TaxIQ

2016 Midyear Meeting

January 28-30, Los Angeles, CA

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.

Administrative Practice

APA and the Administrative Process: How Has Altera Altered the Landscape?

California Administrative Agencies and Effective Administrative Practice

Important Developments

The Dawn of A New Era for Partnership Examinations

Affiliated & Related Corporations

The Use of Partnerships by Consolidated Groups (Part II)

Banking & Savings Institutions

Bank Regulatory Capital

Recent Developments: STARS Transactions and Section 871(m) Issues and Concerns

Bankruptcy and Workouts

Bankruptcy Rules That Tax Practitioners Should Know: (Other than the 3 year, 240-day and 2-year Rules)

Late Filed Return Judicial Doctrine and the IRS’s Substitute for Return Process

Loss Planning for Corporate Taxpayers

Capital Recovery & Leasing

Current Developments Report and Update on Pending Guidance

Tangible Property Regulations – Focus on Rev. Proc. 2015-56

The Treatment of Lease Termination Costs post-ABC Beverage Corp

Civil & Criminal Tax Penalties

Civil and Criminal Employment Tax Enforcement Efforts – Employers Beware

Litigating the Accuracy Penalty

Reports of Subcommittees on Important Developments

To File or Not to File – That is the Question

Closely Held Businesses

When the Past is Not the Past: Cleaning Up Our Client’s Past Bad Behavior

Worker Classification – What's Old is New Again

Corporate Tax

"Tightening the Noose": IRS Proposes Regulations on Outbound Transfers of Foreign Goodwill and Workforce in Place

“Mere Change”: The New Final Section 368(a)(1)(F) Regulations

Court Procedure & Practice

Current Developments

Disclosure, FOIA and Tax Litigation

Roundtable Discussion: Decision Documents and Their Aftermath

Who's the Boss? Litigating Employment Tax Cases

Diversity

Elimination of Bias in the Profession: The LGBT Ally Toolkit

The Earned Income Tax Credit: Delivering the Anti-Poverty Mandate

Employee Benefits

Administrative Practices Update

Current and Future Developments Under the Affordable Care Act and for Health and Welfare Plans: Information Reporting, Market Reforms, Wellness Plans, and the Cadillac Tax

Defined Benefit Plan and Distributions Update

DOL Proposed Fiduciary Regulation and Prohibited Transaction Exemptions

Employee Classification under the ACA and NLRB Rules

ESOP Update

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Hot Topics for Proxy Season 2016

Litigation Update

Multinational Employee Benefits & Compensation Issues Update

Multiple Employers, PEOs and Controlled Groups Update

Upcoming US Supreme Court Decisions

Welfare Plans, Cafeteria Plans and Reimbursement Accounts, and EEOC Issues Update

Employment Taxes

Federal Employment Tax Update

The Gig Economy and Worker Classification

The Technology Industry and Fringe Benefits

Estate & Gift Taxes

Current Developments

Estate Planning in Hollywood: Special Considerations for Entertainment Clients

Power to the People! An Exploration of the Uses of Powers of Appointment in Estate Planning

Exempt Organizations

Difficult Public Support Test Issues

The Commerciality Doctrine: Blessing or Curse?

Fiduciary Income Tax

Current Developments

Strategies for Dealing with Trust UNI: How to Prevent Income Tax Armageddon

The Beneficiary Defective Irrevocable Trust (“BDIT”) – How does It Work and Who Is It Best Suited For? Should You Just BDIT?

Financial Transactions

All Things Bright and Beautiful: Applying the Final Section 871(m) Regulations Beyond Single Name NPCs

The Cottage Savings Regulations Revisited

Foreign Lawyers Forum

The 2016 EU Tax Update - All You Can Eat in Just Two Hours

Individual & Family Taxation

Athletes, Entertainers and the IRS

Late Filed Returns

New Approaches and Alternatives to Innocent Spouse Relief

Insurance Companies

P&C Loss Reserves

Product Update

Investment Management

Current Issues for Funds Investing in Index-Linked Financial Transactions

Current Issues for Investment Companies

Partnerships & LLCs

Allocations and Varying Interests – the 706 Regulations

Hot Topics

Partnerships With Related Foreign Partners - Notice 2015-54

What Am I? – Dual Status as Partner and Employee

Pro Bono & Tax Clinics

Earned Income Credit Issues and Updates

Real Estate

Casualties and Condemnations

Fractions Rule Update

Real Estate Intangibles

S Corporations

Important Developments

Pesky S Corporation M&A Issues

State and Local Tax Issues Related to Mergers and Acquisitions of S Corporations

Sales, Exchanges & Basis

A Close Examination of the Intermediary Installment Sale Transactions

Can the Tenant Provide Tax-Free Financing of the Landlord’s Construction Costs?

Current Developments in Sales, Exchanges & Basis

Section 1031 Transactions, California-Style

Section Programs

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

Nuts & Bolts of Tax Court Litigation: Pre-trial Practice

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government and Local Perspective

State & Local Taxes

Applying Deference In Tax Cases

Sunlight as a Disinfectant versus the Possible Perils of Government in a Fishbowl: Transparency in Tax Administration and the Role of the Tax Department

The Multistate Tax Compact Under Fire: An Update on the California Gillette v. Franchise Tax Board Case and Litigation of This Issue in Other States

State & Local Taxes and Transfer Pricing

BEPS and Transfer Pricing Implications for State and Local Tax

Tax Accounting

Current Developments

Recent Developments in Section 199

Timing of Deductions for Ratable Service Contracts

Tax Bridge on the Road

Nuts & Bolts: The Administrative Tax Controversy Case From Examination to Appeals

Tax Exempt Financing

Public / Private Partnerships: The Impact of the New Mixed Use Treasury Regulations on P3 Transactions

Tax Policy & Simplification

Marketplace Fairness Act

Tax Practice Management

Social Media and the Tax Lawyer: An Update on Avoiding Ethical Traps

Teaching Taxation

Inequality and Taxation

Transfer Pricing

Media & Entertainment Considerations in Transfer Pricing

REITs and Transfer Pricing: The IRS Takes up the Welcome Mat

US Activities of Foreigners & Tax Treaties

Advanced Withholding Taxation - A Guide for the Perplexed