TaxIQ

    2014 May Meeting

    May 8-10, Washington, DC

    Thoughtful Insights. Useful Analysis.
    TaxIQ 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.

    Materials by Committee

    Administrative Practice
    Important Developments Slides: Important Developments in Administrative Practice

    Affiliated & Related Corporations
    Debt – Shmebt: What's Really at Stake If a Related Party “Note” Is Recast as Equity? Slides: Debt - Shmebt

    Banking & Savings Institutions
    The Increasing Relevance of Penalties and Settlement Payments Under Section 162 for Banks Slides: Understanding the Government's Positions on "Penalties" and Settlements

    Bankruptcy & Workouts
    Collection Due Process Hearings, and Other Collection Matters in the Appeals Division under AJAC State Corporate Income Tax Issues to Consider in Bankruptcy
    Objecting to and Litigating a Tax Claim in Bankruptcy Slides: Objection and Litigation - The World's Best Tax Resolution Tool!
    State Corporate Income Tax Issues to Consider in Bankruptcy Slides: State Corporate Income Tax Issues to Consider in Bankruptcy

    Capital Recovery & Leasing
    Accounting for Certain Payments for the Use of Property or Services Under Section 467 Outline: Accounting for Certain Payments for the Use of Property Under Section 467
    Current Developments Report and Update on Pending Guidance Outline: Current Developments
    Tangible Property Regulations Update – Continuation from the Midyear Meeting – Transition Guidance Discussion, FAQs, and an Update on the Proposed Regulations Slides: Tangible Property Regulations Update

    Civil & Criminal Tax Penalties
    An Update on FBAR penalty litigation and other International Collections Efforts Slides: An Update on FBAR Penalty Litigation and Other International Collections Efforts
    Internal Revenue Service, Criminal Investigation - Update Outline: IRS Criminal Investigation Focused on Top Investigative Priorities in 2013
    Reports of Subcommittees on Important Developments Outline: Important Developments - Criminal
    Reports of Subcommittees on Important Developments Outline: Subcommittee on Attorney-Client and Constitutional Privileges Important Developments
    The Compliance Perfect Storm: Voluntary Disclosures, Investigations of Offshore Financial Entities and FATCA Slides: The Compliance Perfect Storm
    U.S. Department of Justice, Tax Division - Update Outline: Summary of Department of Justice, Tax Division Activities
    Section Program: How Not to Get Your Client Deported Slides: How Not To Get Your Client Deported

    Closely Held Business
    Worker Classification Issues in State and Federal Tax Cases: An Ever Expanding and Dangerous Area of Tax Controversy Slides: Worker Classification

    Corporate Tax
    Ordinary Corporate Transaction or Listed Transaction? Slides: Ordinary Corporate Transaction or Listed Transaction?

    Court Procedure & Practice
    Important Developments Outline: Summary of Current Developments
    Litigating the Administrative Procedures Act – Part 2 Slides: The Administrative Procedure Act (“APA”) and IRS Guidance, Part 2
    Roundtable Discussion: The Trial Countdown Slides: The Trial Countdown

    Diversity
    Loyalty, Care, and Prudence: Conflicts of Interest and Fiduciary Duties Slides: Loyalty, Care, and Prudence: Conflicts of Interest and Fiduciary Duties
    Military Stories: Tax and Legal Issues for Military Families Paper: Military Stories: Legal Issues for Military Families
    Military Stories: Tax and Legal Issues for Military Families Slides: Military Stories: Legal Issues for Military Families

    Employee Benefits
    401(k) Plan Pitfalls Slides: 401(k) Plan Pitfalls
    Affordable Care Act: Where Are We Now and Where Are We Going? Chart: Crediting Hours of Service for Leaves of Abscense Under the Look-Back Measurement Method
    Affordable Care Act: Where Are We Now and Where Are We Going? Chart: Look-BackMeasurement Method of Determining the Full-Time Status of Employees Under Treas. Reg. §54.4980H-3(d)
    Affordable Care Act: Where Are We Now and Where Are We Going? Outline: Affordable Care Act: Where Are We Now and What Have We Learned?
    Department of the Treasury/Internal Revenue Service Hot Topics Outline: Summary of Selected Guidance Issued by the Department of the Treasury and the Internal Revenue Service during the Past 12-Months
    Department of Treasury/Internal Revenue Service Questions and Answers Slides: IRS Treasury Questions and Answers
    New Ideas for Pension Reform Paper: New Ideas for Pension Reform
    New Ideas for Pension Reform Slides: Tontine Pensions
    Defined Contribution Plans Update Outline: Lifetime Income Annuity Product Design
    Fiduciary Responsibilities Update Outline: Lifetime Income Annuity Product Design
    Legislative Update Outline: Summary of Budget Proposals
    Litigation Update Outline: Employee Benefits Litigation Update
    Distributions and Defined Benefit Plans Update Outline: Recent PBGC Legislative/Regulatory Developments
    Distributions and Defined Benefit Plans Update Agenda: Retirement Plans: Uncashed Checks and Missing Participants
    Distributions and Defined Benefit Plans Update Slides: Same-Sex Marriage and Qualified Retirement Plans
    Executive Compensation, Fringe Benefits and Federal Securities Law Update Slides: Employment and Separation Agreements
    Executive Compensation, Fringe Benefits and Federal Securities Law Update Summary: Draft Comments with Respect to Proposed 162(m)(6) Regulations
    International Update Slides: Employee Benefits for Same-Sex Spouses After US v. Windsor
    International Update Supplement: Article 18(1) Language
    Multiple Employers, PEOs and Controlled Groups Update Outline: Touchstones of MEP Status Determinations under DOL Rules
    Welfare Plan and EEOC Issues Update Outline: International Issues Update IRC 4980H
    Welfare Plan and EEOC Issues Update Outline: Welfare Plan and EEOC Issues Update
    Welfare Plan and EEOC Issues Update Outline: Changes to Employer Responsibility Rules Made by Final Section 4980H Regulations
    Welfare Plan and EEOC Issues Update Outline: High Level Outline of Code Section 4980I Issues
    Welfare Plan and EEOC Issues Update Chart: Transfer Between Look-Back and Monthly Measurement Methods
    Welfare Plan and EEOC Issues Update Slides: Employer Reporting Requirements Under ACA
    Exempt Organization and Governmental Plans Update Supplement: Status of Pre-Approved 403(b) Plans

    Employment Taxes
    Section Program: Collecting Federal Employment Taxes Outline: CAP Procedure
    Section Program: Collecting Federal Employment Taxes Supplement: Fact Patterns for Collecting Federal Employment
    Taxing the Mobile Workforce: Federal and State Approaches Slides: Taxing the Mobile Workforce
    Update: Employer’s Obligations under the Affordable Care Act Slides: Employer's Obligations under the Affordable Care Act
    Worker Classification Issues in State and Federal Tax Cases: An Ever Expanding and Dangerous Area of Tax Controversy Slides: Worker Classification
    Worker Classification Issues in State and Federal Tax Cases: An Ever Expanding and Dangerous Area of Tax Controversy Slides: Worker Classification - Maryland

    Estate & Gift Taxes
    Current Developments Outline: Current Developments in Federal Transfer Taxes
    Venn Diagrams: Meet Me at the Intersection of Estate & Income Tax (Planning in the ATRA-Math)" Paper: Venn Diagrams: Meet Me at the Intersection of Estate & Income Tax
    Venn Diagrams: Meet Me at the Intersection of Estate & Income Tax (Planning in the ATRA-Math)" Slides: Venn Diagrams: Meet Me at the Intersection of Estate & Income Tax

    Exempt Organizations
    Committee’s Response to the Proposed 501(c )(4) Regulations Outline: Comments on Proposed Regulations
    Committee’s Response to the Proposed 501(c )(4) Regulations Supplement: 501(c )(4) Political Activity NPRM
    News from the Hill Slides: News from the IRS and Treasury and News from the Hill

    Fiduciary Income Tax
    Planning Under the Net Investment Income Tax Slides: Planning Under the Section 1411 Net Investment Income Tax
    The Power to Adjust and The Power to Convert – How, When, Why and What Do Professionals Do, and Defending the Decision Outline: When You Must Adjust -- How, When, Why & What Do the Professionals Do?
    The Power to Adjust and The Power to Convert – How, When, Why and What Do Professionals Do, and Defending the Decision Slides: When You Must Adjust -- How, When, Why & What Do the Professionals Do?
    Unraveling Family Limited Partnership’s Slides: Unraveling Family Limited Partnerships

    Financial Transactions
    Hot Issues Under Section 475 Slides: Hot Issues Under Section 475
    Joint Current International Developments Panel – Part II Slides: What's New in Inbound Investments

    Foreign Activities of US Taxpayers
    Returning Cash to the US Slides: Returning Cash to the US and Notice 2014-32
    Investments in United States Property under Section 956 Developments and Unresolved Issues Slides: Working with Subpart F

    Joint International Committee: FAUST, FLF, USAFTT, and TP
    Joint Current Developments: FAUST, FLF, Transfer Pricing and USAFTT Slides: Joint International Current Developments Panel

    Foreign Lawyers Forum
    BEPS Won’t Wait: It's Here and Now and You Need to Know About It! How BEPS is Already Affecting International Tax Planning Slides: BEPS Won’t Wait: How BEPS is Already Affecting International Tax Planning

    Individual & Family Taxation
    “Eggshell” Audits and Avoiding a Criminal Referral Outline: Eggshell Audits
    “Eggshell” Audits and Avoiding a Criminal Referral Slides: Eggshell Audits: Handling IRS Examinations of Closely Held Businesses When There Are Criminal Tax Issues
    Learning the Basic Rules and Staying Updated on Recent Changes to Requesting Innocent Spouse Relief Slides: Innocent Spouse Relief: Basic Rules and Recent Developments
    Taxpayer Uncertainty from Damage Awards and Settlements Outline: Legislative Recommendation
    Taxpayer Uncertainty from Damage Awards and Settlements Outline: A History of Section 104(a)(2)

    Insurance Companies
    Captive Insurance Companies and Employee Benefits: How Do These Areas Intersect and What Are the Tax Issues? Slides: Reinsurance of Domestic and International Employee Benefits with Captive Insurers
    Section 4371 Excise Tax on Foreign-Issued Insurance and Reinsurance Contracts: What Are Some of the Issues, and How Are Companies Affected by the Recent Validus Case? Slides: The Insurance Excise Tax After Validus

    Investment Management
    Current Issues Being Addressed by the Investment Company Institute Slides: Investment Company Institute: Current Issues
    FATCA Update for Onshore and Offshore Private Investment Funds: Risks, Responsibilities and Oversight Outline: FATCA Update for Onshore and Offshore Private Investment Funds
    IRS Office of Chief Counsel Update on Regulated Investment Company Issues. Slides: IRS Office of Chief Counsel: Update on RIC Issues

    Low Income Taxpayers Representation Workshop
    Communicating with Clients who have Health, Learning, or Mental Disabilities or Trauma Script: Communicating with Clients who have Health, Learning, or Mental Disabilities or Trauma
    Communicating with Immigrant Communities Slides: Communicating with Immigrant Communities
    Communicating with Third Parties Slides: Communicating with Third Parties
    Handling Communication Breakdowns Slides: Handling Communication Breakdowns

    Partnerships & LLCs
    Built-in Losses, Section 704(c) Layers, Mandatory Basis Adjustments, and Basis Adjustment Apportionments Slides: Proposed Regulations on Partnership Tax Provisions under the American Jobs Creation Act of 2004
    Related Issues: Proposed Regulations on Section 752 and Related Party Rules Slides: Proposed Regulations under Section 752 and Related Party Rules
    Risky Risk of Loss and Disguised Sale Proposed Regulations (Part II) Outline: Proposed Regulations on Debt Allocations: Controversial, and Deservedly So
    Risky Risk of Loss and Disguised Sale Proposed Regulations (Part II) Slides: Risky Risk of Loss and Disguised Sale Proposed Regulations
    Risky Risk of Loss and Disguised Sale Proposed Regulations (Part II) Slides: Top Ten Isues with the Proposed Regulations Under Section 752

    Pro Bono & Tax Clinics
    Loving Tax Return Preparers Slides: Loving Tax Return Preparers
    Recent Developments at the Tax Court of Interest to Low Income Taxpayers Outline: Recent Developments at the Tax Court of Interest to Low Income Taxpayers

    Real Estate
    Risky Risk of Loss and Disguised Sale Proposed Regulations (Part I) Outline: Proposed Regulations on Debt Allocations: Controversial, and Deservedly So
    Risky Risk of Loss and Disguised Sale Proposed Regulations (Part I) Slides: Risky Risk of Loss and Disguised Sale Proposed Regulations
    Risky Risk of Loss and Disguised Sale Proposed Regulations (Part I) Slides: Top Ten Isues with the Proposed Regulations Under Section 752
    Section 1234A, Pilgrim’s Pride, Abandonment, and Capital vs. Ordinary Losses Slides: Section 1234A and Pilgrim's Pride

    S Corporations
    Current Developments Outline: Current Developments in the Federal Income Taxation of S Corporations
    Elections Under Section 336(e) Compared to Section 338(h)(10) Elections: Issues and Implications for S Corporations Chart: Section 336(e) - Another Tool in the Toolbox
    Elections Under Section 336(e) Compared to Section 338(h)(10) Elections: Issues and Implications for S Corporations Slides: Section 336(e) - Another Tool in the Toolbox
    The Impact on S Corporations of the New Net Investment Income Tax Slides: Section 1411 Advanced Net Investment Income Tax

    Sales, Exchanges & Basis
    Current Developments in Sales, Exchanges & Basis Outline: Current Non-Section 1031 Developments
    Current Developments in Sales, Exchanges & Basis Outline: IRC § 1031/§ 1033 Current Developments
    Don’t Fall In: Pool v. Commissioner’s Impact Upon Capital Gain Preservation Transactions Slides: Don't Fall In: Pool v. Commissioner's Impact Upon Captial Gain Preservation Transactions
    Rescissions –Where Are We Now? Outline: Rescissions: Where Are We Now?
    TICs and DST transactions: They’re Back! Supplement: Open Tenancies-in-Common
    What Can an Exchange Accommodation Titleholder Acquire? Slides: What Can an Exchange Accommodation Titleholder Acquire

    Standards of Tax Practice
    Ethical Issues in Federal Tax Practice – The Government Perspective Slides: Ethical Issues in Federal Tax Practice - The Government Perspective
    Serving Two Masters: The Practitioner’s Duties Under Circular 230 and As an Advocate for a Client Slides: Serving Two Masters: The Practitioner’s Duties Under Circular 230 and as an Advocate for a Client
    The Fallout from Loving: How Broad an Impact on Circular 230? Slides: The Fallout from Loving: How Broad an Impact on Circular 230?

    State & Local Taxes
    Aftershave: Multistate Tax Compact Election Litigation Sweeps the Nation Slides: Aftershave: Multistate Tax Compact Litigation & Its Ramifications
    Handling an Equitable Apportionment Case Slides: Alternative Apportionment
    McNeil Trusts v. Pennsylvania and Lewis Linn, Trustee of the Autonomy Trust 3 v Illinois - What is a resident trust for state income tax purposes? Paper: Let my Trustees Go! Planning to Minimize or Avoid State Income Taxes on Trusts

    Tax Accounting
    Accounting Methods and Employee Compensation Outline: Accounting Method and Employee Compensation
    Current Developments Outline: Outline: Current Developments
    Tax Accounting Issues in the Retail Industry Outline: Retail Panel - Technical Material
    The Timing of Deductions for Executory Service Contracts – Economic Performance, Prepayments and Severability Outline: The Timing of Deductions for Executory Service Contracts – Economic Performance, Prepayments and Severability

    Tax Bridge to Practice
    Nuts & Bolts Series: International Tax Enforcement: FBARs, FATCA, and more Slides: Nuts & Bolts Series: International Tax Enforcement - FBARS, FATCA, and more.
    Nuts & Bolts Series: The Affordable Care Act and Employer Shared Responsibility Penalty Paper: Putting the Shared Responsibility Penalty Puzzle Together
    Nuts & Bolts Series: The Affordable Care Act and Employer Shared Responsibility Penalty Slides: Putting the Shared Responsibility Penalty Puzzle Together Planning for 2015 Liability Measured By 2014 Operations
    Nuts & Bolts Series: Trying Cases Before the Tax Court Slides: The Trial of the Tax Court Case

    Tax Exempt Financing
    Legislative, Treasury and Internal Revenue Service Update Agenda: Legislative, Treasury and Internal Revenue Service Updates
    Tax and Bond Lawyers as “Municipal Advisors” for Purposes of the SEC Outline: What You Need to Know About the Municipal Advisor Rules

    Tax Policy & Simplification
    Do Inversions Matter? How Should Inversion Transactions Affect Our Thinking About U.S. International Tax Reform? Slides: Do Inversions Matter?
    Corporate Tax Aggressiveness Outline: Corporate Tax Aggressiveness: Background Paper and Bibligraphy

    Tax Practice Management
    Planning for Disaster: Making Sure the Flood, Fire, Hurricane or Tornado Isn’t a Disaster for Your Practice Slides: Planning for Disaster: Making Sure the Flood, Fire, Hurricane or Tornado Isn't a Disaster for your Practice

    Teaching Taxation
    EITC: A More Complete Story of Error Rates, Compliance, and Recipients Slides: The Broken Safety Net
    EITC: A More Complete Story of Error Rates, Compliance, and Recipients Outline: Reducing Overpayments in the Earned Income Tax Credit

    Transfer Pricing
    The OECD Discussion Draft and the Future of Transfer Pricing Documentation Paper: Key Points
    The OECD Discussion Draft and the Future of Transfer Pricing Documentation Slides: The OECD Discussion Draft and the Future of Transfer Pricing Documentation
    Transfer Pricing UTP Disclosures: Looking Back and Forward Slides: Transfer Pricing UTP Disclosures: Looking Back and Forward

    US Activities of Foreigners & Tax Treaties
    Meeting the Ethical Challenges of Inbound Controversies Supplement: Ethics and Inbound Tax Controversies
    When Can You Actually Claim Treaty Benefits? Navigating the Thornier Issues of the Limitation on Benefits Article Slides: When Can You Actually Claim Treaty Benefits?