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2013 Midyear Meeting

January 24-26, Orlando, FL

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 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.

Materials by Committee

Administrative Practice

Important Developments

Privilege Update: IRS Examinations, IDRs, the Summons Process and the Policy of Restraint

When You Whistle Where You Work: Hot Topics on Federal Tax Whistleblower Law

Affiliated & Related Corporations

Current Developments in Consolidated Returns

Net Operating Losses and Consolidated Groups

Bankruptcy & Workouts

Annual Update

Tax Problems of Liquidating Trusts

Tough Issues in Bankruptcy-tax and Annual Updates

Banking & Savings Institutions

How the Recent Revisions of Circular 230 Affect Tax Advisors to Financial Institutions

Discussion of Recent Economic Substance and Debt/Equity Cases

Capital Recovery & Leasing

Electric Generation Property Repair and Capitalization Principles

Navigating the Depreciation of Airplanes

Civil & Criminal Tax Penalties

Identity Theft: Issues for the Tax Practitioner and the Taxpayer

Limitations and Fraud

Reports of Subcommittees on Important Developments

So You Want to Be a Tax Controversy Associate?

Corporate Tax

“Anti-Non Recognition” and Other “Gotchas.”

Current Developments In Subchapter C

Where Does E&P Go?

Court Procedure & Practice

Ethical Concerns in Preparing Witnesses

Important Developments

Through the Looking Glass (Part III): Collecting and Litigating FBAR Penalties


Safe Zones for LGBT Employees: Legal and Tax Implications

Employee Benefits

Circular 230 Redux and New Proposed Guidance – Ethical Consideration for the ERISA Attorney

Employment Tax Issues in Executive Compensation

EPCRS Correction and Prototype Plan Issues

Health Care Reform in 2013 and Beyond

Hot Topics

The Ins and Outs of Granting Equity to Employees of LLCs and Partnerships

Employee Benefits Subcommittees

Employee Benefits Subcommittee on Defined Benefit Plans

Defined Benefit Plans Update

Employee Benefits Subcommittee on Defined Contribution Plans

Defined Contribution Plans Update

Employee Benefits Subcommittee on Distributions

Distributions Update

Employee Benefits Subcommittee on Employee Benefit Legislation

Legislative Update

Employee Benefits Subcommittee on ESOPs

ESOPs Update

Employee Benefits Subcommittees on Executive Compensation, Fringe Benefits and Federal Securities Law and Foreign and International Issues

Executive Compensation, Fringe Benefits and Securities Law Update

Employee Benefits Subcommittee on Foreign and International Issues

Fiduciary Responsibilities Update

Employee Benefits Subcommittee on Foreign and International Issues

International Update

Litigation Update

Multiple Employers, PEOs and Controlled Groups Update

Administrative Practices Update

Employee Benefits Subcommittee on Mergers and Acquisitions

Mergers & Acquisitions Update

Employee Benefits Subcommittee on Multiple Employers, PEOs and Controlled and Affiliated Service Groups

Multiple Employers, PEOs and Controlled Groups Update

Employee Benefits Subcommittee on Welfare Plan Design, EEOC, FMLA and Leaves Issues and Cafeteria Plans and Reimbursement Accounts

Welfare Benefits Design, EEOC and FMLA Update

Employment Taxes

Employment Tax Issues in Executive Compensation

Federal Update

On Hold: What to Tell Your Clients While Waiting for a Final Disposition inthe Quality Stores Case

One if by Air; Two if by Sea

The National Taxpayer Advocate

Energy & Environmental Taxes

The Nuclear Reactor Tax Credit, Post-Fukushima

Renewable Energy Tax and Grant Updates

Estate & Gift Taxes

Current Developments

Displaying Value: Special Issues in Valuing Art for Estate, Gift and Income Tax Reporting

Home Sweet Home: Planning Issues for Residences

Exempt Organizations

Circular 230 Redux: What the Changes Mean for EO Practitioners

News from the IRS and Treasury

Non-Exempt Nonprofits – Not an Oxymoron

Single Member LLCs and Exempt Organizations

Text It; Tweet It; Blog It; Delete It – Social Media and Exempt Organizations

Fiduciary Income Tax

Post-Mortem Income Tax Issues: A Fiduciary’s Handbook

Recent Developments

Turbocharging the Estate Plan

What Estate Planners Need to Know about Marital Law

Financial Transactions

Fear and Loathing in Section 1092

Recent Developments and Current Issues

Taxing Derivatives: Do Look-through Rules Work?

Foreign Activities of US Taxpayers

Technical Aspects of International Tax Reform Proposals

Foreign Lawyers Forum

FATCA and the Intergovernmental Agreements – The View From the Other Side

Indian Tribal Tax

Exploring The Unique Environment of The Tribal-IRS Relationship

IRS Enforcement in Indian Country

Insurance Companies

Reports From the Frontier Between Insurance and Employee Benefits (Or, Don’t Shoot the Messenger!)

Unique Financial Products Issues that Affect Issuers of Variable Annuities

Waiting to Exhale: Current Developments From the IRS and Treasury, Including the Treatment of Extracontractual Obligations

Investment Management

Current Developments Regarding Tax Issues for Regulated Investment Companies

Structuring and Operational Issues for Venture Capital Funds

JOINT: Closely Held Businesses and Bankruptcy & Workouts

The Exit Strategy from Retirement Accounts for the Financially Challenged: The IRS Collection Process and Bankruptcy Protection

IRS Collection & Bankruptcy Alternatives

Tales from the Crypt: Dealing with a Decedent’s Tax Fraud

JOINT: Closely Held Businesses Committee and Civil & Criminal Tax Penalties

The ABCs of Summons Enforcement, Including Recent Developments in the Area of 5th Amendment Issues for Closely Held Businesses

Update on LB&I Global High Wealth Group Examinations

JOINT: Foreign Activities of US Taxpayers, Foreign Lawyers Forum, Transfer Pricing and US Activities of Foreigners and Tax Treaties

Joint Current International Developments Panel

JOINT: Individual & Family Taxation and Pro Bono & Tax Clinics

Hot Practice Tips for Representing an Individual Taxpayer Before and During an IRS Examination

Proposed Changes to the Guidelines for Innocent Spouse Relief

Vanishing Time Limits for Equitable Relief

JOINT: Individual & Family Taxation, Standards of Tax Practice and Tax Practice Management

Practical and Ethical Strategies in Representing Couples

JOINT: Teaching Taxation and Tax Policy & Simplification

Panel Discussion of We’re Not Broke

The Prospects for Tax Reform in President Obama’s Second Term

Partnerships & LLCs Clinics

Dipping our Toes in Foreign Waters

Is Your Partner Under the Boardwalk?

Fun with a "D": Management Fee Waivers and Clawback Issues for Private Equity and Hedge Funds

Pro Bono & Tax Clinics

Issues Involving Cancellation of Debt Income

Presentation of Annual Report to Congress

Tax Issues in Immigration Law

Real Estate

Hot Topics

New Guidance Regarding Impact of State Law on Classification of Section 1031 Exchange Property

Noncore REITs and Other Hot REIT Issues

Update on the 3.8% Tax on Net Investment Income and its Impact on Real Estate

S Corporations

Recent Developments in State and Local Taxation of S Corporations

S Corporation Compensation Reclassification Risks

Subchapter S Valuation: To Tax Effect, or Not to Tax Effect, Is Not Really the Question

The Proposed Section 1411 “Medicare Tax” Regulations and S Corporations

Sales, Exchanges & Basis

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

Ponzi Scheme Update: Tax Treatment of Clawbacks and Other Items

Tax Issues Involving Flawed Securitizations

Section Program

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

Healthcare Reform Update

Standards of Tax Practice

An Ethics Challenge: Identifying and Addressing Conflicts of Interest in Tax Controversies

Ethical Issues in Federal Tax Practice – The Government Perspective

The Proposed (or Final) Amendments to Circular 230

State & Local Taxes

Current Trends in Economic Nexus for State Income Taxes

Is the Multistate Tax Compact Apportionment Election Still Available?

State and Local Taxation of the Mobile Workforce

State Tax Administration in Theory and in Practice: Evaluating Transparency in State Tax Administration

Tax Accounting

Current Developments

Tangible Property Regulations Update

Tax Exempt Financing

New Rules for Tax-Exempt Financing Tax Lawyers Under Circular 230; Rules of Ethics Applicable to Opinions Given by Tax-Exempt Financing Tax Lawyers

Treasury and Internal Revenue Service Update

Will the Historical Approach of Exempting Interest on Municipal Bonds be Radically Changed by the New Congress?

Transfer Pricing

Planning for Intangible Property Migration in an Uncertain Environment

US Activities of Foreigners & Tax Treaties

Inbound Mergers and Acquisitions: Recent Trends and Considerations

Understanding Tax Issues for Foreign Persons Investing in US Real Estate