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2012 Midyear Meeting

February 16-18, San Diego, CA

 Thoughtful Insights. Useful Analysis.

Thoughtful Insights. Useful Analysis.

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.

Materials by Committee

Administrative Practice

Important Developments

Money Ball: Inside the IRS' Global High Wealth Industry Group.

The Adminstraive Procedure Act and Tax Administration: How Does it Apply? What is the Debate? What do Tax Professionals Need to Know?

The Techncial (or “Terrible?”) Advice Process: Using "TAM" as an Effective Issue Resolution Tool

Affiliated and Related Corporations

Application of Section 382 to Consolidated Groups

Banking & Savings Institutions

Distressed Debt Tax Issues from the Perspective of Banks

Foreign Tax Credit Generators, Economic Substance and the Future

Hot Topics in Taxation of Banking…

Bankruptcy and Workouts

Acquisition of Troubled Corporations

New Developments 2011

Tax Court or Bankruptcy Court - What, Where, How and Why.

Capital Recovery & Leasing

Current Developments

Current Issues and Topics in Depreciation Methods and Classifications

Deduction for Qualified Film and Television Production Expenditures

Civil and Criminal Tax Penalties

Integrity of Domestic and Offshore Accounts: The United States Perspective

Reports of Subcommittees on Important Developments

Sentencing – How to Make the Best of a Bad Situation

Should You Blow Your Whistle?

Closely Held Businesses

Estate Planning Gone Awry: What Happens When Things Don't Work Out the Way We Planned?

Impact of New Health Care Law on Closely Held Businesses

Reformation of Estate Documents: Why Your Documents Are Alive Even After You’re Dead

Sales of Personal Goodwill

Update on Health Care Reform

Corporate Tax

North-South Transactions, Section 355 and Other Step Transaction Issues

Tax Opinions: What Does It Cost You and What Is It Worth to Your Client?

Court Procedure and Practice

E-Litigation: Leveraging Technology Throughout Your Case

Important Developments

Litigating R&D Cases

Parallel Civil Tax Litigation and Criminal Investigations

Court Procedure Issues In CDP Judicial Review

Employee Benefits

DOL Disclosure and Reporting Update: Participant and Plan-level Fee Disclosures and EFAST2 and Audit Reporting Issues

Hot Topics

Plan Drafting and Administrative Issues After Amara

Practical Considerations in Providing Benefits and Equity Compensation to a Global Workforce

Proxy Disclosure 2012: Same as Last Year or New Year, New Challenges?

Worker Classification Issues Under Renewed Focus

Employee Benefits Defined Benefit Plans Update

Employee Benefits Distributions Update

Fiduciary Regulation Update

Employee Benefits International Update

Employee Benefits Administrative Practices Update

Employee Benefits Fiduciary and Litigation Update

Employee Benefits Welfare Benefits Design, Funding and Regulation Update

Employment Taxes

California Employment Taxes and the Employment Development Department

Employment Tax Issues Relating to Health Care

Federal Update

Energy and Environmental Taxes

Hot Tax Topics for Utilities

New Excise Tax on Medical Devices

Estate & Gift Taxes

Current Developments

Estate and Income Tax Planning for the Passage of Family Homes

Mending Wayward Wealth Transfer Strategies (With the Help of a $5,000,000 Exclusion Amount)

Portability - Plethora of Problems, Pitfalls and Planning Possibilities

Exempt Organizations

Another Election Year: Recent Developments in Political Advocacy

Hybrid Entities: Do They Really Have a Place in the Charitable Investment World?

Practical Problems and Practical Solutions for Donor Advised Funds

The Future of the Charitable Deduction

VAT and the Tax-Exempt Sector: Unique U.S. Tax Issues

Fiduciary Income Tax

Anatomy of a Form 1041, Fiduciary Income Tax Return

Ethical Issues for Trust and Estate Practitioners

Making Retirement Benefits Payable to Trusts

Recent Developments

Financial Transactions

Contingent Swaps and the New Regime

Section 871(m): New Guidance on Cross-Border Equity Swaps

Short Derivatives: Getting Topsy Turvy

Foreign Activities of US Taxpayers

Foreign Tax Credits

Foreign Lawyers Forum

Renewed Pursuit of Tax Avoidance and Evasion

Special Taxes on Financial Institutions and Transactions

Indian Tribal Tax Committee

Federal Taxation of Tribes and Their Members – Fundamental Issues and Hot Topics

What Tax Lawyers Need to Know About Federal Indian Law

Individual and Family Taxation

Am I Really An Independent Contractor?

Highlights from the National Taxpayer Advocate 2011 Annual Report to Congress

Insurance Companies

DOMA vs. the States, with Tax Rules in the Middle

Health Care Reform – Tax and Fee Implementation Issues Affecting the Insurance Industry and the Scope of “Health Insurance.”

Transfer Pricing and Insurance

Update on Recent Tax Developments and Projects on the IRS Priority Guidance Plan

Investment Management

RICs and PFICs – A Couple That Still Can’t Get Along

Joint: Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities Law and the Subcommittee on Mergers & Acquisitions

Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update

Joint: FAUST, FLF, Transfer Pricing & USAFTT

Joint International Developments Panel

Low Income Taxpayers

Dealing with Tax Issues Following a Disaster

Innocent Spouse - We Won But Where Are We Now?

Introductory remarks and administrative issues

National Taxpayer Advocate’s Annual Report to Congress

Partnerships and LLCs

Applying Section 118 to Partnerships—Isn't It About Time?

Hola, Ni Hao, Shalom—Say Hello To Your Foreign Partner

Hot Topics

The Do's and Don’t's of Structuring Leveraged Partnerships

Pro Bono

Pro Bono Matters: WHY? Ethical and Economic Reflections on ABA Model Rule 6.1 “Voluntary Pro Bono Publico Service.”

Real Estate

Installment Sales: Interesting and Unresolved Issues.

Minimizing Gain/Maximizing Loss: May I Cherry Pick Property?

Real Estate Funds: A Potpourri of Issues that Vex the Practical Practitioner

What is Real Property and Why Do I Care?

S Corporations

Current Developments

Medicare Taxes and S Corporations

QSubs: The Basics and Beyond

Sales, Exchanges and Basis

Build-to-Suit or Full-of-Boot: Analyzing Exchanges Involving Leasehold Improvements Constructed by a QI or EAT

Current Developments in Sales, Exchanges and Basis Other Than Sections 1031 & 1033

Current Developments in Section 1031 and Section 1033 Transactions

Involuntary Conversions and Qualification of Replacement Property

Is It Treated as a Sale? Lease, Financing? Constructive Sale? Option? Something Else? – Part I

Section Program: Joint: Real Estate and Partnerships and LLCs

Drafting Real Estate Partnership and LLC Agreements – Part 2

Section Program: Joint: Tax Accounting and Capital Recovery and Leasing

Repair Regs Re-Do: Review of the New Guidance Regarding Tangible Property

Section Program: Joint: US Activities of Foreigners and Tax Treaties, Banking and Savings Institutions, and Tax Shelters

The Far-Reaching Impact of FATCA Across Borders and Across Industries

Section Program: Teaching Taxation

Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation

Standards of Tax Practice

Circular 230’s Range of Disciplinary Sanctions: How Bad Can it Get & How is it Determined?

Ethical Issues in Federal Tax Practice - The Government Perspective

Pro Bono Representations: Ethical Issues Specific to the Pro Bono Context

State & Local Taxes

Apportionment: Sales Factors Based on Benefit Received

Current Developments: Series LLCs

Digital Downloads and On-Line Services - Taxing Issues in the Virtual Realm

Remote Sales & Nexus Issues

Tax Accounting

Considering the Proper Tax Accounting Treatment of Advance Payments in a Corporate Transaction

Inventory: Recent Guidance, Anticipated Guidance

Issues Arising in Tax Controversies Involving Tax Accounting Issues

Recent Developments in Tax Accounting

Tax Exempt Financing

Legislative, Department of Treasury and IRS Update

Tax Implications of On-Behalf-Of Financings

VCAP and Other Compliance and Program Management Initiatives

Tax Policy and Simplification

Perspectives on Tax Reform: Charitable Contributions and the Nonprofit Sector

Perspectives on Tax Reform: Taxation of Capital Gains and Dividend Income

Teaching Taxation

Tax and the First Amendment

Transfer Pricing

Comparability and Economic Adjustments

Transfer Pricing for Financial Institutions and Products

US Activities of Foreigners and Tax Treaties

The Corporate Mixed Marriage

The New Proposed Foreign Account Tax Compliance Act (“FATCA”) Regulations

Young Lawyers Forum

Making a Difference as a Tax Lawyer