2009 Midyear Meeting


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 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. In addition, Tax Section books and government submissions can be viewed in the TaxIQ searchable database.


2009 Midyear Meeting, New Orleans, LA

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This is not a final listing. Please check back as more materials will be added over the next few weeks.
Committee Name
Program Material Title
Speaker/Author Name
Document ID Number
Administrative PracticeMethods for Resolving Tax LiabilitiesGarr, Lawrence D.5470200901064
Administrative PracticeSelected Recent Developments in Administrative PracticeJohnson, Kevin5470200901082
Administrative PracticeBankruptcy and Insolvency Effects of Examination and CollectionMurray, Fred F.5470200901091
Administrative PracticeA Penalty Flag on the Field? Reviewing the New IRS Whistleblower Action in the Big LeaguesPillar, Phillip5470200901036
Administrative PracticeA Penalty Flag on the Field? Reviewing the New IRS Whistleblower Action in the Big Leagues (paper)Pillar, Phillip5470200901094
Administrative PracticePanel PowerPointTrainer, Corina5470200901073
Affiliated & Related CorporationsIntercompany ObligationsAbell, Theresa
Alexander, William
Collins, Bryan P.
Peabody, Brian
Vogel, Jeffrey
Affiliated & Related CorporationsCurrent DevelopmentsBanks-Golub, Mark
Friedel, David
Milnes-Vasquez, Marie
Schneider, Mark
Singer, Jay
Banking and Savings InstitutionsCapital Presevation/Recycling Techniques for REITSGenz, Peter J.5470200901052
Banking and Savings InstitutionsREIT Amendments Made by the Housing and Economic Recovery Act of 2008Genz, Peter J.5470200901079
Banking and Savings InstitutionsThe States Zero in on Captive REITSGenz, Peter J.5470200901088
Civil & Criminal Tax PenaltiesImportant Developments on Civil Penalties (Sep. 2008 - Dec. 2008)Bowling, Julie P.
Cullinan, Thomas A.
Civil & Criminal Tax PenaltiesImportant Developments - CriminalBrackney, Megan L.5470200901034
Civil & Criminal Tax PenaltiesInformation Reporting and Civil Penalties (in a Nutshell)Lee, Lucy S.5470200901032
Civil & Criminal Tax PenaltiesPanel PowerPointMichel, Scott5470200901025
Civil Procedure & PracticeWhen the Shoe is on the Other FootHodges II, Charles E.5470200901001
Court Procedure & PracticeSummary of Current DevelopmentsPartain, Rachel5470200901086
Corporate TaxRecent Section 382 GuidanceAlexander, William
Forrest, Jonathan
Hoffenberg, Mark
Joire, Lisa
Kelley, Lee
Corporate TaxCurrent Developments and What is This Transaction?Cain, Derek,
Peabody, Brian
Wilcox, Gary
Zywan, Darin
Employee BenefitsLessons from 401(k) Fee LitigationAsh, Gregory L.5470200901030
Employee BenefitsATAT & Emerging IssuesBellanger, Craig5470200901048
Employee BenefitsPanel PowerPoint - In-Depth Review and Update on the Employee Plans Compliance Resolution System (“EPCRS”)Bodron, Mark5470200901023
Employee BenefitsFrequently Made Errors on Voluntary Compliance SubmissionsBodron, Mark5470200901060
Employee BenefitsPractical Lessons from Litigation: Severance Pay and Stock OptionsEvans, Benjamin J.5470200901016
Employee BenefitsCOBRA and Plan-Based Statutes of Limitations – Litigation-Informed Plan DesignHoffman, Susan Katz5470200901043
Employee BenefitsGroup Health Plan Coverage LitigationHoffman, Susan Katz5470200901061
Employee BenefitsStatute of Limitations Issues Under ERISAHoughton, Melanie A.5470200901084
Employee BenefitsClaims and Appeals Procedures: Best PracticesHutzelman, Martha L.5470200901053
Employee BenefitsClaims and Appeals Procedures: Best PracticesHutzelman, Martha L.5470200901054
Employee BenefitsResponses to Auditors: Current IssuesKeller, Stanley5470200901080
Employee BenefitsExecutive Compensation LitigationUtz, John L.5470200901038
Employee BenefitsRecent Health Plan LitigationUtz, John L.5470200901012
Employment TaxesBackground Materials Compiled by the Council On State Taxation (COST)Weissman, William5470200901047
Energy & Environmental TaxesProperty Determinations Under Code Section 614Comstock, Stephen
Swiech, Robert A.
Energy & Environmental TaxesPanel PowerPoint - Fuel Tax 101Karet, Deborah5470200901024
Energy & Environmental TaxesOil and Gas Property DeterminationsSwiech, Robert A.5470200901029
Estate & Gift TaxesCurrent Developments in Estate PlanningCarter, Benjamin G.
Delich-Gould, Stacey
Estate & Gift TaxesClosely Held Business Interests and the Trustee''s Duty to DiversifyElliott, Curtis5470200901044
Estate & Gift TaxesPlanning for the Increasing Costs of EducationKlein, Sharon L.5470200901017
Estate & Gift TaxesBuy-Sell Agreements for the Closely Held BusinessMezzullo, Louis A.5470200901046
Estate & Gift TaxesEstate Planning for Unmarried PartnersRubenstein, Joshua S.5470200901058
Exempt OrganizationsConversions and Asset Sales: One Company''s Ordeal with State Attorney GeneralsBixby, David5470200901056
Exempt OrganizationsComparison of Private Non-Operating Foundation and Type1 Supporting OrganizationCarter, Ellis5470200901055
Exempt OrganizationsThe Current Status of Supporting OrganizationsGallagher, Richard S.5470200901050
Exempt OrganizationsOpen Issues for Supporting Organizations: Where are We Now?Rodgers, Janice
Wilson, Elaine Waterhouse
Fiduciary Income TaxChoosing Between the Donor-Advised Fund and the Private Foundation for Charitable GivingBjorklund, Victoria B.5470200901045
Fiduciary Income TaxAttorney and Fiduciary Liability: Ten Pounds of Duty in a Five Pound BagSimon, Michael D.5470200901090
Fiduciary Income TaxRecent Developments in Fiduciary Income TaxStern, Lisa M.5470200901078
Financial TransactionsInterest Disallowance Rules in the Current EnvironmentGarlock, David
Marshall, Eileen
Foreign Activities of US TaxpayersSubpart F Contract Manufacturing RegulationsAngus, Barbaraand
Daub, Peter M.
Foreign Activities of US TaxpayersSubchapter-C Principles in the Cross Border Context – What Isn’t Working and What Should be Done About It?Rollinson, Marjorie5470200901085
Foreign Lawyers ForumPanel PowerPoint: U.S. / Canada Treaty 5th Protocol Anti-Hybrid Provision Restrictions and OpportunitiesHardy, David R.5470200901019
Foreign Lawyers ForumPanel PowerPoint: Recent OECD Work relating to Cross-Border Portfolio InvestmentLawson, Keith5470200901021
Formation of Tax PolicyThe President Elect’s Tax Proposals?Eric Toder5470200901103
Individual and Family TaxationTax Planning for Business Interests in Divorce SettlementsWhite, Thomas5470200901003
Joint: Closely Held Businesses and Business Cooperatives & AgricultureExecutive Summary of the Uniform Limited Cooperative Association ActDean, James B.
Geu, Thomas
Joint: Closely Held Businesses and Business Cooperatives & AgricultureState Comparative Charts of "New" Unincorporated Cooperation Association StatutesDean, James B.
Geu, Thomas
Joint: Closely Held Businesses and Business Cooperatives & AgricultureLimited Cooperative Associations: The PresentationGeu, Thomas5470200901063
Joint: FAUST, FLF, Transfer Pricing and USAFTTPanel PowerPointBlessing, Peter5470200901077
Joint: Young Lawyers Forum and DiversityHypotheticalsLongman, Robb5470200901062
Low Income TaxpayersThe Impact of Katrina on Southeast Louisiana -A Disaster Unlike Any OtherParchman, John K.5470200901002
Partnerships & LLCsPanel PowerPointAlexander, Jennifer H.Sloan, Eric5470200901027
Partnerships & LLCsPanel MaterialsBorosh, Ossie5470200901067
Partnerships & LLCsTax Credit Partnerships: Energy Credit DealsDavis, Jeffrey G.5470200901005
Partnerships & LLCsState Tax Treatment of Limited Liability Companies and Limited Liability PartnershipsEly, Bruce P.
Grissom, Christopher
Thistle, William T.
Partnerships & LLCsState Taxation of Partnerships, Limited Liability Companies and their OwnersEly, Bruce P.
Lee, Carolyn Joy
Rimkunas, Dennis
Partnerships & LLCsPanel PowerPointWasserman, William P.5470200901070
Plenary SessionTax Fallout From the Financial Crisis

Garlock, David
Harrell, John
Wilkins, William

Real EstatePlanning for Discharge of Indebtedness

Cuff, Terence F.
Witt, Jr., Fred T.

Real EstateRecent Developments Affecting Real Estate and Pass Through EntitiesTucker, Stefan F.5470200901014
Real EstateSection 108 Flow Chart: Income From Discharge of IndebtednessWitt, Jr., Fred T5470200901008
S CorporationsCurrent Developments Federal Taxation of S CorporationsHowell-Smith, Laura5470200901042
S CorporationsDistressed S Corporation Fact Pattern ChartHowell-Smith, Laura5470200901040
S CorporationsDistressed S Corporation Fact Pattern HypotheticalHowell-Smith, Laura5470200901039
S CorporationsS Corporation Tax UpdateLasley, Dana5470200901010
S CorporationsDebt Workouts of S CorporationsZimet, Lee
Hui, Linda
Sales, Exchanges & Basis"Reverse" and ''Parking'' Exchanges Outside the "Safe Harbor"Alton, Kelly and Shechtman, David5470200901081
Sales, Exchanges & Basis"Reverse" and ''Parking'' Exchanges Outside the "Safe Harbor" - Waiting for BartellAlton, Kelly
Schectman, David
Sales, Exchanges & BasisPlanning Strategies for Loss Recognition and in Debtor-Creditor TransactionsBorden, Bradley T.
Handler, Adam
Schachat, Robert D.
Wagner II, John E.
Sales, Exchanges & BasisSales and Exchanges: Current DevelopmentsJensen, Erik5470200901009
Section Program: Corporate TaxTraps for the Unwary in Negotiating Merger and Acquisition Agreements (Panel PowerPoint)Bodoh, Devon
Davis, J. Brian
Hensel, Don
Lawrence, Alyson
Section Program: Employee BenefitsExamination Management and AppealsAndrioff, Joni
Drigotas, Elizabeth
Walker, Deborah
Section Program: Employee BenefitsExamination Management and AppealsDrigotas, Elizabeth
Morrison, Helen
Tackney, Stephen B.
Section Program: FAUST, USAFTT and Transfer PricingPanel PowerPointSimon, Ansgar A.5470200901074
Section Program: Tax Shelters and Administrative PracticePanel PaperKim, Julian Y.5470200901069
Section Program: Teaching TaxationRecent Developments in Federal Income TaxationMcMahon Jr., Martin J. Simmons, Daniel L.5470200901013
Standards of Tax PracticePanel MaterialsThorn, Kevin E.5470200901028
Standards of Tax PracticePanel MaterialsWilson, Pete5470200901068
State and Local TaxesU.S. State and Local Taxation of International Business OperationsAckerson, Fred M.5470200901102
State and Local TaxesPanel PowerPointBiek, John A.5470200901075
State and Local TaxesPanel PowerPointBots, Theodore R.5470200901026
State and Local TaxesContesting the Local Sales/Use Tax AssessmentCassidy, David R.5470200901049
State and Local TaxesA Primer on the Removal of State and Local Tax Disputes to Federal Court, and the Roadblocks You May Meet Along the WayKelly, David R.5470200901051
State and Local TaxesHandling Transactional Tax Compliance and Audits in Local Tax JurisdictionsUehling, Robert H.5470200901035
Tax AccountingResearch Credit – Recent DevelopmentsOlson, Pamela F.5470200901011
Tax AccountingPanel MaterialsRabinowitz, Scott5470200901066
Tax Practice ManagementPanel PowerPoint: Section 6694 UpdateLang, Michael B.5470200901020
Teaching TaxationFederal Estate and Gift Tax Update (October 2007 through November 2008)Gagliardi, Elaine Hightower5470200901037
Transfer PricingPanel PowerPointChung, Kerwin5470200901071
Transfer PricingPanel PowerPointNew, Sherri5470200901072
USAFTTPanel PowerPoint - Withholding Tax DevelopmentsAppel, Alan5470200901022
USAFTTPanel PowerPoint: Expatriate Games - New Sections 877A and 2801Karlin, Michael J.5470200901076
VAT & Other Consumption TaxesTaxation of Financial ServicesSchenk, Alan5470200901087