TaxIQ

2014 Midyear Meeting

January 23-25, Phoenix, AZ

Thoughtful Insights. Useful Analysis.
TaxIQ 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

Appeals: New Initiatives Slides: IRS Appeals Update
Appeals: New Initiatives Slides: IRS Appeals Update - Hypotheticals
LB&I's New IDR Enforcement Process Slides: LB&I's New IDR Enforcement Process

Affiliated & Related Corporations

Current Developments in Consolidated Returns Slides: Current Developments in Consolidated Returns
Exploring the Intersection of the Federal Consolidated Return Rules and State Tax Slides: Exploring the Intersection of the Federal Consolidated Return Rules and State Tax

Banking & Savings Institutions

Advising Banks and Savings Institutions in 2014 Slides: Advising the Banking & Savings Institution in 2014
Basel III and deferred tax assets: there's no such thing as a "mere timing difference" Slides: Basel III & DTAs: there is no such thing as a mere timing difference
Final and Proposed Section 871(m) Regulations & FATCA Update Slides: Dividend Equivalent Withholding §871(m) New Proposed Regulations
Final and Proposed Section 871(m) Regulations & FATCA Update Slides: Final FFI Agreement: Revenue Procedure 2014-10

Bankruptcy & Workouts

Dealing with State Tax Authorities in Bankruptcy Slides: Dealing with State Tax Authorities in Bankruptcy
OPR: The IRS Collection Process and Bankruptcy Tax Issues Slides: The IRS Collection Process and Bankruptcy World
OPR: The IRS Collection Process and Bankruptcy Tax Issues Supplement: Miscellaneous Links
OPR: The IRS Collection Process and Bankruptcy Tax Issues Outline: Survey of Dischargeability - Recent Cases - 2013
OPR: The IRS Collection Process and Bankruptcy Tax Issues Outline: Challenging the Underlying Liability in CDP
Section 336(e) and Bankruptcy Restructuring Slides: Section 336(e) and Bankruptcy Restructuring

Capital Recovery & Leasing

Current Developments Report and Update on Pending Guidance Paper: Current Developments
Experimenting with the Definition of a Prototype: A look at the Proposed Section 174 Regulations Outline: Technical Outline Addressing IRC § 174 Proposed Regulations
Experimenting with the Definition of a Prototype: A look at the Proposed Section 174 Regulations Slides: Update on Research and Development Incentives
Tangible Property Regulations Update – Transition Guidance Discussion, FAQs, and an Update on the Proposed Regulations Outline: Tangible Property Regulation Guidance Panel Discussion
True Lease Analysis – Lease vs. Sale/Financing Slides: True Lease Criteria: Standards Applied to End of Term Options

Civil & Criminal Tax Penalties

Oil and Water: Mixing the Ambiguous Economic Substance Doctrine with the Onerous Economic Substance Penalty Slides: Oil and Water: Mixing the Ambiguous Economic Substance Doctrine with the Onerous Economic Substance Penalty
Reports of Subcommittees on Important Developments Outline: Developments in International Tax Enforcement
Reports of Subcommittees on Important Developments Outline: Voluntary Disclosure and Compliance Update
Reports of Subcommittees on Important Developments Slides: IRS Investigations & Practices Subcommittee Report
Reports of Subcommittees on Important Developments Outline: Important Developments - Criminal
Reports of Subcommittees on Important Developments Outline: Legislative & Administrative Developments Subcommittee
Trends in Criminal Tax Enforcement Paper: The Tax Division's First Klein Conspiracy
Trends in Criminal Tax Enforcement Outline: Trends in Criminal Tax Enforcement
US Department of Justice, Tax Division Update Outline: U.S. Department of Justice, Tax Division Update: Current Enforcement Priorities in Civil and Criminal Tax Litigation Matters

Closely Held Business

Collection Issues Surrounding the BSA under Title 26 and Title 31 Outline: Collection Aspects of International Cases
Criminal Aspects of the Bank Secrecy Act Slides: Criminal Aspects of the Bank Secrecy Act
Entity Selection and Corporate Governance for Closely-Held Businesses Outline: Choice of Entity - A Fresh Look
The Civil Aspects of the Bank Secrecy Act and its Impact on Closely Held Businesses Supplement: Electronic Code of Federal Regulations
The Civil Aspects of the Bank Secrecy Act and its Impact on Closely Held Businesses Paper: The Gathering Storm: IRS Enforcement of the Bank Secrecy Act
The Civil Aspects of the Bank Secrecy Act and its Impact on Closely Held Businesses Supplement: Guidance for the Insurance Industry on Filing Form 8300
The Taxation of the Purchase and Sale of Closely-Held Businesses and Professional Practices Outline: Sale Of A Business Or Practice & Sale Of Personal Goodwill

Corporate Tax

C Corporation-to-REIT Conversions Slides: Conversions from C corporations to REITs (and other restructuring)
Corporate Tax Issues in Private Equity Transactions Slides: Corporate Tax Issues In Private Equity

Court Procedure & Practice

Ethical Issues Arising from Conflicts of Interest in Litigation Slides: Ethical Issues Arising from Conflicts of Interest in Litigation
Hot Topics in Captive Insurance and Risk Pooling Arrangements Slides: Hot Topics in Captive Insurance and Risk Pooling Arrangements
Important Developments: Recent Tax Litigation and Controversy Updates, including Supreme Court Decision in United States v. Woods Outline: Important Developments: Recent Tax Litigation and Controversy Updates, including Supreme Court Decision in United States v. Woods
Reaching Agreement - Settling Tax Cases in Litigation Outline: Materials for Reaching Agreement - Settling Tax Cases in Litigation
Step One of All Tax Litigation: Burden of Proof Outline: Step One of All Tax Litigation: Burden of Proof

Diversity

Post-Windsor Decision Health and Retirement Plans Guidance from Treasury and IRS Supplement: Same-Sex Marriage Laws in the United States
Providing Pro Bono Legal Services. Our Ethical Obligation to the Profession Slides: Providing Pro Bono Legal Services: Our Ethical Obligation to the Profession
Tax Implications of Immigration Cases Slides: Tax Implications of Immigration Cases
Tax Implications of Immigration Cases Outline: Tax Implications of Immigration Cases

Employee Benefits

Administrative Practices Update Outline: Voluntary Correction Program – Interim Amendment Failures
Administrative Practices Update Slides: Employee Benefits Administrative Practices Update
Administrative Practices Update Supplement: Discussion of Changes Made by Revenue Procedure 2014-6
Benefit Plans and Private Equity Funds: Problems at the Intersection Slides: Employee Benefit Plans and Private Equity: Sun Capital Partners vs Teamsters Pension Fund
Continued Aftermath of the Supreme Court’s DOMA Decision Slides: Continued Aftermath of the Supreme Court's DOMA Decision
Defined Benefit Plans Update Slides: Global DB Audit Issues
Defined Benefit Plans Update Outline: Recent PBGC Legislative/Regulatory Developments
Defined Benefit Plans Update Slides: PBGC Update
Defined Benefit Plans Update Slides: PPA Sunset
Defined Benefit Plans Update Slides: Defined Benefit Plans Update
Defined Contribution Plans Update Outline: IRS Issues In-Plan Rollover Guidance (Notice 2013-74)
Distributions Update Agenda: Uncashed Checks
Distributions Update Slides: Stale-Dated / Uncashed Checks "The Billion Dollar Question"
ESOP Update Paper: Subcommittee on ESOP Update
Executive Compensation, Fringe Benefits & Federal Securities Law Update Slides: Change in Control Report
Executive Compensation, Fringe Benefits & Federal Securities Law Update Slides: Private Equity Phantom Carried Interest Plan Design and 409A Compliance
Hot Topics Outline: Summary of Selected Guidance Issued by the Dept. of the Treasury and the IRS during the Past Year
Legislative Update Supplement: Legislative Update: October 2013
Litigation Update Outline: Employee Benefits Litigation Update
Managing Pension Plan Liabilities: De-Risking and Shared Risk Strategies Slides: Pension De-Risking: Recent Developments
Managing Pension Plan Liabilities: De-Risking and Shared Risk Strategies Slides: Shared Risk Plans and the New Brunswick Experience
Mergers & Acquisitions Update Slides: 280G Discussion
Multinational Employee Benefits & Compensation Issues Slides: Puerto Rico Qualified Retirement Plans Overview & Recent Developments
Multiple Employers, PEOs and Controlled Groups Update Slides: Subcommittee on Multiple Employers, PEOs and Controlled Groups Update
Multiple Employers, PEOs and Controlled Groups Update Outline: Proposals for Offering Voluntary Operational Guidelines For MEPs
Pay Ratio Disclosures for the Proxy Season Slides: Dodd-Frank Update - CEO Pay Ratio Disclosure and Other Compensation-Related Developments
Welfare Plan and EEOC, FMLA and Leaves Issues Update Outline: Employee Benefits Welfare Plan and EEOC Issues Update
Welfare Plan and EEOC, FMLA and Leaves Issues Update Outline: Square Pegs and Round Holes
Welfare Plan and EEOC, FMLA and Leaves Issues Update Outline: Selected Issues in FAQs Part XVIII and Notice 2013-54

Employment Taxes

Employment Taxes On Tipped Employees: Navigating Tip Credits, Tip Reporting and Service Charges Slides: ABA - Tips
Employment Taxes On Tipped Employees: Navigating Tip Credits, Tip Reporting and Service Charges Slides: Employment Taxes on Tipped Employees: Navigating Tip Credits, Tip Reporting and Service Charges
Federal Update Outline: ABA Federal Tax Update
Quality Stores—The Final Countdown Slides: ABA Quality Stores
Tax Controversy: How will the IRS's New IDR Enforcement Policies Impact Employment Tax Examinations? Slides: Tax Controversy: New IDR Enforcement Process

Energy & Environmental Taxes

Hot Topics In the Energy Industry Slides: Renewable Energy Tax and Grant Updates

Estate & Gift Taxes

Audit Proofing Family Limited Partnerships Outline: Avoiding the Tax-Man's Dance: Audit Minimizing Partnerships and LLCs
Audit Proofing Family Limited Partnerships Slides: Avoiding the Tax-Man's Dance: Audit Minimizing Partnerships and LLCs
Captive Insurance Companies and the Closely Held Business Slides: Use of Captive Insurance Companies in Estate Planning
Current Developments Paper: Current Developments in Federal Transfer Taxes
Self-Settled Asset Protection Trusts Outline: Planning and Defending Domestic Asset-Protection Trusts

Estate & Gift Taxes and Fiduciary Income Tax

Administering Unusual Assets with Purpose Trusts Outline: Administering Unusual Assets

Exempt Organizations

Earmarking -- Substance and Form Outline: Earmarking: Substance and Form
Exempt Organizations and Employment Taxes Slides: Exempt Organizations and Employment Taxes
Hot Topics in UBIT Slides: Hot Topics in UBIT
News from the IRS and Treasury Slides: Current Developments
Small Charities -- Problems and Solutions Supplement: Small Nonprofit Consultation Checklist
Small Charities -- Problems and Solutions Letter: Reinstatement Procedures for Automatically Revoked Exempt Organizations
Small Charities -- Problems and Solutions Article: Nonprofit Board Duties: Program Oversight
Small Charities -- Problems and Solutions Supplement: New Retroactive Reinstatement Process(es)/Opportunities Under Revenue Procedure 2014-11

Fiduciary Income Tax

Current Developments Outline: Recent Developments in Fiduciary Income Tax
Income and Estate Tax Aspects of Joint Trusts in Community Property and Common Law Jurisdictions Slides: Income and Wealth Transfer Tax Aspects of Joint Trusts in Community Property and Common Law Jurisdictions
Residency and Domicile for State Income Tax and Transfer Tax Purposes Paper: The Role of "Residence" and "Domicile" in State Income and Transfer Tax Planning
Residency and Domicile for State Income Tax and Transfer Tax Purposes Appendix: The Role of "Residence" and "Domicile" in State Income and Transfer Tax Planning - Appendix

Financial Transactions

Bitcoin and Other Virtual Currencies: What are They, and How are they Taxed? Slides: Bitcoin and Other Virtual Currencies
Section 871(m) Update Slides: Section 871(m): Final and Proposed Regulations

Foreign Activities of US Taxpayers

Currency Issues of Controlled Foreign Corporations, including Treasury Centers Slides: Currency Issues of Controlled Foreign Corporations, including Treasury Centers
Investments in United States Property under Section 956 Developments and Unresolved Issues Slides: Investments in US Property under Section 956 - Developments and Unresolved Issues
Joint Current Developments: FAUST, FLF, Transfer Pricing and USAFTT Slides: Joint Current Developments

Foreign Lawyers Forum

Current International IP tax issues– BEPS, patent boxes and more Outline: UK Corporate Intangibles Tax Rules
Redomiciliations, cross-border acquisitions and holding company regime Slides: FLF E--Redomiciliations, Cross-Border Acquisitions and Holding Company Regime

Indian Tribal Tax

 
Federal Indian Law and Policy, The Nuts & Bolts Slides: Federal Indian Law for Tax Nerds
State and Tribal Taxing Jurisdictions, A Complicated Relationship Outline: Indian Law and Taxation
State and Tribal Taxing Jurisdictions, A Complicated Relationship Slides: Taxation in Indian Country: Federal Policy and Tax Law

Individual & Family Taxation

Presentation of Annual Report to Congress Report: 2013 Annual Report to Congress, Executive Summary
Return Preparer Review after Loving and Under the PAC IRS Review Process Slides: Return Preparer Oversight after Loving and under the PAC Review Process

Insurance Companies

Information Reporting on Life Insurance Products Slides: Information Reporting on Life Insurance Products
International Developments Affecting Insurers Slides: International Insurance Subcommittee
Recent Developments Affecting Insurers and their Policyholders Outline: Overview of Developments Affecting Insurance Companies and Policyholders

Investment Management

Selected Tax Issues Regarding Operational Aspects of Private Investment Funds Slides: Selected Tax Issues Regarding Operational Aspects of Private Investment Funds
The Intersection of Private REITs and Partnerships and Other Issues Related to the Formation and Operation of Private REITs Slides: The Private REIT: Selected Tax Issues
The Structure Games (Pooled Investment Entity Edition) Slides: The Structure Games - Pooled Investment Entity Edition
The Structure Games (Pooled Investment Entity Edition) Slides: The Structure Games - Pooled Investment Entity Edition: The Legal Landscape

Partnerships & LLCs

Considering Retirement in Arizona? Payments to Retiring Partners under Section 736 Slides: Payments Made to Retiring Partners -- Sections 736 and 1411
Hot Topics in Partnership Taxation Slides: Hot Topics in Partnership Taxation
Is Private Equity Engaged in the Conduct of a Trade or Business? Slides: Is Private Equity Engaged in the Conduct of a Trade or Business?
Prickliest Provisions in a Partnership Agreement: Allocations Slides: Prickliest Provisions in a Partnership Agreement: Allocations

Pro Bono & Tax Clinics

Eliminating Errors and Penalties in Tax Return Preparation Slides: Eliminating Errors and Penalties in Tax Return Preparation
National Taxpayer Advocate’s Annual Report to Congress Report: 2013 Annual Report to Congress, Executive Summary
The Qualified Offer Rule & Attorney Fees: Where Do We Stand? Slides: Qualified Offer Rule

Real Estate

Compensation or Capital Gain? An Earn-Out Primer Slides: Compensation or Capital Gain?
Controlling REIT Spin-Offs Slides: REIT Spin-offs
So What if We’re Related? Slides: So What if We're Related?
When Do Options Transfer Tax Ownership? Slides: When Do Options Transfer Tax Ownership

S Corporations

Current Developments Outline: Current Developments in the Federal Income Taxation of S Corporations
Section 179 and Controlled Groups: Are S Corporations In or Out? Slides: Section 179 and Controlled Groups: Are S Corporations In or Out
Tax Rules Applicable to S Corporation ESOPs Outline: Tax Rules Applicable to S Corporation ESOPs
Tax Rules Applicable to S Corporation ESOPs Slides: Tax Rules Applicable to S Corporation ESOPs

Sales, Exchanges & Basis

Current Developments in Sales, Exchanges & Basis Outline: Current Non-Section 1031 Developments
Current Developments in Sales, Exchanges & Basis Outline: IRC § 1031/§ 1033 Current Developments
North Central and its Implications for Related Party Exchanges Slides: North Central and Related Party Like-Kind Exchanges
Sales, Exchanges, and Basis in the World of Section 1411 Supplement: Sales, Exchanges, and Basis in the World of Section 1411
Stress Testing “Cash Out” Section 1031 Techniques Outline: Cash Out Strategies in Section 1031 Exchanges
To Wed or Not to Wed? The Tax Consequences of Windsor for Intervivos Property Transactions Paper: To Wed or Not to Wed

Standards of Tax Practice

Ensuring Compliance With Circular 230 and Other Practice Rules: What’s a Manager to Do and What Happens if They Don’t? Slides: Ensuring Compliance With Circular 230: Responsibilities of Firm Management
Ethical Issues in Federal Tax Practice—The Government Perspective Slides: Ethical Issues in Federal Tax Practice - The Government Perspective
Teaching Ethics—Incorporating Ethical Issues from Basic Tax to LLM Courses Outline: Comments on Incorporating Ethics at All Levels of tax Education
Teaching Ethics—Just Whose Responsibility Is It? Slides: Teaching Ethics: Just Whose Responsibility Is It, Anyway?

State & Local Taxes

Are Modern Trading Posts Off the Reservation: Do New Federal Regulations Create Tax Havens for non-Native American Businesses Conducted on Tribal Lands? Slides: The Impact of the New BIA "Pre-emption Regulations" on State and Local Tax
Are Modern Trading Posts Off the Reservation: Do New Federal Regulations Create Tax Havens for non-Native American Businesses Conducted on Tribal Lands? Slides: HEARTH ACT and DOI Leasing Regulations on Tribal Lands
Private Enforcement of State Tax Laws: False Claims Acts and The Transaction Tax Overpayment Model Act Slides: Private Enforcement of State Tax Laws
Private Enforcement of State Tax Laws: False Claims Acts and The Transaction Tax Overpayment Model Act Paper: The Model Transactional Tax Overpayment Act
State Taxation of Pass-Through Entities and Their Owners Paper: State Taxation of Partnership Entities and their Corporate Owners
State Taxation of Pass-Through Entities and Their Owners Slides: State Taxation of Pass-Through Entities and their Owners
The Rush to Extend the Sales Tax to Services: Is It Over or Just Beginning? Slides: The Rush To Extend the Sales Tax to Services:
Is it Over or Just Beginning?

Tax Accounting

Current Developments Outline: Current Developments
Guidance Project Addressing the Treatment of Advance Payments Slides: Advance Payments
Tangible Property Regulations: Practical Implications Outline: Tangible Property Regulations: Practical Implications.

Tax Exempt Financing

Legislative, Treasury and Internal Revenue Service Update Outline: Legislative, Treasury and Internal Revenue Service Updates
Proposed Arbitrage Regulations Paper: Section Comments to Proposed Arbitrage Regulations

Tax Policy & Simplification

The Role of the Internal Revenue Service in the Administration of Social Welfare Policy Outline: The Role of the Internal Revenue Service in the Administration of Social Welfare Policy
The Role of the Internal Revenue Service in the Administration of Social Welfare Policy Slides: IRS Administration of Social Welfare Policy

Teaching Taxation

Section Program: Current Developments Paper: Federal Estate, Gift and Generation-Skipping Transfer Tax Update
Section Program: Current Developments Paper: Recent Developments in Federal Income Taxation

Transfer Pricing

New IRS Revenue Procedures for the Competent Authority and APA processes Outline: Notice 2013-78 and Notice 2013-79
Update on Transfer Pricing Issues in Developing Countries Slides: Update on Transfer Pricing Issues in Developing Countries

US Activities of Foreigners & Tax Treaties

FATCA for Those on This Side of the Ocean/Border Slides: FATCA for Those on This Side of the Ocean/Border
Inbound Financings: Issues and Planning Strategies Slides: Inbound Financings: Issues and Planning Strategies