TaxIQ

2018 Midyear Meeting

February 8-10, San Diego, 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.

Materials by Committee

Administrative Practice

Acknowledging the Process: A Discussion of the "Acknowledgement of Facts" IDR

Dawn of a New Era Part II – the Next Round of the New Partnership Audit Rules Are Now Upon Us

Important Developments in Administrative Practice

Capital Recovery and Leasing

ASC 730 – R&D LB&I Directive

Current Developments Report and Update on Pending Guidance

Civil and Criminal Tax Penalties

Inter-Agency Investigations with IRS-CI: Are Taxes Really the Driving Force in Your Case?

Reports of Subcommittees on Important Developments

Skills Workshop: Preparing Witnesses to Testify

Closely Held Businesses

280E Current Law and Analysis

Collection Issues Affecting Estates, Donors, and Donees

Employee Tax Audit Considerations

Nuts and Bolts of Estate Audits

To Be or Not to Be... a C Corporation or Pass-Through

Worker Classification – the IRS, the DOL and the State of California

Corporate Tax

Cross-Border Transactions Under Sections 351, 355, and 368 - A Roadmap for The Casual Tourist

Court Procedure and Practice

Appealing a Tax Case: The Important Distinctions Between Trial & Appellate Strategies

Current Developments in Court Procedure and Practice

Litigating Tax Issues in Bankruptcy: Possibilities and Pitfalls

Navigating IRS Challenges to Micro Captive Insurers

The Roundabout: Summons Enforcement, Privilege and Tax Court Discovery

Diversity

Estate Planning, Medical Expense Deductions, and Other Tax Considerations for LGBTQ+ Individuals and Families

Tax Effects of the DACA Repeal on Immigrant Families

To the Shores of Tripoli: A Military Tax Overview

Employee Benefits

Administrative Practices Update

Defined Benefit Plans and Distributions Update

ESOP Update

Exempt Organization and Governmental Plans Update

Foreign Plans and Section 402(b) – What’s an Employer to Do?

Impact of Tax Reform on Executive Compensation and Employee Benefits

Mergers & Acquisitions Update

Misclassified Employees

Proposed Statement on Auditing Standards for Employee Benefit Plan Audits

Welfare Plans and EEOC, FMLA and Leaves Issues Update

Employment Taxes

Employment Tax Issues in Deals

Estate and Gift Taxes

Buy-Sell Agreements for Closely Held and Family Controlled Business Entities

Issue Spotting and Drafting for Flexibility in Estate Planning – both Domestic and International

Planning for Unmarried Couples

Exempt Organizations

Advocacy Outside the United States

News from the IRS and Treasury

Recent Developments in Hospital Audits

Tax Simplification

When Private Foundation Grantees Fail

Fiduciary Income Tax

"ING" Trusts: Legal and Practical Issues

Back to Basics: The Anatomy of a Life Insurance Trust

Current Developments in Fiduciary Income Tax

Foreign Trusts: What You Don’t Know Can Hurt You

Financial Transactions

"Currency" in the Digital Age: Cryptocurrency, ICOs and the Future of Commerce

Issues Involving Equity-Linked and Other Complex Debt

Individual & Family Taxation

Easy Money? Crowdfunding and Its Tax Considerations

Section 104(a)(2) and the Taxation of Damages Received Pursuant to a Settlement Agreement

Insurance Companies

Captive Insurance Companies after Avrahami: What Happens Next?

Investment Management

Disruptive Technologies Impacting Investment Management Professionals

The Tax Cuts and Jobs Act of 2017: Impact on the Investment Management Industry

Partnerships & LLCs

Hot Topics in Partnerships & LLCs

Tax Distributions

Transaction Costs

Pro Bono & Tax Clinics

ITIN Renewal: Due Process and Language Issues

S Corporations

Accumulated Adjustment Account, Distributions and Beyond

Important Developments in the Federal Income Taxation of S Corporations

Sales, Exchanges and Basis

Current Developments Relating to Sales, Exchanges & Basis

It’s My (Related) Party and I’ll Cry if I Want To

The Golden State of Section 1031 Exchanges

Working with Islamic Finance

Section Programs

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

Earthquake-quality Seismic Shift in California State Tax Appeals

The Good, the Bad, the Ugly - Comparing the Administrative Appeals Practices of the States

Standards of Tax Practice

A Comparison of the California Rules of Professional Conduct and the ABA Model Rules of Professional Conduct

Ethical Issues in Federal Tax Practice - The Government Perspective

Recent Updates Regarding Attorney Solicitation and Advertising

State & Local Taxes

Market-Based Sourcing

Real Estate Transfer Taxes and Changes in Entity Ownership - Avoiding Pitfalls

Tax Accounting

Comparison of Revenue Recognition Methods Between ASC 606 and Section 451

Current Developments in Tax Accounting

Tax Reform

Tax Collection, Bankruptcy and Workouts

Debt-Equity Considerations for Partnerships and in Bankruptcy

How to Read IRS Transcripts and Navigate Statutes of Limitations

Recent Developments in Tax Collection, Bankruptcy and Workouts

Tax Policy and Simplification

Perspectives on the Federal Income Tax SALT (State and Local Taxes) Deduction

Tax Practice Management

Ethics for Tax Lawyers

Teaching Taxation

Evolving Constraints on Tax Administration

U.S. Activities of Foreigners and Tax Treaties

Inbound Tax Planning After the Tax Cuts and Jobs Act (or What the H Happened?)