May 25, 2017

2008 Midyear Meeting

TaxIQ

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Section Meeting Materials Archive

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2008 Midyear Meeting, Lake Las Vegas, NV

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Committee Name
Panel Title Speaker Name Material Title Document ID Number
Administrative Practice Navigating the Reportable Transactions and Penalty Regulations – Practitioner's "Shelter Round-Up" Budde, John E.
Carney, Robert T.
Hodes, Rochelle L.
Soucy, Anita
Navigating the Reportable Transactions & Penalty Regulations – Practitioner’s Tax Shelter Round Up 5470200801027
Administrative Practice Simultaneous Civil/Criminal Proceedings Fisher, Miriam L. Parallel Civil and Criminal Tax Proceedings -- Proceedings with Caution 5470200801037
Civil & Criminal Tax Penalties Codification of the Economic Substance Doctrine Pakenham, Kathleen Codification of the Economic Substance Doctrine and Related Penalties 5470200801009
Civil & Criminal Tax Penalties Reports of Subcommittees Bowling, Julie P.
Cullinan, Thomas A.
Important Civil Developments 5470200801022
Closely Held Businesses Buy-Sell Agreements for All Triggering Events – The Do's and Don'ts Harris, Morton A. Buy-Sell Agreements for Closely Held Business and Professional Organizations: Tax and Practical Considerations -With Forms 5470200801005
Closely Held Businesses Buy-Sell Agreements for All Triggering Events – The Do's and Don'ts Martin, Alson R. IRC Section 409A Restrictions on Professionals'' Separation Pay 5470200801024
Closely Held Businesses Entity Selection for the Closely Held Business Grodd, Leslie E. Choice of Business Entity 5470200801007
Closely Held Businesses Entity Selection for the Closely Held Business Martin, Alson R. The Impact of Choice of Entity On Fringe Benefit Plans 5470200801059
Court Procedure and Practice Current Developments Partain, Rachel Summary of Current Developments 5470200801051
Court Procedure and Practice Selected Discovery Issues in Civil Tax Litigation Strouse, Jonathan E. Selected Discovery Issues 5470200801048
Employee Benefits Blurring The Lines--Phasing In and Out of Employment Banister, Eleanor 20 Factors of Common Law Test As Summarized By Revenue Ruling 87-41 5470200801001
Employee Benefits Blurring The Lines--Phasing In and Out of Employment Banister, Eleanor Panel PowerPoint 5470200801031
Employee Benefits Everyday Ethics: A Practical Guide for Employee Benefits Counsel Mathis, Mark L.
Pingree, Bruce D.
Discovery and Privilege Issues Arising from Legal Ethical Issues in Benefits 5470200801013
Employee Benefits Everyday Ethics: A Practical Guide for Employee Benefits Counsel Meyer, Anne M. Ethical Issues in Attorney Advertising 5470200801015
Employee Benefits Everyday Ethics: A Practical Guide for Employee Benefits Counsel Steinman, Martha N. Multijurisdictional Practice Issues Relating to the Employee Benefits and Executive Compensation Attorney 5470200801026
Employee Benefits Everyday Ethics: A Practical Guide for Employee Benefits Counsel Utz, John L. Auditor’s Letters: Special Considerations for Employee Benefits Counsel 5470200801004
Employee Benefits Everyday Ethics: A Practical Guide for Employee Benefits Counsel Utz, John L. Ethical Considerations in ERISA Litigation 5470200801014
Employee Benefits Everyday Ethics: A Practical Guide for Employee Benefits Counsel Utz, John L. Thoughts on Responding to Auditor’s Letters (and on Engagement Letters) 5470200801061
Energy and Environmental Taxes REIT Ownership of Transmission and Distribution Systems Haas, B. Benjamin
Reinstein, Todd
REIT Ownership of Transmission and Distribution Systems 5470200801045
Energy and Environmental Taxes The History and Development by the Supreme Court of the Mineral “Economic Interest” Doctrine for Federal Income Tax Purposes Swiech, Robert A. Panel PowerPoint Presentation 5470200801034
Energy and Environmental Taxes The History and Development by the Supreme Court of the Mineral “Economic Interest” Doctrine for Federal Income Tax Purposes Swiech, Robert A. The History and Development by the Supreme Court of the Mineral “Economic Interest” Doctrine for Federal Income Tax Purposes 5470200801058
Estate & Gift Taxes 529 Plans: Extra Credit for the Estate Planning Attorney Houston, Christopher E.
Johnson, Sarah M.
529 Plans: Extra Credit for the Estate Planning Attorney 5470200801002
Estate & Gift Taxes Estate Planning for Lottery and Other Winners Hall, Russell W. I.R.C. § 103 and Exclusion of Interest on Texas Lottery Prize Installments powerpoint 5470200801021
Estate & Gift Taxes Recent Developments Carter, Benjamin
Delich-Gould, Stacey
Current Developments in Estate Planning 5470200801011
Exempt Organizations Circular 230, Tax Shelter Transactions and Preparer Penalties—What EO Practitioners Need to Know Clark, Michael A. Circular 230 Update, Including IRC § 6694 Issues 5470200801008
Exempt Organizations FIN 48 Issues Mills, Elizabeth FIN 48: Privilege and Other Issues for Exempt Organizations 5470200801018
Exempt Organizations FIN 48 Issues Murray, Fred F. Applying FIN 48 to Tax-exempt Organizations 5470200801003
Fiduciary Income Tax Potential Liability Traps and Creative Planning Techniques in Trust Administration Klein, Sharon L. Potential Liability Traps and Creative Planning Techniques in Trust Administration 5470200801040
Fiduciary Income Tax Presentation of Checklist of Income Tax Issues with Implementation of Lifetime Estate Tax Planning Techniques Flanagan, Timothy L. Checklist of income Tax Issues Related to Various Lifetime Transfer Tax Techniques 5470200801006
Fiduciary Income Tax Update on Section 67(e) Allison, Grace Ipse Dixit: Reflections of a Corporate Trustee on the Oral Arguments in Knight v. Commissioner 5470200801023
Foreign Activities of US Taxpayers Current Developments Under Subpart F Gerson, Marc Panel PowerPoint 5470200801032
Foreign Lawyers Forum Comparative Anti-Avoidance Developments: Is a Common Standard Emerging? Akin, Tom Comparative Anti-Avoidance Developments: Is a Common Standard Emerging? PowerPoint 5470200801010
Foreign Lawyers Forum Comparative Anti-Avoidance Developments: Is a Common Standard Emerging? Avi-Yonah, Reuven Tax Competition, Tax Arbitrage, and the International Tax Regime 5470200801053
Foreign Lawyers Forum Tax Incentives under Attack! – Which shall live and which shall die? Heyvaert, Werner Tax Incentives under Attack! – Which shall live and which shall die? 5470200801054
Individual and Family Taxation When Having Fun is Making Money: Taxation of Hobbies Mann, Roberta Hobby Losses Panel PowerPoint 5470200801020
Individual and Family Taxation When Making Money is Having Fun: Taxation of Gaming Lang, Michael B.
Seto, Theodore
Making Money While Having More Fun: Taxation of Online Gaming 5470200801025
Investment Companies The Proliferation of Investment Structures: Where Are We Today and Where Are We Going? Hammer, Viva Panel PowerPoint 5470200801033
Joint: State & Local Taxes and VAT and Other Consumption Taxes VAT and State Retail Sales Taxes: A Comparative Perspective (Co-sponsored with State and Local Taxes Committee) Dell'Anese, Luca VAT and National Taxes: the case of IRAP 5470200801062
Joint: State & Local Taxes and VAT and Other Consumption Taxes VAT and State Retail Sales Taxes: A Comparative Perspective (Co-sponsored with State and Local Taxes Committee) Mintz, Jack Sales Taxation in Canada 5470200801047
Low Income Taxpayers Tax Issues of Native Americans Jaffke, Cheyanna State Income Taxation of American Indians 5470200801049
Partnerships & LLCs New Regulations on Partnership Mergers and the Mixing Bowl Rules Finkelstein, Jon G.
Rubin, Blake D.
Whiteway, Andrea Macintosh
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively 5470200801041
Partnerships & LLCs New Regulations on Partnership Mergers and the Mixing Bowl Rules Rubin, Blake D.
Whiteway, Andrea Macintosh
Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service be so Wrong? 5470200801038
Partnerships & LLCs Partnership Deal Structuring Mini-Panels Alexander, Jennifer
Schneider, Steven
Targeted vs. Layer Cake Allocations 5470200801052
Partnerships & LLCs Partnership Deal Structuring Mini-Panels Barr, Neal Negotiation of Section 704(c) Issues in Partnership Transactions 5470200801028
Partnerships & LLCs Partnership Deal Structuring Mini-Panels Borosh, Ossie
Pollack, Martin D.
Tax Liability Distributions 5470200801055
Partnerships & LLCs Partnership Deal Structuring Mini-Panels Borosh, Ossie
Pollack, Martin D.
Tax Liability Distributions slides 5470200801056
Real Estate Hot Planning Techniques Involving Leases Darrow, Jill
Lee, Carolyn Joy
Lipari, Joseph
Panel Materials 5470200801030
Sales, Exchanges and Basis Sales and Exchanges: Current Developments Jensen, Erik Sales and Exchanges: Current Developments 5470200801046
Section Luncheon Panel: New Standards and Higher Penalties for Practitioners Who Give Tax Advice Ciraolo, Caroline D. Panel PowerPoint Presentation 5470200801035
Section Program: Employee Benefits Everything You Need to Know about the New PPA’06 Funding Requirements, but Haven’t Had Time to Learn Greenfield, Douglas L. Everything You Need to Know about the New PPA ’06 Funding Requirements, but Haven’t Had Time to Learn 5470200801016
Section Program: Employee Benefits Everything You Need to Know about the New PPA’06 Funding Requirements, but Haven’t Had Time to Learn Hennessy, Ellen A. (Nell) Defined Benefit Plans in Corporate Transactions 5470200801012
Section Program: Employee Benefits Everything You Need to Know about the New PPA’06 Funding Requirements, but Haven’t Had Time to Learn Sirkin, Stuart A. Pension Protection Act of 2006 Funding and Benefit Restrictions (Effective 2008 or later) 5470200801039
Section Program: Foreign Activities of US Taxpayers Your Client's First Foreign Subsidiary: The Tax Basics That You Both Need To Know Korenblatt, Jeffrey S.
Rollinson, Margie
Simon, Ansgar
Your Client's First Foreign Subsidiary: The Tax Basics That You Both Need To Know 5470200801042
Section Program: State & Local Taxes Status of Streamlined Sales Tax Project Johnson, R. Bruce
Kranz, Stephen P.
Rosen, Arthur R.
Streamlined Sales Tax 5470200801050
Section Program: Teaching Taxation Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation Gagliardi, Elaine Hightower Federal Wealth Transfer Tax Developments 5470200801017
Section Program: Teaching Taxation Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation McMahon, Jr., Martin. J.
Shepard, Ira B.
Simmons, Daniel L.
Recent Developments in Federal Income Taxation 5470200801043
State & Local Taxes State Taxation of Services, Mixed Transactions Involving Services Gandhi, Lynn A. The Taxation of Services in Michigan: A Summary of the Michigan Experience in the Passage and Repeal of a Use Tax on Services Coupled with the Creation of the Michigan Business Tax 5470200801060
State & Local Taxes State Taxation of Services, Mixed Transactions Involving Services Iafrate, Carolynn S. High Tech Services – What are They & How are They Taxed? Comprehensive Outline 5470200801019
Tax Accounting Recent Developments in the Area of Tax Accounting O'Connor, Colleen Recent Developments in the Area of Tax Accounting 5470200801044
Tax Exempt Financing Tax Issues Arising from Sub-prime Mortgage Defaults Fallout Gerber, Clifford M. Outline of Issues Pertaining to Conversion from Auction Rate Mode, 5470200801063
Teaching Taxation Tax in the 21st Century: What’s Blogging Got to Do with It? Buchanan, Neil H. Notes From an Occasional Blogger 5470200801029
Teaching Taxation Tax in the 21st Century: What’s Blogging Got to Do with It? Caron, Paul TaxProf Blog 5470200801057
Transfer Pricing Privilege and Accounting, Penalty, and Ethical Standards for Transfer Pricing Practitioners Trauman, Brian P. Panel Presentation 5470200801036