TaxIQ

2015 May Meeting

May 7-9, 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.

Administrative Practice

Important Developments

Section Program: Choosing Wisely: When to Use (or Not Use) Mediation to Obtain Cost-Effective Closure in Exam & Collection Cases

What's New in IRS Exam and Appeals

Affiliated & Related Corporations

Current Developments

Banking & Savings Institutions

Recent Developments Affecting the Banking Community

Recent Developments on Modifications of Non-Debt Financial Instruments

Bankruptcy & Workouts

Debt Modifications Revisited

Hot Topics in COD Income

Mediation in Collection Matters – A Brave New World

Capital Recovery & Leasing

Current Developments Report and Update on Pending Guidance

Civil & Criminal Tax Penalties

Day of Reckoning - An Update on Offshore Appeals

Reports of Subcommittees on Important Developments

CLE Committee

HUF HUF and Blow the IRS Away: An analysis of a Hindu Undivided Family ("HUF") - Is it an entity or a trust? Neither? A Tenancies in Common? How does it comply with US Tax Laws?

Closely Held Business

Buy-Sell Agreements for Closely Held Businesses

Defending Clients From the Trust Fund Recovery Penalty

Corporate Tax

Current Developments

It's All About That Basis

Not Free From Doubt? – Corporate Tax Opinions

Court Procedure & Practice

A Look Inside an IRS Criminal Investigation: The Journey from CI Referral to Indictment - How Did We Get Here

Court Procedure and Practice Roundtable Discussion: First Time Tax Litigation

Important Developments

Employee Benefits

Administrative Practices Update

Affordable Care Act After 5 Years

Department of Treasury / IRS Hot Topics

Department of Treasury / IRS Questions and Answers

Distributions and Defined Benefit Plans Updates

ESOP Update

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Exempt Organization and Governmental Plans Update

Fiduciary Issues and Data Privacy

Fiduciary Responsibilities Update

Legislative Update

Mergers & Acquisitions Update

Multinational Employee Benefits & Compensation Issues

Multiple Employers, PEOs and Controlled Groups Update

Multiple Employers, PEOs and Controlled Groups Update

Qualified Plan Testing in Controlled Group and Affiliated Service Group Environments

Welfare Plans, Cafeteria Plans and Reimbursement Accounts, and EEOC Issues Update

Employment Taxes

Exempt Organizations, Employment Taxes and Information Reporting

Federal Employment Tax Update

Recent Tax Court Jurisdictional Opinions for Worker Classification Issues

The Certified Professional Employer Organization and Enactment of Section 3511: What Does it Mean for Third Party Payroll Providers

Energy & Environmental Taxes

Energy Taxes Hot Topics Update

Estate & Gift Taxes

Current Developments

Structuring Charitable Gifts: Blending Philanthropic Objectives with Tax Planning

Top Ten Revenue Rulings for Estate Planners

Exempt Organizations

Energy Crisis? Climate Change? The Future of Exempt Organizations Focused on Energy and the Environment

The EO Practitioner's Perspective: Addressing Common Exempt Organizations Issues that Lack Up-to-Date Guidance

Volunteers in Exempt Organizations

Fiduciary Income Tax

Charitable Contribution Deductions for Estates and Trusts under Section 642©: Timing, Traps and Techniques

Current Developments

State Fiduciary Law Update

Foreign Lawyers Forum

General Anti-Abuse Rules (GAAR) Rapidly Gaining Territory in Double Tax Treaties

Lux Tax Leaks Become EU Tax Leaks: 2016 Automatic Exchange of Tax Rulings in the EU

Joint International Committee: FAUST, FLF, USAFTT, and TP

Joint Current International Developments Panel

Individual & Family Taxation

Affordable Care Act Implementation Issues Impacting Individuals and Families

Recent Developments in the Tax-Related Identity Theft

Insurance Companies

Captive Insurance Update

Legislative Update

Investment Management

Current Regulated Investment Company Issues

Low Income Taxpayers Representation Workshop

Tax Court Pre-Trial Practice

Tax Court Trial and Appeals

Partnerships & LLCs

Hot Topics in Partnership Taxation

May Company Regulations

Partnership Compliance Issues

Pro Bono & Tax Clinics

Handling Cases With Potential Criminal Issues

Hot Topics

Update from Tax Court

W-2 and Worker Classification Issues

Real Estate

Motivating the Real Estate Deal and Fund Team

S Corporations

Important Developments

Section 1374(d)(7) Recognition Period

Sales, Exchanges & Basis

A Critical Look at "Deferred Sales Trusts"

Current Developments in Sales, Exchanges & Basis

Taxation of Fees for Distribution Rights and Franchises

The Long and the Short of the Effects of Long on Long Term Capital Gains

Standards of Tax Practice

Ethical Issues in Federal Tax Practice — The Government Perspective

Initiating a New Client Engagement: What Kinds of Ethical and Practice Standards Questions Arise for a New Client Representation?

State & Local Taxes

'Just Add SaLT!' When and How to Consider State Tax Ethical Issues in Advising Clients

Caught in the Net – Social Networking for Judges and Lawyers from the Perspective of a Local Tax Judge

Hot Topics in the State Taxation of International Operations

The State of State Tax Courts

Tax Accounting

Accounting Methods Considerations for Partnerships

Section 199 - Recent Developments and Hot Topics

Tangible Property Regulations Guidance Update

Tax Bridge to Practice

Nuts & Bolts: Introduction to Life Insurance Company & Contracts Taxation

On the Road Toward Diversity and Inclusion: Leading to Opportunities for All

Tax Tales: The Seminal Cases of Subchapter C

Tax Policy & Simplification

Tax and Spending Policy in the Long Run

Teaching Taxation

Changing the Conversation About Tax Reform: Dynamic Scoring

Transfer Pricing

Advance Pricing and Mutual Agreement (APMA) - Hot Topics

How Will IRS's Transfer Pricing Operations Move Forward in the BEPS Environment?

Young Lawyers Forum

Hot Topics in International Tax