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!
- Business identity theft is on the rise
- Business Identity Theft Resource Guide
- Despite warnings, most states slow to confront corporate ID theft
- ID theft stings Captain D's franchisee
- Slides: Hey, Somebody Stole My Tax ID!
- Slides: The growing implications of employer identity theft
- Tax refund scams can involve costly employer identity theft
- USDOJ_ US Attorney's Office - Northern District of Texas
- Will the Real John Doe Please Stand Up?: Tax Identity Theft Developments
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
- Alert: Ways and Means Committee Issues Draft Provisions to Reform Taxation of Financial Instruments
- Slides: Is There a Mark to Market in your Near Future?
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
- Discussion Topics: A Conversation With Chief Counsel and The Tax Division
- Endnotes to PowerPoint
- Reference Materials
- Slides: The Secured Federal Tax Debt in Bankruptcy
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
- IRS Memorandum (LB&I-04-0313-001), Accounting Method for Converting Capitalized Assets to Repair Expense Under Section 263(a)
- Notice 2012-73
- Panel Materials: 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
- BOP - TRULINCS
- Criminal Defense Update- BOP Compassionate Release
- Cumberland - (Camp) Admissions & Orientation Handbook
- Morris Correctional Manual
- Panel Materials
- Second Chance Act - 18 USC 3624
- The Federal Bureau of Prisons’ Compassionate Release Program
Interview with Acting Deputy Assistant Attorney General, Department of Justice
Interview with Chief of Criminal Investigation
Reports of Subcommittees on Important Developments
- Important Developments — Criminal
- Important Developments on Civil Penalties
- IRS Investigations and Practices Subcommittee Report
- Paper: Report of Subcommittee on International Enforcement
- Subcommittee Report: Legislative & Administrative Developments
The Handling and Mishandling of IRS Witnesses
Closely Held Businesses
The Proposed Section 1411 “Medicare Tax” Regulations and S Corporations – Part II
- ABA Section of Taxation Comments Concerning Proposed Treasury Regulations under Section 1411
- Slides: The Proposed Section 1411 “Medicare Tax” Regulations and S Corporations
What's New in Worker Classification?
- Article: Worker Classification Issues in Professional Practices
- Bio: Betty Williams
- Slides: What’s New in Worker Classification Background and Enforcement Trends 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
- (1) EBSA Guidance Summary
- (2) EBSA Update
- (3) PBGC Update
- (4) PBGC Proposed Regs on Reportable Events
- (5) Technical Update
- (6) Examining PBGC Premium Issue Brief
- (7) DOL Field Assistance Bulletin 2013-01
- A Window into PBGC’S Practice: Current Issues and Trends
Department of Treasury/IRS Hot Topics
- 2013 ABA Section of Taxation Questions & Answers for 2013 May meeting
- Summary of Selected Guidance Issued by IRS during the Past Year
Department of Treasury/IRS Questions and Answers
Fiduciary Issues Encountered by Plan Administrators with Abandoned Plans and Plan Sponsors in Bankruptcy
- Materials: Record retention and compliance
- Slides: Fiduciary Liability Issues: Defined Benefit Plan Terminations
- Slides: Record Retention and Compliance
- Slides: Safe Harbor Rollover and Plan Administration Issues
The Ins and Outs of Benefit Provisions in M&A Credit Agreements
- Additional Materials
- Slides: What Benefit Provisions Should Be In M&A Credit Agreements?
- Sun Capital Partners III LP v New England Teamsters and Trucking Industry Pension Fund
Welfare Plan Developments: HIPAA, HITECH and More ACA
- Slides: HIPAA Enforcement & Audits
- Slides: New HIPAA/HITECH Act Regulations - What Plan Sponsors Need To Do To Comply
Employee Benefits Subcommittees
Subcommittee on Defined Benefit Plans
Defined Benefit Plans Update
- A Window into PBGC’S Practice: Current Issues and Trends
- GAO: Timely Action Needed to Address Impending Multiemployer Plan Insolvencies
- Multiemployer Pension Plans – Report to Congress Required by PPA (PBGC, Treasury, DoL)
- Recent PBGC Regulatory Developments
- Solutions not Bailouts – Report of the Retirement Security Review Commission of the NCCMP
Subcommittee on Defined Contribution Plans
Defined Contribution Plans Update
- American Taxpayer Relief Act of 2012 Excerpts
- Discussion Summary
- IRS Announcement 2007-59
- Joint Committee on Taxation, General Explanation of Tax Legislation Enacted in the 112th Congress
- Section 401(k) Compliance Check Final Report
- Target Date Retirement Funds - Tips for ERISA Plan Fiduciaries
- Tibble v. Edison International
- Treasury Regulation Section 1.401(k)-3
Subcommittee on Distributions
Distributions Update
Subcommittee on Employee Benefit Legislation
Legislative Update
- Article: Key Health, Retirement and Compensation Provisions in Obama Budget Proposal
- Side-by-Side Comparison Key Provisions House, Senate and Administration Budget Proposals
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
- IRS Releases 403b Plan Approval Procedures
- Litigation Challenges to the Church Plan Definition: a Critical Issue for Church-Related Hospitals and Nonprofits
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
- Employer Status and the PEO Relationship
- Panel Slides
- Paper: A Multiple Employer Plans (MEPs) Primer
- The Retirement Crisis and a Plan to Solve It
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
- "Final HHS Regulations Regarding Exchange and Issuer Standards Relating to Coverage of Essential Health Benefits, Actuarial Value, and Accreditation Standards"
- Paper: On the Manifold Meanings of "Affordability" According to the Patient Protection and Affordable Care Act
- Wellness Programs: EEOC Developments and the Definition of “Tobacco Use” in New 45 CFR §147.102(a)(1)(iv)
Employment Taxes
Employment Taxes and Visas
- Nonresident Alien Tax Compliance A Clearer View
- Paper: An Overview of U.S. Non-immigrant Visa Classifications
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
- Excerpts of the Joint Committee on Taxation Report to the House Committee on Ways and Means on Present Law and Suggestions for Reform Submitted to the Tax Reform Working Groups, specifically those portions having to do with tax exempt status and the charitable deduction
- Materials
- Outline of Discussion Topics for Hill Update
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
- Selected Sections of the Preamble & Proposed Regulation Text, and Selected Sections from the ABA Section of Taxation Comment Letter (dtd 4/5/13)
- Slides: Update on the 3.8% Tax on Net Investment Income (§ 1411)
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
- Paper: Avoiding Taxpayer Penalties: Reasonable Cause and Reliance on Professional Advice
- Paper: Update On The Accuracy Penalty: The Slippery Slope To Strict Liability
- Penalty Abatement Procedures Should Be Applied Consistently to All Taxpayers and Should Encourage Voluntary Compliance
- Slides: Taxpayer Penalties Strategies in Client Representation
How the IRS Assists Victims of Tax-Related Identity Theft and Return Preparer Misconduct or Fraud
Insurance Companies
Affordable Care Act Implementation
- ACA section 9010 health insurance provider fee -- summary of recent proposed regulations.
- IRC section 162(m)(6) $500,000 compensation deduction limitation -- summary of recent proposed regulations
- IRC sections 4375 and 4376 (PCORI fee) and ACA section 1341 Transitional Reinsurance Program Fee -- Summary of provisions
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’
- Article: Taxing Private Equity Funds as Corporate ‘Developers’
- Slides: 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
- Article: Regulated Investment Companies and Commodity-Linked Instruments: The Current State of Play
- Article: Two Recent Private Letter Rulings Provide a Rationale for Determining When Certain Derivative Contracts Will Be Considered Securities Under Code Sec. 851(b)(2) and Will Produce Qualifying Income for a Regulated Investment Company
- Doing Business in India
- Globalizing India Inc.
- Key Considerations: Joint Ventures In India
- Offshore Derivative Instruments: An Investigation Into Tax Related Aspects
- Private Equity in Real Estate
- Section 851 of the Code
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
- Article: Can (or Must) Basis Adjustments Under Code Sec. 743(b) Be Allocated to Contingent Liabilities?
- Article: Should Purchasers Anticipate that Partnership Interests with Identical Legal and Economic Characteristics Might Produce Different Tax Results when Purchased from Different Sellers?
- Report on the Allocation of Basis Adjustments Under Section 743(b) to Contingent Liabilities
- Slides: Allocation of Basis Adjustments Under Section 743(b) to Contingent Liabilities
Hot Topics
Pro Bono & Tax Clinics
Tax and Consumer Transactions
- 1. Dealing with Errors in the 1099C
- 2. Example Evidentiary Objections
- 2013 NCLC/CFA Tax-Time Products Report
- 3. Forgiven but not Forgotten
Tax and Disability
Tax and Family Law
Tax and Immigration
- Slides: Emerging Issues: Tax Implications of Immigration Reform
- Slides: New ITIN Rules: The IRS Response To TIGTA Reports
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
- Outline: Net Investment Income Tax
- Slides: 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
- ABA Section of Taxation Comments Concerning Proposed Treasury Regulations under Section 1411
- Slides: The Proposed Section 1411 “Medicare Tax” Regulations and S Corporations
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
- Appendix of Materials Referenced
- Slides: 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
- Judge Vasquez- Notice and Order
- The Examination and Administrative Appeals Process
- The Nuts And 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?
- Erik M. Jensen, Post-NFIB: Does the Taxing Clause Give Congress Unlimited Power?, 136 Tax Notes 1309 (2012).
- Jasper L. Cummings, 222 Years of the Supreme Court, The Constitution, and Federal Tax, 135 Tax Notes 1511 (2011).
- Joseph J. Thorndike, Why Repealing the 16th Amendment Probably Wouldn't Matter, 136 Tax Notes 1369 (2012).
- Slides: Constitutional Parameters of Tax Reform
- Stephen Mazza & Tracy Kaye, Constitutional and Administrative Law: Restricting the Legislative Power to Tax in the United States, 54 Am. J. Comp. L. 641 (2006)
Tax Practice Management
Working with CPAs and CFPs: Necessary or Helpful, Advantages and Concerns
Teaching Taxation
The Future of Corporate Tax Reform: A Debate
- Article: CORPORATE SHAMS
- Article: Meaningless Comparisons: Corporate Tax Reform Discourse In the United States
- 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