May 25, 2017

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 Practice Methods for Resolving Tax Liabilities Garr, Lawrence D. 5470200901064
Administrative Practice Selected Recent Developments in Administrative Practice Johnson, Kevin 5470200901082
Administrative Practice Bankruptcy and Insolvency Effects of Examination and Collection Murray, Fred F. 5470200901091
Administrative Practice A Penalty Flag on the Field? Reviewing the New IRS Whistleblower Action in the Big Leagues Pillar, Phillip 5470200901036
Administrative Practice A Penalty Flag on the Field? Reviewing the New IRS Whistleblower Action in the Big Leagues (paper) Pillar, Phillip 5470200901094
Administrative Practice Panel PowerPoint Trainer, Corina 5470200901073
Affiliated & Related Corporations Intercompany Obligations Abell, Theresa
Alexander, William
Collins, Bryan P.
Peabody, Brian
Vogel, Jeffrey
Affiliated & Related Corporations Current Developments Banks-Golub, Mark
Friedel, David
Milnes-Vasquez, Marie
Schneider, Mark
Singer, Jay
Banking and Savings Institutions Capital Presevation/Recycling Techniques for REITS Genz, Peter J. 5470200901052
Banking and Savings Institutions REIT Amendments Made by the Housing and Economic Recovery Act of 2008 Genz, Peter J. 5470200901079
Banking and Savings Institutions The States Zero in on Captive REITS Genz, Peter J. 5470200901088
Civil & Criminal Tax Penalties Important Developments on Civil Penalties (Sep. 2008 - Dec. 2008) Bowling, Julie P.
Cullinan, Thomas A.
Civil & Criminal Tax Penalties Important Developments - Criminal Brackney, Megan L. 5470200901034
Civil & Criminal Tax Penalties Information Reporting and Civil Penalties (in a Nutshell) Lee, Lucy S. 5470200901032
Civil & Criminal Tax Penalties Panel PowerPoint Michel, Scott 5470200901025
Civil Procedure & Practice When the Shoe is on the Other Foot Hodges II, Charles E. 5470200901001
Court Procedure & Practice Summary of Current Developments Partain, Rachel 5470200901086
Corporate Tax Recent Section 382 Guidance Alexander, William
Forrest, Jonathan
Hoffenberg, Mark
Joire, Lisa
Kelley, Lee
Corporate Tax Current Developments and What is This Transaction? Cain, Derek,
Peabody, Brian
Wilcox, Gary
Zywan, Darin
Employee Benefits Lessons from 401(k) Fee Litigation Ash, Gregory L. 5470200901030
Employee Benefits ATAT & Emerging Issues Bellanger, Craig 5470200901048
Employee Benefits Panel PowerPoint - In-Depth Review and Update on the Employee Plans Compliance Resolution System (“EPCRS”) Bodron, Mark 5470200901023
Employee Benefits Frequently Made Errors on Voluntary Compliance Submissions Bodron, Mark 5470200901060
Employee Benefits Practical Lessons from Litigation: Severance Pay and Stock Options Evans, Benjamin J. 5470200901016
Employee Benefits COBRA and Plan-Based Statutes of Limitations – Litigation-Informed Plan Design Hoffman, Susan Katz 5470200901043
Employee Benefits Group Health Plan Coverage Litigation Hoffman, Susan Katz 5470200901061
Employee Benefits Statute of Limitations Issues Under ERISA Houghton, Melanie A. 5470200901084
Employee Benefits Claims and Appeals Procedures: Best Practices Hutzelman, Martha L. 5470200901053
Employee Benefits Claims and Appeals Procedures: Best Practices Hutzelman, Martha L. 5470200901054
Employee Benefits Responses to Auditors: Current Issues Keller, Stanley 5470200901080
Employee Benefits Executive Compensation Litigation Utz, John L. 5470200901038
Employee Benefits Recent Health Plan Litigation Utz, John L. 5470200901012
Employment Taxes Background Materials Compiled by the Council On State Taxation (COST) Weissman, William 5470200901047
Energy & Environmental Taxes Property Determinations Under Code Section 614 Comstock, Stephen
Swiech, Robert A.
Energy & Environmental Taxes Panel PowerPoint - Fuel Tax 101 Karet, Deborah 5470200901024
Energy & Environmental Taxes Oil and Gas Property Determinations Swiech, Robert A. 5470200901029
Estate & Gift Taxes Current Developments in Estate Planning Carter, Benjamin G.
Delich-Gould, Stacey
Estate & Gift Taxes Closely Held Business Interests and the Trustee''s Duty to Diversify Elliott, Curtis 5470200901044
Estate & Gift Taxes Planning for the Increasing Costs of Education Klein, Sharon L. 5470200901017
Estate & Gift Taxes Buy-Sell Agreements for the Closely Held Business Mezzullo, Louis A. 5470200901046
Estate & Gift Taxes Estate Planning for Unmarried Partners Rubenstein, Joshua S. 5470200901058
Exempt Organizations Conversions and Asset Sales: One Company''s Ordeal with State Attorney Generals Bixby, David 5470200901056
Exempt Organizations Comparison of Private Non-Operating Foundation and Type1 Supporting Organization Carter, Ellis 5470200901055
Exempt Organizations The Current Status of Supporting Organizations Gallagher, Richard S. 5470200901050
Exempt Organizations Open Issues for Supporting Organizations: Where are We Now? Rodgers, Janice
Wilson, Elaine Waterhouse
Fiduciary Income Tax Choosing Between the Donor-Advised Fund and the Private Foundation for Charitable Giving Bjorklund, Victoria B. 5470200901045
Fiduciary Income Tax Attorney and Fiduciary Liability: Ten Pounds of Duty in a Five Pound Bag Simon, Michael D. 5470200901090
Fiduciary Income Tax Recent Developments in Fiduciary Income Tax Stern, Lisa M. 5470200901078
Financial Transactions Interest Disallowance Rules in the Current Environment Garlock, David
Marshall, Eileen
Foreign Activities of US Taxpayers Subpart F Contract Manufacturing Regulations Angus, Barbaraand
Daub, Peter M.
Foreign Activities of US Taxpayers Subchapter-C Principles in the Cross Border Context – What Isn’t Working and What Should be Done About It? Rollinson, Marjorie 5470200901085
Foreign Lawyers Forum Panel PowerPoint: U.S. / Canada Treaty 5th Protocol Anti-Hybrid Provision Restrictions and Opportunities Hardy, David R. 5470200901019
Foreign Lawyers Forum Panel PowerPoint: Recent OECD Work relating to Cross-Border Portfolio Investment Lawson, Keith 5470200901021
Formation of Tax Policy The President Elect’s Tax Proposals? Eric Toder 5470200901103
Individual and Family Taxation Tax Planning for Business Interests in Divorce Settlements White, Thomas 5470200901003
Joint: Closely Held Businesses and Business Cooperatives & Agriculture Executive Summary of the Uniform Limited Cooperative Association Act Dean, James B.
Geu, Thomas
Joint: Closely Held Businesses and Business Cooperatives & Agriculture State Comparative Charts of "New" Unincorporated Cooperation Association Statutes Dean, James B.
Geu, Thomas
Joint: Closely Held Businesses and Business Cooperatives & Agriculture Limited Cooperative Associations: The Presentation Geu, Thomas 5470200901063
Joint: FAUST, FLF, Transfer Pricing and USAFTT Panel PowerPoint Blessing, Peter 5470200901077
Joint: Young Lawyers Forum and Diversity Hypotheticals Longman, Robb 5470200901062
Low Income Taxpayers The Impact of Katrina on Southeast Louisiana -A Disaster Unlike Any Other Parchman, John K. 5470200901002
Partnerships & LLCs Panel PowerPoint Alexander, Jennifer H.Sloan, Eric 5470200901027
Partnerships & LLCs Panel Materials Borosh, Ossie 5470200901067
Partnerships & LLCs Tax Credit Partnerships: Energy Credit Deals Davis, Jeffrey G. 5470200901005
Partnerships & LLCs State Tax Treatment of Limited Liability Companies and Limited Liability Partnerships Ely, Bruce P.
Grissom, Christopher
Thistle, William T.
Partnerships & LLCs State Taxation of Partnerships, Limited Liability Companies and their Owners Ely, Bruce P.
Lee, Carolyn Joy
Rimkunas, Dennis
Partnerships & LLCs Panel PowerPoint Wasserman, William P. 5470200901070
Plenary Session Tax Fallout From the Financial Crisis

Garlock, David
Harrell, John
Wilkins, William

Real Estate Planning for Discharge of Indebtedness

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

Real Estate Recent Developments Affecting Real Estate and Pass Through Entities Tucker, Stefan F. 5470200901014
Real Estate Section 108 Flow Chart: Income From Discharge of Indebtedness Witt, Jr., Fred T 5470200901008
S Corporations Current Developments Federal Taxation of S Corporations Howell-Smith, Laura 5470200901042
S Corporations Distressed S Corporation Fact Pattern Chart Howell-Smith, Laura 5470200901040
S Corporations Distressed S Corporation Fact Pattern Hypothetical Howell-Smith, Laura 5470200901039
S Corporations S Corporation Tax Update Lasley, Dana 5470200901010
S Corporations Debt Workouts of S Corporations Zimet, Lee
Hui, Linda
Sales, Exchanges & Basis "Reverse" and ''Parking'' Exchanges Outside the "Safe Harbor" Alton, Kelly and Shechtman, David 5470200901081
Sales, Exchanges & Basis "Reverse" and ''Parking'' Exchanges Outside the "Safe Harbor" - Waiting for Bartell Alton, Kelly
Schectman, David
Sales, Exchanges & Basis Planning Strategies for Loss Recognition and in Debtor-Creditor Transactions Borden, Bradley T.
Handler, Adam
Schachat, Robert D.
Wagner II, John E.
Sales, Exchanges & Basis Sales and Exchanges: Current Developments Jensen, Erik 5470200901009
Section Program: Corporate Tax Traps for the Unwary in Negotiating Merger and Acquisition Agreements (Panel PowerPoint) Bodoh, Devon
Davis, J. Brian
Hensel, Don
Lawrence, Alyson
Section Program: Employee Benefits Examination Management and Appeals Andrioff, Joni
Drigotas, Elizabeth
Walker, Deborah
Section Program: Employee Benefits Examination Management and Appeals Drigotas, Elizabeth
Morrison, Helen
Tackney, Stephen B.
Section Program: FAUST, USAFTT and Transfer Pricing Panel PowerPoint Simon, Ansgar A. 5470200901074
Section Program: Tax Shelters and Administrative Practice Panel Paper Kim, Julian Y. 5470200901069
Section Program: Teaching Taxation Recent Developments in Federal Income Taxation McMahon Jr., Martin J. Simmons, Daniel L. 5470200901013
Standards of Tax Practice Panel Materials Thorn, Kevin E. 5470200901028
Standards of Tax Practice Panel Materials Wilson, Pete 5470200901068
State and Local Taxes U.S. State and Local Taxation of International Business Operations Ackerson, Fred M. 5470200901102
State and Local Taxes Panel PowerPoint Biek, John A. 5470200901075
State and Local Taxes Panel PowerPoint Bots, Theodore R. 5470200901026
State and Local Taxes Contesting the Local Sales/Use Tax Assessment Cassidy, David R. 5470200901049
State and Local Taxes A Primer on the Removal of State and Local Tax Disputes to Federal Court, and the Roadblocks You May Meet Along the Way Kelly, David R. 5470200901051
State and Local Taxes Handling Transactional Tax Compliance and Audits in Local Tax Jurisdictions Uehling, Robert H. 5470200901035
Tax Accounting Research Credit – Recent Developments Olson, Pamela F. 5470200901011
Tax Accounting Panel Materials Rabinowitz, Scott 5470200901066
Tax Practice Management Panel PowerPoint: Section 6694 Update Lang, Michael B. 5470200901020
Teaching Taxation Federal Estate and Gift Tax Update (October 2007 through November 2008) Gagliardi, Elaine Hightower 5470200901037
Transfer Pricing Panel PowerPoint Chung, Kerwin 5470200901071
Transfer Pricing Panel PowerPoint New, Sherri 5470200901072
USAFTT Panel PowerPoint - Withholding Tax Developments Appel, Alan 5470200901022
USAFTT Panel PowerPoint: Expatriate Games - New Sections 877A and 2801 Karlin, Michael J. 5470200901076
VAT & Other Consumption Taxes Taxation of Financial Services Schenk, Alan 5470200901087