TaxIQ

2016 May Meeting

May 5-7, 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

LB&I Reorganization and Audit Redesign

Affiliated & Related Corporations

Coffee and Doughnuts Primer

Current Events

Banking & Savings Institutions

New Proposed Section 305(c) Regulations

Capital Recovery & Leasing

Current Developments Report and Update on Pending Guidance

Examination Items and Issues Pertaining to Tangible Property

Civil & Criminal Tax Penalties

Endless War: The Status of the IRS/DOJ Campaign Against Foreign Assets and Accounts

Internal Revenue Service, Criminal Investigation - Update

Reports of Subcommittees on Important Developments

Turning the Tables: The United States as a Tax Haven Destination

Closely Held Businesses

Best Practices for the Planning, Valuation and Sale of Personal Goodwill

Dealing with the IRS Collection Division: An Update on IRS Collection Procedures

Corporate Tax

A Little of This, A Little of That: Cherry-Picking Gains and Losses in Transactions

Court Procedure & Practice

Current Developments

IT’S ALIVE! – Exploring Exceptions to the Statutes of Limitations to "Revive" Otherwise Time-Barred Claims

Most Litigated Issues in Tax Court Cases

Protective Orders: Necessary Evil or Unnecessary Burden in Tax Court?

Diversity

Litigating Affordable Care Act Cases

The PATH Act: Changes Affecting Immigrant Families and The Challenges Ahead

Try to See It My Way: Technical, Policy and Advocacy Perspectives on the Home Mortgage Interest Deduction for Same Sex Couples

Employee Benefits

Defined Benefit Plan and Distributions Update

Defined Contribution Plans Update

Department of Labor Regulation of ERISA Disability Claims and Related Litigation

ESOP Update

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Health and Welfare Benefit Plans Update

IRS and Department of Treasury Technical Sessions

Legislative Update

Litigation Update

Mergers & Acquisitions Update

Multinational Employee Benefits & Compensation Issues Update

Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update

Necessary Plan Language in Light of Recent Guidance from the Supreme Court and Lower Courts

The Fiduciary Regulations

Employment Taxes

Federal Employment Tax Update

R&D Credit and FICA Taxes

The Early Interaction Initiative: Accelerating IRS Collection Intervention for Unpaid Employment Tax Liabilities

Worker Classification and Section 530

Energy & Environmental Taxes

Emerging Issues in Oil & Gas Taxation

Hot Topics in Renewables

Estate & Gift Taxes

Current Developments

Oh, What a Relief It Is: Curing Estate Plans That No Longer Make Sense in Light of the American Taxpayer Relief Act of 2012

Unpacking the Myths and Mysteries of Chapter 14

Estate & Gift Taxes and Fiduciary Income Tax Young Lawyers Subcommittee

How to Prepare and Submit a PLR

Exempt Organizations

Donor-Advised Funds: Priority Issues for Regulatory Guidance

Form 990 Schedule B: Balancing Benefits and Burdens

IRS Assessment of Governance Practices

Fiduciary Income Tax

Current Developments

Fiduciary Income Tax Aspects of Lifetime Gifting and Education Funding Strategies

Financial Transactions

Reasoning by Analogy: The Cubbyhole Approach to Innovative Financial Products and Other Transactions

Foreign Lawyers Forum

The 2016 EU Anti-Tax Avoidance Package: Find Out What It Means to You

Individual & Family Taxation

Crime and Marriage

Important Developments

Women and Tax

Insurance Companies

Insurance Company Reserves

Legislative Update

What is Insurance?

Investment Management

Updates from the Internal Revenue Service and Investment Company Institute

Low Income Taxpayers Representation Workshop

Addressing ACA Problems in Non-IRS Fora

Property Tax Issues

State Tax Issues

Partnerships & LLCs

Conversions Are Not Always Changes

Disguised Sales of Partnership Interests - Where are We Now?

Partnership-to-Partner (Non?-)Attribution: Is There a “Theory of Everything”?

Recourse or Nonrecourse Matters in the Gasification of Debt

Pro Bono & Tax Clinics

Jurisdictional Issues

Reflecting on Low Income Tax Clinics and Celebrating Professor Kathryn Sedo

Update from the Tax Court

Real Estate

Bad Boys: Whatcha Gonna Do?

New Partnership Audit Provisions – Drafting Considerations

PATH Act – FIRPTA, REIT Technical and Spin-Offs

S Corporations

Audit Risks of an S Corporation and Its Shareholders

Hot Topics Relating to S Corporations

Important Developments

Sales, Exchanges & Basis

A Hot Topic: Cuban Claims and Section 1033

Current Developments in Sales, Exchanges & Basis

Dealing with Unrecaptured Section 1250 Gain in Drop-Swap Cash-Outs

Use of Delaware Statutory Trusts in Non-Syndicated Exchange and Drop-and-Swap Situations

Section Programs

Welcome to International Tax: Fundamentals of Inbound, Outbound, and Tax Treaties: Inbound Taxation

Standards of Tax Practice

Data Security, Client Confidences and Ethics Rules Applicable to the Protection of Client Information

Ethical Issues in Federal Tax Practice – The Government Perspective

What’s the Risk? The Ethics of Advising Clients on Audit Risk

State & Local Taxes

New IRS Partnership Audit Rules: Federal and State Tax Complexities

State Sovereign Immunity in the Tax World: An Update on California Franchise Tax Board v. Hyatt

Tax Audits of Attorney Files – What Keeping Client Confidences Could Cost You: Ethical and Practical Issues

Tax Accounting

Current Developments

Recent Developments in Accounting Method Change Procedures

Tax Bridge to Practice

Tax Tales 2: More Seminal Cases of Subchapter C

The Administrative Tax Collection Case

Tax Collection, Bankruptcy & Workouts

IRS – Field Collection: Changes in How the IRS goes about “Collection Enforcement” – Administrative and The Lawyers - “Future State” and Elimination of the “SAUSA” Program: A Brave New World?

Tax Exempt Financing

Legislative, Treasury and Internal Revenue Service Update

Tax Issues in Seaport and Airport Financings: "It Is Not Always a Carnival When You Make a Deal with Royal Caribbean, Even If You Are Norwegian."

Tax Policy & Simplification

Prospects for Tax Legislation in a New Administration

Tax Practice Management

The Curse of the Billable Hour: Are You Ready for Alternative Fee Arrangements?

Teaching Taxation

EU State Aid Investigations: Perspectives from both Sides of the Atlantic

Transfer Pricing

BEPS and Its Impact on Transfer Pricing for the Financial Services Sector

BEPS and Transfer Pricing Implications for State and Local Tax (Part II)

US Activities of Foreigners & Tax Treaties

The FIRPTA Provisions of the PATH Act

Young Lawyers Forum

Tips for Working with the Tax Press