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
Practical Privilege Issues
Preparing for and Managing an IRS Examination with Virtual Currency Issues
Affiliated and Related Corporations
Current Developments
The Interaction of the TCJA and the Intercompany Transaction Regulations
Capital Recovery and Leasing
Current Developments and Update on Pending Guidance
Transactions and Bonus Depreciation
Civil and Criminal Tax Penalties
A Client with a Cryptocurrency Issue Just Called - What Now?
Reports of Subcommittees on Important Developments
- Outline: IRS Investigations & Practices Subcommittee Report
- Outline: Federal Sentencing Guidelines - Recent Tax-Related Sentencing Cases
- Outline: Legislative and Administrative Developments
Update: Tax Division, U.S. Department of Justice
Closely Held Businesses
Basis for Comparison: How Income Tax Management Is Changing the Face of Estate Planning
- Outline: The Ace of Basis: I Saw the Sign…and it is Changing the Face of Estate Planning
- Slides: The Ace of Basis: I Saw the Sign… And it is Changing the Face of Estate Planning
Hot Topics for Closely Held Businesses
TCJA - Hot Topics for Closely Held Businesses
The Tax Fallout of Business Breakups
Closely Held Businesses and S Corporations
Planning Considerations and Issues for Trusts as Owners of S Corporations and Other Closely Held Businesses
- Outline: Choice of Entity Basics Post-TCJA
- Outline: Various S Corporation/Trust Topics
- Outline: Trusts as Shareholders of S Corporations
Corporate Tax
Current Developments in Corporate Taxation
Court Procedure and Practice
Collections of Foreign Tax Judgments: When Your Other Problems Come Home
Conservation Easements - Trying Times
Current Developments
Limited Scope Representation: Expanding Access to Legal Services
Diversity
Earned Income Tax Credit: Ideas for Reform
- Slides: A Universal EITC
- Slides: Administration of the EITC and Refundable Tax Credits for Low-Income Populations
- Slides: Overview of the EITC
- Slides: Tax Credits for the Working Poor
Employee Benefits
Administrative Practices Update
Corporate Counsel
Defined Benefits Plans Update
- Outline: Recent PBGC Legislative/Regulatory Developments
- Slides: PBGC Participant & Plan Sponsor Advocate
- Outline: Employee Benefits Issues Prominent in Restructuring and Bankruptcy Cases
Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics
- Outline: Recent PBGC Legislative/Regulatory Developments
- Slides: PBGC Participant & Plan Sponsor Advocate Overview
Department of Treasury / IRS Hot Topics
Distributions Update
Executive Compensation, Fringe Benefits, and Federal Securities Law Update
Fiduciary Responsibility & Plan Investments Update
Multiple Employers, PEOs and Controlled Groups Update
The Evolving Practice of Employee Benefits Law and Related Ethics Issues
The Future of Benefits - The SECURE Act
Welfare Plans and EEOC, FMLA and Leaves Issues Update
- Slides: HSA Qualification Issues
- Slides: Texas v. US - One Year Later: The Status and Future of the Affordable Care Act
Energy & Environmental Taxes
Energy Industry Tax Updates Roundtable
Estate & Gift Taxes
Current Developments
Florida Homestead - A Primer
Generation Skipping Transfer Tax Exemption Allocation: Often Automatic, But Rarely Straightforward
Estate & Gift Taxes and Fiduciary Income Tax
Estate Planning in Light of Legislative Uncertainty
Exempt Organizations
A 20/20 Look at the 2017 Tax Act
Controversial Gifts: Solutions Through Policy and/or Agreement
Section 501(c)(3) and Hate Speech
Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine
Fiduciary Income Tax
A Refresher on the Throwback Tax
Can an AFR Loan be Treated as Not Issued for Full and Adequate Consideration if Later Valued in the Note Holder’s Gross Estate at a Discount?
Current Developments
Trust & Estate Distributions to Foreign Beneficiaries
Financial Institutions & Products
Section 163(j): Peaking (or is that PIKing) your Interest
Section 871(m) Update
Foreign Activities of U.S. Taxpayers
Foreign Tax Credit Update
Foreign Lawyers Forum and U.S. Activities of Foreigners & Tax Treaties
Anti-Hybrid Rules: The New World
Individual and Family Taxation
Designated Orders in the US Tax Court
Due Diligence and Preparer Penalties Following TCJA: Expanded and Potentially Expensive
- Outline: Due Diligence and Preparer Penalties Following TCJA: Expanded and Potentially Expensive
- Slides: Due Diligence and Preparer Penalties Following TCJA: Expanded and Potentially Expensive
- Slides: IRS Refundable Credit Paid Preparer Strategy IRC 6695 (g)
- Slides: Taxpayer Advocate Services
Recent IRS Guidance on Bitcoin and Other Virtual Currencies
Insurance Companies
Insurance Company Corporate Tax Issues
Life Insurance Product Update
Investment Management
Non-US Investors in Private Funds
Partnerships and LLCs
How Far Will You Carry Your Client? Section 1061 As It Stands Today
Tax Issues of Dry Partnerships
Pro Bono and Tax Clinics
Employment Income Characterization through the Taxpayer Rights Lens
Innocent Spouse Litigation under the Taxpayer First Act: The Administrative Record, Newly Discovered Evidence, and Other Challenges
- Outline: Lesson From the Tax Court
- Outline: Taxpayer First Act Update: Innocent Spouse Tangles Begin
- Slides: Innocent Spouse Litigation under the Taxpayer First Act: The Administrative Record, Newly Discovered Evidence, and Other Challenges
National Taxpayer Advocate’s Annual Report to Congress
Real Estate
Opportunity Zones - Structuring Issues
Partnership Liabilities Under Section 707 and 752
Joint Venturing with a REIT
Real Estate and Sales, Exchanges and Basis
Common and Complex Case Studies and Real-World Issues with Opportunity Zones and Qualified Opportunity Funds
Nuts and Bolts of Opportunity Zones and Qualified Opportunity Funds
S Corporations
International Tax Provisions of the TCJA
Sales, Exchanges and Basis
Current Events
Partnership Terminations & 1031
Watt's This? Does No Good Deed Go Unpunished?
Divorce in a Post-Tax Reform World, with a Focus on Cross-Border Issues and 1041
- Outline: Divorce in a Post-Tax Reform World, with a Focus on Cross-Border Issues and 1041
- Slides: Divorce in a Post-Tax Reform World, with a Focus on Cross-Border Issues and 1041
Standards of Tax Practice
Ethical Considerations Arising Out of the BBA Partnership Audit Rules
Ethical Issues in Federal Tax Practice – The Government Perspective
State and Local Taxes
Ethics and Technology: Navigating Tricky Ethical Dilemmas in a 21st Century SALT Practice
Trends in Statutory Interpretation in State Tax Cases
Tax Accounting
Accounting Methods in M&A Transactions
Cryptocurrency Meets Tax Accounting
Current Developments
Mitigation Banking
Tax Bridge to Practice
Getting to the Truth: Fundamentals of Discovery & Public Records for SALT Lawyers
Nuts and Bolts: Introduction to Ethical Considerations for Young Attorneys
Workin' On It: Understanding Employment Tax
- Outline: Workin' On It: Understanding Employment Tax
- Slides: Workin' On It: Understanding Employment Tax
Tax Collection, Bankruptcy and Workouts
Current Developments in Collection Enforcement
Selected Issues Where Taxes Meet the Bankruptcy Court
Tax Exempt Financing
Legislative, Treasury and Internal Revenue Service Update
Repeal of Advance Refundings and the Rise of Taxable Municipal Bonds
Tax Exempt Financing and Partnerships
What Does Cinderella Look Like?
Tax Policy and Simplification
What to do About Wealth Inequality: The Continuing Debate over Wealth Taxes and Other Tax Proposals to "Level the Playing Field"
Tax Practice Management
Ethical Challenges Posed by the Use of Predictive Case Analytics
Teaching Taxation
Current Developments in Individual, Corporate, Partnership, and Estate & Gift Taxation
- Outline: Recent Developments in Federal Income Taxation
- Outline: Federal Estate, Gift and Generation-Skipping Transfer Tax Recent - Recent Developments
Opportunity Zones - Two Years In
Transfer Pricing
A “Quick Dip” in the Water — A Summary of Recent Transfer Pricing Issues