TaxIQ

2013 May Meeting

May 9-11, 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.

Materials by Committee

Administrative Practice

Hey, Somebody Stole My Tax ID!

Important Developments

Managing International Tax Audits and Tax Risks in a Changing Global Landscape

Affiliated & Related Corporations

Current Developments in Consolidated Returns

Member Tax Years and Related Issues

Banking & Savings Institutions

Highlights of the Final FATCA Regulations and Intergovernmental Agreements

Is There a Mark to Market in your Near Future? A Discussion on the Recently Proposed Ways and Means Committee’s Tax Reform for Financial Instruments

The Recent Tax Court’s Decision of the STARS Transaction

Bankruptcy & Workouts

A Conversation with the Office of the Chief Counsel, IRS and the Tax Division Department of Justice

Judges' Perspective: What Tax Practitioners Need to Know about Chapter 11

The Mysteries of § 108

Business Cooperatives & Agriculture

Cooperative Tax Update

Recovery Periods for Agricultural Structures

The Battle for the Cash Method of Accounting – Part I: The Internal Revenue Service's New Position and the Taxpayer's Response

Capital Recovery & Leasing

Capitalization Issues Affecting Banks

Current Developments Report and Update on Pending Guidance

Issues with Early Adopting the Tangible Property Regulations and Complying with Section 263A

Civil & Criminal Tax Penalties

Assisting Clients With the Bureau of Prisons: The Importance of Sentencing and Post-Sentencing Advocacy

Interview with Acting Deputy Assistant Attorney General, Department of Justice

Interview with Chief of Criminal Investigation

Reports of Subcommittees on Important Developments

The Handling and Mishandling of IRS Witnesses

Closely Held Businesses

The Proposed Section 1411 “Medicare Tax” Regulations and S Corporations – Part II

What's New in Worker Classification?

Corporate Tax

Contingent Liabilities In Taxable and Tax-Free Transactions

Current Corporate Tax Developments

Obsolete Rulings?

Court Procedure & Practice

Challenging IRS Action Under the Administrative Procedure Act

Crossing Borders to Conduct Discovery in Tax Litigation– Tools, Strategies, and Evolving Issues

Effective Use of Depositions at Trial

Important Developments

Diversity

Looking Beyond DOMA: Adapting the Code to the “Modern Family”

Employee Benefits

Department of Labor Employee Benefits Security Administration & Pension Benefit Guaranty Corporation Updates

Department of Treasury/IRS Hot Topics

Department of Treasury/IRS Questions and Answers

Fiduciary Issues Encountered by Plan Administrators with Abandoned Plans and Plan Sponsors in Bankruptcy

The Ins and Outs of Benefit Provisions in M&A Credit Agreements

Welfare Plan Developments: HIPAA, HITECH and More ACA

Employee Benefits Subcommittees

Subcommittee on Defined Benefit Plans

Defined Benefit Plans Update

Subcommittee on Defined Contribution Plans

Defined Contribution Plans Update

Subcommittee on Distributions

Distributions Update

Subcommittee on Employee Benefit Legislation

Legislative Update

Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Federal Securities Law

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Subcommittee on ESOPs

ESOP Update

Subcommittee on Exempt Organization and Governmental Plans

Exempt Organizations and Government Plans Update

Subcommittee on Fiduciary Responsibility/Plan Investments

Fiduciary Responsibilities Update

Subcommittee on Foreign and International Issues

International Update

Subcommittee on Litigation

Litigation Update

Subcommittee on Mergers and Acquisitions

Mergers & Acquisitions Update

Subcommittee on Multiple Employers, PEOs and Controlled and Affiliated Service Groups

Multiple Employers, PEOs and Controlled Groups Update

Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices

Administrative Practices Update

Subcommittees on Welfare Plan Design, EEOC, FMLA and Leaves Issues and Cafeteria Plans and Reimbursement Accounts

Welfare Benefits Design, EEOC and FMLA Update

Employment Taxes

Employment Taxes and Visas

Jurisdiction and Venue in Employment Tax Refunds

Energy & Environmental Taxes

Oil and Gas Tax Update

Renewable Energy Tax and Grant Updates

Estate & Gift Taxes

Current Developments

Preferred Equity Freezes: How They Work

Tax Apportionment: One Clause Does Not Fit All

Exempt Organizations

Audits, Appeals, and Litigation: Trends and Tactics

Denials of Applications for Tax-Exempt Status

News from Capitol Hill

News from the IRS and Treasury

Update on Colleges and Universities

Fiduciary Income Tax

Before Tying the Knot: Income Tax Provisions of a Prenuptial Agreement

Regulatory Roundup and Recent Developments

Update on the 3.8% Tax on Net Investment Income

Using Estate Planning Vehicles for Income Tax Planning

Financial Transactions

Advanced Topics in Market Discount

Economic Substance and Behavioral Economics in the Wake of Bank of New York Mellon

Recent Developments and Current Issues

Foreign Activities of US Taxpayers

Foreign Tax Credits

Outbound Property Transfers Under Section 367(a)(5)

Individual & Family Taxation

Avoiding Taxpayer Penalties: First Time Abatement, and Reasonable Cause and Reliance on Professional Advice

How the IRS Assists Victims of Tax-Related Identity Theft and Return Preparer Misconduct or Fraud

Insurance Companies

Affordable Care Act Implementation

Dialogue On Tax Reform and Its Effects On Insurers

Tax Controversy: What Lessons May Be Learned From Recent Cases?

Investment Management

Current Issues Being Addressed by the Investment Company Institute

Taxing Private Equity Funds as Corporate ‘Developers’

Updates Regarding Tax Issues Involving Regulated Investment Companies from the IRS Office of Chief Counsel and Regarding Investment Activities in India and Mauritius

JOINT: Estate & Gift Taxes, Fiduciary Income Tax and Estate & Gift Taxes and Fiduciary Income Tax Young Lawyers Subcommittees Luncheon

Estate & Gift Taxes, Fiduciary Income Tax and Estate & Gift Taxes and Fiduciary Income Tax Young Lawyers Subcommittees Luncheon

JOINT: Foreign Activities of US Taxpayers, US Activities of Foreigners and Tax Treaties, Foreign Lawyers Forum, and Transfer Pricing

Joint Current International Developments Panel

Partnerships & LLCs

Aggregate versus Entity: The Original Sin of Subchapter K

Allocation of Basis Adjustments Under Section 743(b) to Contingent Liabilities

Hot Topics

Pro Bono & Tax Clinics

Tax and Consumer Transactions

Tax and Disability

Tax and Family Law

Tax and Immigration

Changes in Appeals

Update from Tax Court

Real Estate

FATCA Compliance and Real Estate Transactions

Issues Unique to Single Family REITs

Net Investment Income Tax and Its Specific Impact on Real Estate

Three Decades Later, Same Issues

S Corporations

Application of Non-Subchapter S Provisions to S Corporations

Current Developments

The Proposed Regulations Regarding Section 1411’s Tax on Net Investment Income – Part I

Sales, Exchanges & Basis

Current Developments in Sales, Exchanges and Basis

Front Page News: Tax Reform and Section 1031

Hot Topics in Section 1031: Art Exchanges & Constructive Receipt Issues

Separating Building from Land for Tax Purposes

Slogging Through Section 1(h): A Guide for the Perplexed

SECTION PROGRAM

Criminal Employment Tax

NAIC Annual Statements for Lawyers

State and Local Tax Concerns for Closely-Held Businesses

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government Perspective

Ethical Violations and Injunctive Actions Against Practitioners

Ethics in the Electronic Age

State & Local Taxes

Because I Said So: Forced Combination, Alternative Apportionment and Taxpayer Transparency Concerns

Current Developments: Series LLCs and Task Force Report

Deciding How to Decide – Rules of Statutory Construction, Presumptions and Burdens of Proof

Sales of Other Than Tangible Personal Property: The Pros and Cons of Market-Based Sourcing

Sales/Use Tax Issues in Emerging Payments

Tax Accounting

Current Developments

Tax Accounting for Litigation Expenses

Tax Accounting Issues for Foreign Pension Plans (section 404A)

Tax Accounting Issues in Oil and Gas

Tax Bridge to Practice

Nuts & Bolts Series: Nuts and Bolts of the Affordable Care Act – Employee Benefits and Tax Aspect.

Nuts & Bolts Series: The Nuts & Bolts of Deficiency Cases – From Examination to the Tax Court

Nuts & Bolts Series: The Nuts & Bolts of the Taxation of S Corporations

Tax Exempt Financing

Recent Developments in IRS Enforcement and the Voluntary Closing Agreement Program for Tax-Exempt Bonds

The Latest News on Legislation, Regulations and Other Guidance for Tax-Exempt Bonds

What a Section 103 Tax Lawyer Should Know About the SEC.

Tax Policy & Simplification

Government Perspectives on Tax Reform

What are the Constitutional Parameters of Tax Reform and Simplification?

Tax Practice Management

Working with CPAs and CFPs: Necessary or Helpful, Advantages and Concerns

Teaching Taxation

The Future of Corporate Tax Reform: A Debate

Transfer Pricing

APMA: Past, Present and Future

Transfer Pricing Elements of OECD BEPS Report

US Activities of Foreigners and Tax Treaties

Coping with FATCA if You’re Not a Foreign Financial Institution

Howdy, Partner! US Tax Law Treatment of Foreign Partners