TaxIQ

    2017 May Meeting

    May 11-13, 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
    Administrative Practice Important Developments Outline: Outline of Important Developments
    Administrative Practice Important Developments Slides: Administrative Practice Important Developments
    LB&I Compliance Campaigns Slides: LB&I Campaigns
    Managing SB/SE Exams Outline: Advanced Examination Techniques and the Practitioner's Role in Protecting Taxpayer's Rights

    Affiliated and Related Corporations
    SALT Issues in Transactions Among Consolidated Group Members Slides: SALT Issues in Transactions Among Consolidated Group Members
    Section 355 in Consolidation: Is it Different? Slides: Section 355 in Consolidation: Is it Different?
    Worthless Securities Deductions in Consolidated Groups Slides: Worthless Securities Deductions in Consolidated Groups

    Capital Recovery and Leasing
    Current Developments Report and Update on Pending Guidance Outline: Current Developmentss
    Tax Reform and Its Impact on Capitalization and Cost Recovery Chart: Comparison of Business Tax Proposals

    Civil and Criminal Tax Penalties
    Above the 20 Outline: Civil Tax Penalties Above 20%
    Department of Justice Tax Division - Update Outline: Department of Justice Tax Division - Update
    Internal Revenue Service, Criminal Investigation - Update Outline: Important Developments: Criminal
    IRS Employment Tax Audits Part II (When the Rubber Hits the Road) Outline: IRS Employment Tax Audits Part II
    Reports of Subcommittees on Important Developments Outline: Important Civil Developments: Mid-January 2017 through Mid-April 2017
    Reports of Subcommittees on Important Developments Outline: Important Developments: Criminal
    Reports of Subcommittees on Important Developments Slides: IRS Investigations and Practices Update

    Closely Held Businesses
    Selling or Dissolving Your Law Practice: Practical and Ethical Considerations Outline: Selling or Dissolving Your Law Practice: Practical and Ethical Considerations

    Corporate Tax
    Recent Developments in Corporate Taxation Slides: Recent Corporate Tax Developments
    Tax Planning Under the Tax Reform Act of 2017 Slides: Tax Planning Under the (Hypothetical) Tax Reform Act of 2017

    Court Procedure and Practice
    Best Practices in Appeals Slides: Best Practices in Dealing with IRS Appeals
    Current Developments in Court Procedure and Practice Outline: Current Developments
    Let the Sunshine In: Appealing a FOIA Determination Slides: Let the Sunshine In: Appealing a FOIA Determination

    Diversity
    Federal Tax Reform: Beyond Dollars and Cents Slides: Federal Tax Reform: Beyond Dollars and Cents

    Employee Benefits
    Affordable Care Act "Repeal and Replace" Legislation - What Does it Mean for Employers? Slides: ACA Repeal and Replace: What does it mean for employers?
    Corporate Counsel Forum Slides: ACA Mandates - Beyond Reconciliation Process
    Corporate Counsel Forum Slides: Planning for 2018
    Defined Benefit Plans and Distributions Update Outline: Pension Benefit Guaranty Corporation Update
    Defined Benefit Plans and Distributions Update Slides: Lifetime Income: Recent Developments
    Department of Labor Employee Benefits Security Administration & Pension Benefit Guaranty Corporation Updates Outline: Pension Benefit Guaranty Corporation Update
    Department of Labor Employee Benefits Security Administration & Pension Benefit Guaranty Corporation Updates Slides: PBGC Participant & Plan Sponsor Advocate
    Exempt Organization and Governmental Plans Update Slides: State Administered and State Sponsored Private Employer Plans
    Fiduciary Responsibilities Update Outline: Fiduciary Responsibilities Update
    IRS and Department of Treasury Technical Sessions Outline: Technical Sessons on RMD Uncashed Checks
    Legislation and Litigation Update Outline: Retirement Issues
    Mergers & Acquisitions Update Outline: Carried Interest Plans: Partnership Equity-Based Compensation
    Multinational Employee Benefits & Compensation Issues Update Slides: International Assignment Agreements and Tax Planning
    Retirement Plans Legislative and Regulatory Update Outline: Retirement Plans Legislative and Regulatory Update
    Unauthorized Practice of Law and the Practice of Benefits Law Slides: Unauthorized Practice of Law and the Practice of Benefits Law
    Welfare Plans and EEOC, FMLA and Leaves Issues Update Outline: Employer-Sponsored Group Health Benefit Plans: Issues to Consider When Changing Plan Design to Encourage Value-Based Health Care
    Welfare Plans and EEOC, FMLA and Leaves Issues Update Slides: Prescription Drug Costs Drive Controversy - What Employers Should Know

    Employment Taxes
    Federal Employment Tax Update Slides: Federal Employment Tax Update
    IRS Employment Tax Audits Part I Slides: IRS Employment Tax Audits Part I
    Workforce Tax Issues - Employment Tax and Other Aspects of Tax Enforcement and Compliance Affecting Employers Slides: Workforce Tax Issues - Employment Tax and Other Aspects of Tax Enforcement and Compliance Affecting Employers
    Workforce Tax Issues - Employment Tax and Other Aspects of Tax Enforcement and Compliance Affecting Employers Slides: Form 941 and Form W-2 Combined Annual Wage Reporting

    Estate & Gift Taxes
    Current Developments in Estate & Gift Taxes Outline: Current Developments in Federal Transfer Taxes
    Planning for Privacy in a Public World: The Ethics and Mechanics of Protecting Your Client’s Privacy and Personal Security Outline: Planning for Privacy in a Public World: The Ethics and Mechanics of Protecting Your Client's Privacy and Personal Security
    The Private Family Trust Company: A Fully Empowered Platform for Family Flourishing Slides: The Private Family Trust Company: A Fully Empowered Platform for Family Flourishing
    An Insider’s View to the Guidance and Rulemaking Process Outline: Rulemaking at the Department of Treasury and IRS Office of Chief Counsel

    Exempt Organizations
    Fostering Entrepreneurship and Innovation - Issues and Approaches for Exempt Organizations Outline and Slides: Fostering Entrepreneurship and Innovation - Issues and Approaches for Exempt Organizations
    News from the Hill Slides: News from Capitol Hill
    News from the IRS and Treasury Slides: News from the IRS and Treasury
    The Current Climate for Nonprofit Enforcement Outline: The Current Climate for Nonprofit Enforcement

    Fiduciary Income Tax
    Back to Basics: Analyzing the Differences Between Fiduciary Accounting Income ("FAI") and Distributable Net Income ("DNI") Slides: Back to Basics: Analyzing the Differences Between Fiduciary Accounting Income ("FAI") and Distributable Net Income ("DNI")
    Changing the Income Tax Status of a Trust: Consequences, Complications and Considerations Slides: Grantor Trust Liabilities An income tax analysis: When a grantor trust becomes a complex trust When a complex trust becomes a grantor trust
    Current Developments in Fiduciary Income Tax Outline: Recent Developments in Fiduciary Income Tax
    Reverse-Engineering Life Insurance to Meet a Client's Specific Planning Needs: A Case Study Outline: Case Study: Life Insurance Planning and Financial Analysis

    Financial Transactions
    Call "Security": The Definitions Are Running Amok Slides: Call "Security": The Definitions Are Running Amok

    Individual & Family Taxation
    IRS Bitcoin Enforcement Panel Slides: Bitcoin and Virtual Currencies: What Are They? How Are They Taxed? Trends In IRS Enforcement
    Reporting to Consumers: Issues Relating to For-Profit Schools and Housing Outline: Information Return Problems: Student Loans as a Case Study
    Reporting to Consumers: Issues Relating to For-Profit Schools and Housing Slides: Systemic Approaches to Information Return Issues
    Reporting to Consumers: Issues Relating to For-Profit Schools and Housing Slides: Americans Are Losing Hundreds of Billions Of Dollars In Tax Deductions Because Banks And Mortgage Servicers Are Failing To Correctly Report On Form 1098 Payments Of Capitalized Or Defaulted Mortgage Interest
    Section 152 Proposed Regulations Slides: Section 152 Proposed Regulations

    Investment Management
    Impact of Tax Reform on the Investment Management Industry Slides: Impact of Tax Reform on the Investment Management Industry
    Primer on Structuring Real Estate Funds Slides: Primer on Structuring Real Estate Funds

    Low Income Taxpayers Representation Workshop
    Death of a Small Business Outlines: Death of a Small Business
    Death of a Small Business Slides: Death of a Small Business
    Inception of a Small Business Slides: Top Ten Tax Traps for Small Businesses
    Inception of a Small Business Slides: Inception of a Small Business
    Operation of a Small Business Slides: Operation of a Small Business
    Recent Developments in Low Income Taxpayer Representation Outline: Recent Developments in Federal Income Taxation Affecting Low-Income Taxpayers

    Partnerships & LLCs
    Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations Outline: Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations
    Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations Slides: Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations
    Hot Topics in Partnerships & LLCs Slides: Hot Topics
    Issues Arising Under Section 721(c) Guidance Slides: Issues Arising Under Section 721(c) Guidance
    The Partnership Anti-Abuse Rule 20 Years Later – What’s The Verdict? Slides: The Partnership Anti-Abuse Rule 20 Years Later —What’s The Verdict?

    Pro Bono & Tax Clinics
    Litigating the "Merits" of a Tax Liability in Collection Due Process Cases Under Sections 6320 and 6330: What Are The "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case? Outline: Litigating the "Merits" of a Tax Liability in Collection Due Process Cases under Sections 6320 and 6330: What Are the "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case?
    Litigating the "Merits" of a Tax Liability in Collection Due Process Cases Under Sections 6320 and 6330: What Are The "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case? Slides: Litigating the "Merits" of a Tax Liability in Collection Due Process Cases under Sections 6320 and 6330: What Are the "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case?
    Tax Benefits for Working Families: Lessons Learned and Ideas for Reform Slides: A Brief History of the Earned Income Tax Credit (EITC)
    Tax Benefits for Working Families: Lessons Learned and Ideas for Reform Slides: Tax Benefits For Working Families: Lessons Learned and Ideas for Reform
    Update from the Tax Court Outline: United States Tax Court Update

    Real Estate
    Completed Contract Method for Land Developers Under Section 460 Slides: Completed Contract Method for Land Developers Under Section 460

    S Corporations
    Converting Stock Sales to Assets Sales (and Back Again) Slides: Converting Stock Sales to Assets Sales (and Back Again)
    Hot Topics in S Corporations Slides: Hot Topics
    Important Developments in S Corporations Outline: Important Developments in the Federal Income Taxation of S Corporations

    Sales, Exchanges and Basis
    Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis Outline: Current Non-Section 1031 Developments
    Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis Outline: Current Developments in Like-Kind Exchanges
    "My Principal Purposes in Acquiring Related Party Property Didn't Include Tax Avoidance" Slides: What's New from Malulani?
    What's New Concerning Cancellation of Qualified Real Property Business Indebtedness? Outline: What's New Concerning Cancellation of Qualified Real Property Business Indebtedness?
    When Can a Federal Appointee's Gain on Divestiture Be Trumped by Section 1043? Outline: When Can a Federal Appointee’s Gain on Divestiture Be Trumped by § 1043?
    When Can a Federal Appointee's Gain on Divestiture Be Trumped by Section 1043? Slides: When Can a Federal Appointee's Gain on Divestiture Be Trumped by Section 1043?

    Section Programs
    International Information Reporting Slides: International Tax Compliance

    Standards of Tax Practice
    Ethical Issues in Federal Tax Practice - The Government Perspective Slides: Office of Professional Responsibility Update
    Ethical Issues in Preserving and Collecting Evidence Slides: Ethical Issues in Preserving and Collecting Evidence
    Ethical Issues in Representing Tax Professionals Slides: Ethical Issues in Representing Tax Professionals

    State & Local Taxes
    Credit for Sales/Use Tax Paid to Other States Slides: Credit for Sales/Use Tax Paid to Other States
    Recent State Legislative Developments in Taxation Slides: Recent State Legislative Developments in Taxation

    Tax Accounting
    Current Developments in Tax Accounting Outline: Current Developments
    Harmonizing the Rules for Advance Payments Slides: Harmonizing the Rules for Advance Payments
    Mark-to-Market Accounting Method Issues Slides: Section 475 Accounting Methods

    Tax Bridge to Practice
    Common Cross-Border Issues in M&A and Tax Planning Slides: Common Cross-border Issues in M&A and Tax Planning
    Notice 2016-73 and the Repatriation of Offshore Earnings Slides: Notice 2016-73 and a Brief History of Cross-Border Triangular Reorganizations
    Practicing Constitutional Law Every Day Slides: Nuts & Bolts of State and Local Tax: Practicing Constitutional Law Every Day

    Tax Collection, Bankruptcy and Workouts
    Managing the IRS Collection Process - The IRS Field Collection Operations Slides: Knowing Collection in 2017
    Managing the IRS Collection Process - The IRS Field Collection Operations Slides: Managing the IRS Collection Process - The IRS Field Collection Operations
    New Developments in Tax Collection, Bankruptcy and Workouts Outline: Recent Developments in Tax Collection, Bankruptcy, and Workouts
    Ultimate Tax Collection - Can’t Pay? Slides: Ultimate Tax Collection: Bankruptcy v. Offer in Compromise: Alternatives to Resolving Tax Debts A Comparative Approach

    Tax Exempt Financing
    Selected Tax Issues in Refundings – Is It Lost? Outline: Multipurpose Allocations in the Refunding and Pool Bond Context

    Tax Policy and Simplification
    Treasury Regulations and Guidance: Impact of the Administrative Procedure Act (APA) and Other Regulatory Guidance Processes Outline: Regulatory Guidance Processes: Treasury and OMB Need to Reevaluate Longstanding Exemptions of Tax Regulations and Guidance

    Transfer Pricing
    The Latest in Transfer Pricing Litigation Slides: Transfer Pricing Litigation Round-Up
    State Aid Allegations by the European Union: Policy and Technical Transfer Pricing Implications Slides: State Aid Allegations by the European Union: Policy and Technical Transfer Pricing Implications

    Young Lawyers Forum
    Ethical Issues Under a Changing Legal Environment Slides: Ethical Issues Under a Changing Legal Environment