TaxIQ

2019 Midyear Tax Meeting

January 17-19, New Orleans, LA

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 in Administrative Practice

Affiliated and Related Corporations

Current Developments in Affiliated & Related Corporations

Section 163(j)

Capital Recovery and Leasing

A Discussion on Environmental Preservation Credits

Current Developments and Update on Pending Guidance

Section 163(j) and its Impact on Cost Recovery

Civil and Criminal Tax Penalties

Fixing Employment Tax Errors: Best Practices for Amending Employment Tax Returns, Avoiding Penalties and Communicating With Affected Employees

Obtaining a Declination of a Criminal Tax Case

Reports of Subcommittees on Important Developments

Closely Held Businesses

280E – Introduction and Analysis of the Taxation of Cannabis Businesses

Buy-Sell Agreements for Closely Held Businesses

Current Developments for Closely Held Businesses

Court Procedure and Practice

Current Developments Court Procedure & Practice

Employment Tax Litigation

Navigating Cross-Border Discovery Issues and the GDPR

The Role of Form 4340 in Tax Litigation
Roundtable Discussion

Diversity

Avoiding Tax Litigation Through Financial Analysis: Tips for Advocating for Your Client’s Ability To Pay

Investing in Positive Social Impact

Employee Benefits

Administrative Practices Update
Subcommittee on Administrative Practices

Corporate Counsel Forum: Bringing Disclosure into the Electronic Age
Employee Benefits Corporate Counsel Forum

Defined Benefit Plans Update
Subcommittees on Defined Benefit Plans

Department of the Treasury, Internal Revenue Service, Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics

Distributions Update
Subcommittees on Distributions

ESOP Update
Subcommittee on ESOPs

Ethics Panel

Executive Compensation, Fringe Benefits and Federal Securities Law Update
Subcommittees on Employee Benefits Executive Compensation and Fringe Benefits and Federal Securities Law

Exempt Organization and Governmental Plans Update
Subcommittee on Exempt Organization and Governmental Plans

Fiduciary Responsibility & Plan Investments Update
Subcommittee on Fiduciary Responsibility & Plan Investments

Lessons for 401(k) Plans from the University 403(b) Cases

Mergers & Acquisitions Update: Deal “Horror Stories” Related to Employee Benefits and Executive Compensation
Subcommittee on Mergers & Acquisitions

Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update
Subcommittee on Multiple Employers, Professional Employer Organizations (PEOs) and Controlled and Affiliated Service Groups

The Wellness Program Wild, Wild West

Welfare Plans and EEOC, FMLA and Leaves Issues Update
Subcommittee on Welfare Plan and EEOC, FMLA and Leaves Issues

Employment Taxes

Current Developments in Federal Employment and Payroll Tax Enforcement

IRS Employment Tax Update

Louisiana Perspective on Taxes and the Workforce

Update on the Tax Consequences of Employment Settlements and Judgements

Estate & Gift Taxes

Current Developments in Estate & Gift Taxes

The 2017 Tax Act: International Updates for the Trust and Estates Practitioner

Estate & Gift Taxes and Fiduciary Income Tax

GRATs and the Mathematics of Failure

Exempt Organizations

Accounting for Lawyers (NOT!): The Practical Ramifications of NEW Accounting Standards Update 2018-08 on Exempt Organizations

Beyond Electioneering 101

Current Complex Investment Issues

News from the IRS and Treasury

Fiduciary Income Tax

Alimony, Prenuptial Agreements and Trusts under the 2017 Tax Act

Current Developments in Fiduciary Income Tax

State Fiduciary Income Tax Developments

Trust Planning Opportunities under Section 1202

Financial Transactions

Section 163(j) and BEAT Proposed Regulations

The Role of Financial Instruments in a Cross-Border Context

Foreign Activities of U.S. Taxpayers

Foreign Tax Credits 2.0

Individual and Family Taxation

Contingency Fees in Tax Matters

The Current Filing Season: An Update on Some Issues Facing Practitioners and Taxpayers
Co-Sponsored by: Pro Bono & Tax Clinics

Unintended Gender Bias in Our Tax Laws

Insurance Companies

BEAT and GILTI Issues for Insurance Companies

Investment Management

An Opportunity to Discuss Opportunity Zones

Current Regulatory and Legislative Developments Impacting Investment Funds

Partnerships and LLCs

How the Recent Guidance Issued Under the 2017 Tax Act Has Impacted Transactions

Pro Bono and Tax Clinics

Administrative Burden and Taxpayer Compliance: How to Improve the Taxpayer Experience
Co-Sponsored by: Individual & Family Tax

Disability Severance Pay Refund Claims by Veterans
Co-Sponsored by: Individual & Family Tax

Real Estate

Qualified Opportunity Zones - Reboot

Section 1061 - O&G and Real Estate Funds

Section 163(j) — Update

S Corporations

Important Developments in the Federal Income Taxation of S Corporations

Section 1202 Entity Selection Considerations

Section 163(j) Proposed Regulations

Sales, Exchanges and Basis

Current Developments Relating to Sales, Exchanges & Basis

US Shareholder Basis in Foreign Corporations Post-Tax Reform

Where are the Opportunities in Qualified Opportunity Funds?

Section Programs

Current Developments in Individual, Corporate, Partnership, and Estate & Gift Taxation
Sponsored by: Teaching Taxation

Standards of Tax Practice

Ethical Issues in Federal Tax Practice

I'm a US Lawyer, What's the EU Got To Do With Me? – Navigating Ethics in Global Practice
Co-sponsored by: Foreign Lawyers Forum

State and Local Taxes

Murphy v. NCAA: Implications for State and Local Taxation

The Next Generation of SALT Issues

Tax Accounting

Current Developments in Tax Accounting

Inventory - Hot Topics

Section 451 and Revenue Recognition

Tax Bridge on the Road

360 Degree Perspective: US Withholding and Global Information Reporting
Sponsored by: Young Lawyers Forum and Diversity;Co-sponsored by: Foreign Activities of US Taxpayers

Tax Collection, Bankruptcy and Workouts

Bankruptcy Update

Update on Corporate Debt Restructurings

Tax Exempt Financing

A Deep Dive into Tax Increment Financing

Legislative, Treasury and Internal Revenue Service Update

Tax Policy and Simplification

Tax Law Needs Couples Therapy: Alimony, Voss and Policy Considerations in Taxing Divorced and Unmarried Couples

Transfer Pricing

The Great BEAT Debate – A Rematch

Young Lawyers Forum

IDRs vs. FDRs – IRS Tools to Discover Taxpayer Documents at Home and Abroad