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.
2011 Midyear Meeting Boca Raton, FL
Return to Index Page
Important Developments
Administrative Practice
Payments to Foreign Persons: Enforcement of Reporting and Withholding Obligations
Regulation Validity/Judicial Deference
Schedule UTP, Privilege and Tax Risk Management: Preserving Privilege While Satisfying Tax Compliance
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
Banking & Savings Institutions
Does Dodd-Frank Have Tax Implications Too?
Innovation in Tier 1 Capital
The Good, The Bad and the UTP: Selected Recent Developments
Bankruptcy & Workouts
G-Reorganizations
Capital Recovery & Leasing
Current Developments Report and Update on Pending Guidance
Section 467 issues
Leasing Transactions after Codification of Economic Substance
Civil & Criminal Tax Penalties
Smokin’ Hot Issues in IRS Enforcement
The Tax Professional as the Target Du Jour in Criminal Tax Investigations and Civil Promoter Penalty Audits
Foreign Bank Account Redux: International Money Laundering and Representation Issues Arising Out of Offshore Accounts
Reports of Subcommittees on Important Developments
Closely Held Businesses
Practical, Psychological and Ethical Issues in Representing the Family Business
Giving Away the Store: A Primer on Business Succession Planning and Post-Mortem Financing of Tax Liabilities of Estates Holding Closely Held Business Interests
Corporate Tax
The Section 351(e) and Section 368(a)(2)(F) Investment Company Rules
Recent Developments in Corporate Taxation
Court Procedure and Practice
Update From the Office of Chief Counsel
Update From the Tax Court
The New Application of Transferee Liability
Effective Use of Experts in the Courtroom
Employee Benefits
Hot Employee Benefits Topics
Implementing Health Care Reform. Part II
Pension Plan Update
Target Date Retirement Funds: Fiduciary Best Practices
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
Fiduciary Update: Investment Advice and Participant Fee Disclosure Issues
Pension Plan Update
Dodd-Frank Legislation
Employee Benefits ESOP, Fiduciary Responsibility/ Plan Investments and Litigation Subcommittees
Employee Benefits Litigation Update
Employee Benefits Subcommittee
Employee Benefits Defined Contribution Plans Update
Employee Benefits Legislative Update
Employee Benefits EEOC, FMLA and Military Leave Update
Employee Benefits Subcommittee on Controlled Groups, Affiliated Service Groups and Employee Status
Employee Benefits Controlled Groups and Employee Status Update
Employee Benefits Subcommittee on Defined Benefit Plans
Employee Benefits Defined Benefit Plans Update
Employee Benefits Subcommittee on Distributions
Employee Benefits Distributions Update
Employee Benefits Subcommittee on ESOPs
Employee Benefits ESOP Update
Employee Benefits Subcommittee on Exempt Organization and Governmental Plans
Employee Benefits Government and Tax Exempt Plans Update
Employee Benefits Subcommittee on Foreign and International Issues
Employee Benefits International Update
Employee Benefits Subcommittee on Mergers & Acquisitions
Employee Benefits Mergers & Acquisitions Update
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices
Employee Benefits Administrative Practices Update
Employee Benefits Subcommittees on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans
Employee Benefits Welfare Benefits Design, Funding and Regulation Update
Employment Taxes
Advanced Employment Tax Audit Techniques, Part II of III
Federal Update
State Employment Tax Update
Energy & Environmental Taxes
Energy and Environmental Excise Taxes
Dangers Relating to an Endangered Species Deduction
Estate & Gift Taxes
Current Developments
Moving Forward (2 Years at a Time) With Estate Planning Under the 2010 Act
Split Dollar Arrangements Revisited
Section 2701: A Trap for the Unwary
Tax Planning for Unmarried Couples
Exempt Organizations
Employment Tax Issues in EO Audits
Update on Executive Compensation and Intermediate Sanctions
Give It Back: Donor Fraud, Bankruptcy, Remorse or Mistake
Employment Tax Issues in EO Audits
What Do We Do Now – The Aftermath of Revocation of Tax-Exempt Status
Exploring the Implications of Recent UBIT Cases
Fiduciary Income Tax
Section 1022 - Carryover Basis: A Discredited Concept in Estate Planning
What's Yours is Mine and What's Mine is Mine: Grantor Trust Sections 673 and 676
Power to Adjust and Total-Return Unitrust Regimes – What Every Trustee and Advisor Should Know About State Developments, Minimizing Tax and Investment Dilemmas, Reducing Litigation Exposure and More
Recent Developments
Financial Transactions
Current Developments
Securitization in a Financially Distressed World
Bad Debt Deductions: Advanced Topics
Foreign Activities of US Taxpayers
International Outbound Reporting Panel
Foreign Tax Credit Panel
Foreign Lawyers Forum
European Holding Company Locations
Developments in Brazil and Mexico
Individual & Family Taxation
The Greatest Wealth is Health: Tax Provisions of the Patient Protection and Affordable Care Act
Elder Law Taxation - A Changing of the Guard and a Need for Reformation
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
- Panel Materials
Insurance Companies
Partial Annuitization Legislation and Other Recent Tax Developments Affecting Insurance Companies and Products
Proposed Regulations on Series LLCs and Cell Companies – Next Steps
The Tax Regime for Health Insurance and Health Insurers – Perspectives After Health Care Reform
Investment Management
Withholding on US Equity Swaps under the HIRE Act
FATCA Issues
Mutual Fund Mergers: Tax Update
Joint: Closely Held Businesses and Bankruptcy & Workouts
The Federal Tax Lien
A Primer on Nominee Liens and the Foreclosure of the Federal Tax Lien
Treatment of the Secured Tax Claim in Bankruptcy
Joint: Estate & Gift Taxes and Fiduciary Income Taxes
Luncheon
Joint: Estate & Gift Taxes and Fiduciary Income Taxes Young Lawyers Subcommittee
Use of Debt Instruments in Estate Planning
Joint: FAUST, FLF, Transfer Pricing & USAFTT
Joint International Developments
Joint: Low Income Taxpayer and Pro Bono
Filing a refund claim and a refund suit
Joint: Tax Policy & Simplification and State and Local Taxes
So You Think You Can Dance: Coordinating Federal and State Tax Policy
Joint: Tax Practice Management & Young Lawyers Forum
A Panel Discussion on the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010
Joint: Young Lawyers Forum & Diversity
To Recognize Or Not To Recognize Gain or Loss On Corporate Formation - That is the question
Low Income Taxpayers
Highlights from the National Taxpayer Advocate’s Annual Report
IRS Collection Law and Policy
Partnerships & LLCs
Hot Topics in Partnerships
Installment Sales in Partnership Transactions
Transfers of Partial Interests in Partnerships: Is it Really That Complicated?
Pro Bono
Tax Counseling for the Exploding Population of Elderly
Real Estate
What Does it Mean To Be “Encumbered By” Debt?
Structuring Considerations in Light of Canal
Legislative Update and other Real Estate Hot Topics
Like-kind Exchange Issues in a Struggling Economy
S Corporations
Important Developments
The Impact of the New Health Care Bills on Closely Held Businesses
Terminations of S Elections
Sales, Exchanges & Basis
Like-Kind Replacement Property in a Depressed Market
Back to Basics: Safe Harbor Reverse Exchanges After Ten Years
Non-§1031 Current Developments
Economic Substance 2.0
Section 1031 Developments
Installment Sale Acceleration and Unwinding Installment Sales –What Works and What Doesn't?
Section Program: Insurance Companies
Specialized Uses of Insurance and Transactions to Manage Risk – The Need for Careful Planning
Section Program: Tax Exempt Financing and Exempt Organizations Committee
Practical Approaches to Implement Post Issuance Compliance after Issuance of Tax-Exempt or Direct Pay Subsidy Bonds
Section Program: Teaching Taxation
Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation
Standards of Tax Practice
What if Uncle Jim is Under Audit, or Your Client Wants to Give You a Porsche? Ethical Issues when there is a Personal Connection with a Client
Ethical Issues in Federal Tax Practice – The Government Perspective
Young Lawyers Address Ethical Issues Arising in Day To Day Practice
State & Local Taxes
We Are a Non-Profit, So We Don't Have to Pay Any State and Local Taxes. Right?
The ABA Model Tax Tribunal Act and the Practical Aspects of Lobbying Model Legislation in Your State
Series LLCs. No, It Is Not a New TV Series
Pyrrhic Victories in State Taxation
Tax Accounting
Accounting Method Changes – Current and Future State
Legislative Update
Recent Developments in Tax Accounting Methods
Accrual of Bonus Payments
Tax Exempt Financing
Legislative Developments and Tax Policy
Legal Issues Related to the Paid Preparer Requirements for Forms 8038
IRS and Department of Treasury Update
Tax Policy & Simplification
Options for Corporate Tax Reform in 2011
Teaching Taxation
Transfer Pricing
OECD Transfer Pricing Developments
Current Advance Pricing Agreement Program Developments
US Activities of Foreigners & Tax Treaties
Treaty Overrides including FATCA's Expansive Reach; Grandfathered Obligations & Latest News
US Activities of Foreigners & Tax Treaties
Planning for Mobile Executives and Business Owners Relocating to the US
US Activities of Foreigners & Tax Treaties
Treaty Overrides including FATCA's Expansive Reach; Grandfathered Obligations & Latest News