May 25, 2017

2004 Midyear Meeting


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Section Meeting Materials Archive

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2004 Midyear Meeting, Kissimmee, FL

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Committee Name

Program Material Title

Speaker/Author Names

Document ID Number

Administrative Practice

Selected Recent Developments in Administrative Practice

Dillon, Sheri A.
Gawlick, Gregory J.
Pillar, Phillip A.
Affiliated and Related Corporations

Impact of Sales and Use Taxes on Corporate Transactions

Faber, Peter L. 547200401002

Affiliated and Related Corporations

State and Local income and Franchise Tax Aspects of Corporate Acquisitions

Faber, Peter L.


Bankruptcy & Workouts

Consolidated Return Issues In Corporate Restructurings

Leatherman, Prof. Don
Swift, Hon. Stephen J.
Wallace, Mark S.
Zimet, Lee

Bankruptcy & Workouts

Resolving Federal Tax Liabilities Through Chapter 7 Bankruptcy

Jorgensen, Mike 547200401045
Bankruptcy & Workouts

Substitutes for Return and Corrective Action

Weil, Kenneth C.


Bankruptcy & Workouts

The New Consolidated Section 108 Regulations

Zimet, Lee 547200401003
Business Cooperatives & Agriculture

Section 1245 and Section 1250 of the Code: Depreciation Recapture for Trees and Vines

Weiss, Jordan P.

Civil and Criminal Tax Penalties

Important Criminal Tax Developments

Ungerman, Josh O.

Civil and Criminal Tax Penalties

OVCI: Analyze That!

Rettig, Charles P.

Closely Held Businesses

The Impact of Choice of Entity on Fringe Benefit Plans

Martin, Alson R.

Corporate Tax

ABA Corporate Tax Committee Current Events Panel

Cummings, Jasper L., Jr.

Corporate Tax

Tax Planning for Troubled Companies

Corwin, Eric H.
Mason, Robert J.
Wright, Philip B.
Zarlenga, Lisa M.
Court Procedure and Practice

Duty of Consistency: Is The IRS Required to Treat Similarly-Situated Taxpayers Similarly?

Pietruszkiewicz, Christopher M.

Court Procedure and Practice

International Discovery, Part II: How Foreign Tax Authorities Obtain Discovery in the U.S.

Kaufman, Brian P.

Court Procedure and Practice

Similarly-Situated Taxpayers

Nelson, Alyson

Court Procedure and Practice

Summary of Current Developments: September 12, 2003 to January 30, 2004

Ashford, Tamara W.

Employee Benefits

Benefits in Trouble

Bodron, Mark A.
Bosley, Janine H.
Cowart, Greta E.
Steinhour, Jan A.
Wintner, Mark S.

Employee Benefits

EPCRS: A Review

Cowart, T. David


Employee Benefits

Fiduciary Duties Relating to Correction of Employee Benefit Plans Under EPCRS

Hutzelman, Martha L.
McGavin, Annemarie

Employee Benefits

Medicare Reform, Health Savings Accounts and the Future of Consumer Directed Health Care

Bianchi, Alden J. 547200401022
Employee Benefits

S Corporation/I.R.C. Section 409(P)

Morrison, Helen H. 547200401039
Employee Benefits

The Department of Labor's Voluntary Fiduciary Correction ("VFC") and Delinquent Filer Voluntary Correction ("DFVC") Programs

Hutzelman, Martha L.
McGavin, Annemarie
Employee Benefits

Uncovering and Understanding Defined Contribution Plan Fees

Ferencz, Robert A. 547200401042

Employee Benefits

Update on HRA and FSA Electronic Card Transactions

Bianchi, Alden J. 547200401021

Employee Benefits Subcommittees on COBRA and Welfare Plan Design Issues

Upcoming Supreme Court Cases: Are State Lae Negligence Cases Against HMOs Completely Preempted by ERISA?

Borzi, Phyllis C. 547200401047
Employee Benefits Subcommittee on Qualified Cash or Deferred Arrangements

Selected 401(K) Issues

O'Hare, Brian 547200401046
Estate & Gift Taxes

Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax

Berek, David A.

Exempt Organizations

Endowment and Restricted Funds

Allen, Richard C.

Exempt Organizations

Retirement Plan Basics

Null, Amy A.

Exempt Organizations

Section 403(B) Plans

Abramowitz, Robert L.

Fiduciary Income Tax

Selected Developments in Income, Estate, and Gift Taxes

Sega, A. Christopher

Fiduciary Income Tax

Taking the Foreigness Out of Foreign Trusts

Sanborn, Von E.
Wareh, Rashad

Foreign Lawyers Forum

Conduit vs. Entity Approaches in the International Environment

Kaywood, Sam K., Jr.

Insurance Companies

Developments in State and Local Taxation "Just Give Me MONEY, That's What I Want!!!"

Bromley, Richard

Low Income Taxpayers

Presentation: Best Practices for Debt Collection

Creal, Thomas R.

Partnerships & LLCs

Temporary and Proposed Regulations Under Section 752: Offspring of "Son of BOSS"

Rooney, John J.


Real Estate

Pennsylvania and Philadelphia Realty Transfer Tax: Side By Side Reference Chart

Kotzen, Wendi L.


Real Estate

Survey of Special State Tax Issues Related to Section 1031 Exchanges

Borden, Bradley T.


Real Estate

Working with Some Current Challenges with Deferred Exchanges Under Section 1031

Cuff, Terence F.


S Corporations

Use of Life Insurance by S Corporations and Their Shareholders

Klein, William D.


Sales Exchanges & Basis

Current Developments (Other Than for Like-Kind Exchanges) Jensen, Prof. Erik M. 547200401010

Sales Exchanges & Basis

New Developments in Depreciation Stevenson, Virginia Leggett 547200401044

Standards of Tax Practice

How Will the Most Recent Amendments to Model Rule 1.6 Affect the Practice of Tax?

Comisky, Ian
Daly, Mary C.
McLoon, Christopher
Pulaski, Charles A., Jr.

Tax Accounting

The Final INDOPCO Regulations

Atkinson, James L.


Teaching Taxation

Recent Developments in Federal Income Taxation

McMahon, Prof. Martin J., Jr.
Shepard, Prof. Ira B.

Teaching Taxation

Recent Estate and Gift Tax Developments

Gerzog, Prof. Wendy C. 547200401012
Teaching Taxation

Summary of the “Justiciability” Doctrines

Noah, Professor Lars 547200401009

Transfer Pricing

EU Transfer Pricing Forum Work on the Arbitration Convention

Gilbert, Bruno

U.S. Activities of Foreigners and Tax Treaties New Proposed Regulations Under Section 1446 Karlin, Michael 547200401040