2006 Midyear Meeting

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.

2006 Midyear Meeting, Washington, DC

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Affiliated and Related Corporations

• Recent Consolidated Return Developments
• The Step Transaction Doctrine and Consolidated Returns -- Exploring the Implications of Falconwood

Closely Held Businesses

• Tax Consequences in Transfers of Intellectual Property

Closely Held Businesses and Business Cooperatives & Agriculture

• Special Trustees and the se of Asset Protecttion Trusts

Corporate Tax

• Current Developments in Corporate Tax

Employee Benefits

• 409A Proposed Regulations: More Guidance and Limited Transition Relief
• Employers Responding to Disasters
• Exhaustion of Plan Remedies
• Hot Topics in LTD Claims
• Legal Alert: The Proposed Nonqualified Deferred Compensation (§ 409A) Regulations
• Nonqualified Deferred Compensation After the American Jobs Creation Act of 2004, Notice 2005-1 and the First Proposed Regulations
• Top 10 Ways to Control the Claims Process (Subtitled: 10 Traps for the Unwary)
• Transition to the New Claims Regualtions: The Final Rite of Passage

Employee Benefits Subcommittee: Special Defined Benefit Plan Issues and the Cash Balance Plan Task Force

• Nonqualified Deferred Compensation: The Effect of Section 409A Now and in the Future

Employee Benefits, Exempt Organizations

• Legal and Practical Aspects of Employee Assistance Funds in a Post-9/11 World, with exhibits B-E

Estate and Gift Taxes

• Recent Cases Affecting Family LImited Partnersh LLCs and Other Valuation Issues
• Recent Developments in Federal Income Taxation
• Selected Developments in Income, Estate, Gift, and Generation-Skipping Transfer Tax

Estate and Gift Taxes, Fiduciary Income Tax

• New Opportunities, Strategies and Defenses for the Family Limited Partnership Technique

Fiduciary Income Tax

• Post-Mortem Expenses: The Hubert Case – An Update

Foreign Lawyers Forum

• Latest European Developments of Interest for US tax practitioners – German Tax Law
• Latest European Developments of Interest to U.S. tax practitioners - U.K. Tax Law
• Selected Aspects of Corporate Taxation in Switzerland

Individual Income Tax

• Weathering Disaster: Tax Implications of Hurricane Katrina

Partnerships and LLCs

• Economic, Tax and Drafting Issues Involved in Structuring a Preferred Interest in a Partnership
• Hot Topics Partnerships and LLCs

Real Estate

• Outline: Partnership Distributions - How Does The Presence of Debt Affect The §751(b) Analysis?
• Powerpoint: Partnership Distributions - How Does The Presence of Debt Affect The §751(b) Analysis?
• Section 1031 Drop and Swap/Swap and Drop Is There an Issue?

Sales, Exchanges and Basis

• Current Developments

Tax Accounting

• Recent Developments in Tax Accounting

Teaching Taxation

• Taxation of Same-Sex Couples in State-Sanctioned Relationships

Transfer Pricing

• Japan/Asia Pacific: Cost Sharing, Services and Intangibles

US Activities of Foreigners and Tax Treaties

• Canadian Income Deposit Securities

VAT & Other Consumption Taxes

• X-treme Consumption Tax Reform: The President’s Advisory Panel Proposal