint: Tax Practice Management & Young Lawyers Forum Panel Materials Jill L. Miller 547201005071
Low Income Taxpayers Challenging Treasury Regulations Kristin Hickman 547201005072
Low Income Taxpayer Workshop Refund and Refund Litigation Dale Kensinger 547201005141
Low Income Taxpayer Workshop Refund Claims for Low Income Taxpayers: The Most Common Contexts Elizabeth Segovis 547201005126
Partnerships & LLCs Panel Presentation Patricia McDonald, Karen Lohnes, and Stanley Ramsay 547201005074
Partnerships & LLCs Panel Materials Thomas E. Yearout 547201005073
Partnerships & LLCs Panel Presentation Karen Hughes 547201005076
Partnerships & LLCs Panel Slides Thomas E. Yearout 547201005075
Pro Bono Panel Materials Les Book 547201005142
Real Estate Current Legislative Developments and other Real Estate Hot Topics Peter J. Genz 547201005077
Real Estate Panel Presentation Jim Sowell 547201005078
Real Estate Panel Slides John P. Gimigliano 547201005127
S Corporations Retroactivity Issues For S Corporations Seeking Inadvertent Termination Relief Stuart J. Frentz and Ronald A. Levitt 547201005079
S Corporations Selected Income Tax Considerations Concerning Choice of Entity for Conducting Business Operations Outside the United States Jerald D. August 547201005080
S Corporations Important Developments in the Federal Income Taxation of S Corporations Dana Lasley and John B. Truskowski 547201005081
Sales, Exchanges & Basis Current Developments in Like-Kind Exchanges David Shechtman 547201005086
Sales, Exchanges & Basis Obtaining a New 30 Year Lease as Replacement Property in a Section 1031 Exchange Howard J. Levine 547201005083
Sales, Exchanges & Basis Panel Presentation Paul L. B. McKenney 547201005085
Sales, Exchanges & Basis Section 1031: Replacement Asset is a Leasehold Interest Glenn M. Johnson 547201005084
Sales, Exchanges & Basis Panel Materials Erik Jensen 547201005082
Section Program: Be Prepared: A [Scout's] Guide to the Coming Regulation of Federal Tax Return Preparers Panel Slides Rochelle L. Hodes 547201005087
Section Program: Financially Distressed S Corporations Debt Workouts of S Corporations Lee Zimet and Linda Hui 547201005088
Section Program: Financially Distressed S Corporations Financially Distressed S Corporation Fact Pattern Jeanne Sullivan 547201005089
Section Program: Financially Distressed S Corporations Panel Slides Laura Howell-Smith 547201005090
Section Program: Legal Ethics Due Diligence Standard in Circular 230: What Do They Mean for Tax Opinions and Certificate Practice Panel Slides Nancy M. Lashnits 547201005091
Section Program: Making Your 401k Last a Lifetime Panel Presentation Bret Hamlin 547201005093
Section Program: Making Your 401k Last a Lifetime Current Lifetime Income Solutions for Defined Contribution Plans Mark Smith 547201005092
Section Program: Offshore Voluntary Compliance Update - Criminal to Civil and Done Panel Slides Kathleen Agbayani 547201005094
Standards of Tax Practice Recent Developments and Decisions from the IRS's Office of Professional Responsibility Laura Gavioli 547201005095
Standards of Tax Practice Attorney-Client Privilege in the Family Office Don Kozusko 547201005096
Standards of Tax Practice Panel Slides Miriam Fisher 547201005097
State & Local Taxes Panel Outline David Shipley 547201005098
State & Local Taxes Panel Slides John W. Simpson 547201005099
State & Local Taxes Announcement 2010-9: Disclosure of Uncertain Tax Positions Carolyn Joy Lee 547201005128
State & Local Taxes Panel Outline Richard W. Tomeo 547201005140
Task Force on Patenting Tax Strategies Why Business Method Patents? John F. Duffy 547201005100
Tax Accounting Panel Slides George Manousos 547201005101
Tax Accounting Panel Materials Alison Jones 547201005129
Tax Accounting Panel Slides David Auclair 547201005130
Tax Accounting Current Developments Richard Shevak 547201005137
Tax Bridge to Practice 39-21-112.3.5 Steve Kranz 547201005110
Tax Bridge to Practice Panel Slides Tracy Kaye 547201005114
Tax Bridge to Practice Income Shifting for Tax Purposes in Divorce Settlements: Alimony and Its Incidents Thomas R. White 547201005117
Tax Bridge to Practice Click Through Nexus Bills Steve Kranz 547201005132
Tax Exempt Financing EMMA Trade Data Jeremy A. Spector 547201005105
Tax Exempt Financing Panel Materials John O. Swendseid 547201005107
Tax Exempt Financing Panel Agenda & Questions Jeremy A. Spector 547201005106
Tax Exempt Financing Bond Enforcement and VCAP Mark Scott 547201005104
Tax Exempt Financing Panel Outline Lauren K. Mack 547201005102
Tax Exempt Financing Panel Slides Jeremy A. Spector 547201005103
Tax Policy & Simplification Panel Presentation Roberta Mann 547201005108
Tax Policy & Simplification Subnational VATs: What Can We Learn from the California BNRT Proposal? Kirk Stark 547201005111
Tax Policy & Simplification VAT Fraud (No State VATs, Please, Until We Solve the Fraud) Richard Ainsworth 547201005112
Tax Policy & Simplification State VAT: A Brazilian Experience Linneu Mello 547201005113
Transfer Pricing Panel Slides Matthew W. Frank 547201005109
Transfer Pricing Veritas Software and Xilinx: Implications Within and Outside Cost Sharing Rocco Femia 547201005115
Transfer Pricing Veritas Software and Xilinx: Implications Within and Outside Cost Sharing Peter H. Blessing 547201005138
US Activities of Foreigners & Tax Treaties The FATCA Provisions of the HIRE Act John Staples 547201005116
US Activities of Foreigners & Tax Treaties Panel Slides Peter J. Connors 547201005143