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.
2010 Midyear Meeting, San Antonio, TX
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Administrative Practice
Employment Tax Audits
Selected Recent Developments in Administrative Practice
How To Succeed In The Fast Track Settlement Program By Really Trying
Audits in the Age of Electronic Filing?
Affiliated & Related Corporations
Panel Slides
Banking & Savings Institutions
Hot Topics in Federal Tax Controversy
Civil & Criminal Tax Penalties
Capital Recovery and Leasing – Updates
Panel Materials
Panel Presentation
Important Developments - Criminal Tax Penalties
Reports of Subcommittees on Important Developments
The IRS Wealth Squad - Holistic Taxpayer Analysis
Closely Held Businesses
“But IRS I Only Own Part of the Property!” - The Impact of Title of Property on Tax Debt – IRS and Bankruptcy Rules
Ethical Issues in Representing Taxpayers before IRS Collection, Exam and other Divisions
Corporate Tax
Recent Corporate Tax Developments
The Economic Substance Doctrine
Court Procedure & Practice
Transfer Pricing Litigation
Current Developments
Application of Temp. Treas. Reg. § 301.6501(e)-1T(a)(1)(iii) in Smith v. Commissioner
Alamo Revisited
Employee Benefits
Assessing Risk in Executive Compensation
Compensation and Benefits for Partners/Partnerships: Some Good, Some Bad and Some Ugly
Conversation with Employee Benefits Security Administration
Hot Employee Benefits Topics
Ethics Update
Compensation and Benefits for Partners/Partnerships: Some Good, Some Bad and Some Ugly
Employee Benefits Subcommittee on Defined Benefit Plans
Recent PBGC Regulatory Developments (January 1, 2009, to December 31, 2009)
Employee Benefits Subcommittee on Distributions
Employee Benefits Distributions Update
Employee Benefits Subcommittee on EEOC Issues/FMLA, Military and Other Leaves
Employee Benefits EEOC, FMLA and Military Leave Update
Employee Benefits Subcommittee on Foreign and International Issues
Employee Benefits International Update
- Stock Awards to Employees in China
- Navigating Social Insurance Integration for the Expat– The U.S. Perspective
Employee Benefits Subcommittees on ESOPs, Fiduciary Responsibility/Plan Investments and Litigation
Employee Benefits Fiduciary Responsibility and Litigation Update
Employee Benefits Subcommittees on Executive Compensation and Fringe Benefits and Federal Securities Laws Issues
Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update
- Employee Stock Purchase Plans: Requirements and Reporting
- SEC’s New Rules On Proxy and 8-K Disclosure
- SEC Adopts New Executive Compensation Disclosure Rules
SEC Proxy Disclosure Update (Slides)
Employee Benefits Subcommittee on Welfare Benefits Design, Funding and Regulation Update
COBRA ARRA Extension: Better Late Than Never!
Employment Taxes
The IRS Employment Tax Examination
Important Developments (September, 2009 - January, 2010)
Estate & Gift Taxes
Current Developments in Estate Planning
State Death Taxes - A "Crazy Quilt"
Supplemental Estate Tax Returns - Are They Really Required?
Estate & Gift Taxes and Fiduciary Income Tax Young Lawyers Subcommittee
Subcommittee Discussion
Exempt Organizations
Foreign Activities and Withholding -- When and How an Exempt Organization Should Withhold US Tax on Payments to Foreign Entities
Accounting Developments Affecting Charities and 990 Reporting
Proposed Regulations on Supporting Organizations
Update on Social Clubs and Section 501(c)(7)
Fiduciary Income Tax
Inbound, Outbound and Rebound: Section 679 and the Taxation of Foreign Trusts with US Beneficiaries
Risks and Opportunities for Private Trust Companies and Family Offices from State and Federal (Non-Tax) Legislative Developments and Proposals
Post Mortem Estate Planning - Executors' Elections (How to Avoid Surcharge Litigation)
- Post Mortem Estate Planning - Executors' Elections (How to Avoid Surcharge Litigation)
- Panel Presentation
Recent Developments in Fiduciary Income Tax
Financial Transactions
Debt-for-Debt Exchanges: History, Current Law, Policy Issues
Current Developments in Financial Transactions
Panel Slides
Foreign Activities of US Taxpayers
Unwind Planning for Potential Check-the-Box and Section 954(c)(6) Repeal
Panel Presentation
Foreign Lawyers Forum
Panel Presentation
Individual & Family Income Taxes
Cancellation of Debt Income: Understanding the Complex Tax Consequences and Reporting Requirements of Debt Discharge
Investment Management
Trading in Energy Derivatives and Electricity Contracts
Investment Company Update: Foreign Account Tax Compliance Act of 2009; Securities Cost Basis Regulations
Preparer Regulation 2010: Section 6694, Circular 230 and the States (!)
Hedge Funds and Offshore Funds: Cross Border Lending
Joint: FAUST, FLF, Transfer Pricing and USAFTT
Survey of 2009 CDP Cases
Current Developments in US International Tax (Slides)
Transfer Pricing Current Developments
Joint: Young Lawyers Forum & Diversity
Keeping Your Nose Clean: How to Stay Out of Jail
Low Income Taxpayers
Summary of IRS Return Preparer Review: Findings and Recommendations
Section 6015(f) Lantz Update
Opening Remarks by the Chair
Partnerships & LLCs
Panel Overview and Paper
Partner/Partnership Wars: Ethical, Professional and Tax Aspects of Inconsistent Reporting Positions Involving Pass-through Entities
Hot Topics
Feel the Love: Allocating COD Income Among Partners
Your Built-in Gain is My Built-in Pain: Section 704(c) Issues and Insights
Pro Bono
Ethics of Limited Representation
Real Estate
Sale Leasebacks – An Update on the Current Market
LLCs in Distress – Character Matters (and so does Characterization) in a Down Economy
Current Real Estate Tax Issues
Buying Debt to Buy Property
S Corporations
Restructuring Debt of an S Corporation
Important Developments
- Important Developments in the Federal Income Taxation of S Corporations
- Debt Workouts of S Corporations
State Taxation of Nonresident Shareholders on Sale of S Corporation Stock
Impact of New Tax Rates on Choice of Entity Issues
Sales, Exchanges & Basis
Panel Presentation
Current Developments
Aircraft Like-Kind Exchanges that Require Holding Title
Current Developments in Like-Kind Exchanges
Section Program: Due Diligence: State and Local Tax Issues Affecting Business Acquisitions
Due Diligence Guide (Sample)
Panel Discussion
Section Program: Change We'd like to Believe in: the Prospects for Federal Civil Tax Penalty Reform
Panel Discussion
Section Program: Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation
Panel Discussion
Standards of Tax Practice
Young Lawyers Panel: Representing Practitioners in Ethics and Disciplinary Actions
Help! Legal Ethics Problems Mid-Trial
State & Local Taxes
Responding to Unique Tax Collection Procedures
What’s That, You Say? New Property Tax Regimes
- An Overview of the Texas Property Tax System
- Austin Court of Appeals Ruling Creates New Opportunities for Texas Taxpayers to Be Heard
- Walking Through the Minefield: Avoiding Pitfalls in Indiana Property Tax Appeals
State Administrative Procedure Acts: Procedural Avenues to Attack Faulty Regulations and Tax Assessments
- Recent Developments in the State Taxation of Pass-Through Entities and Their Owners (September 2009-January 2010)
- State Administrative Procedure Acts: Procedural Avenues to Attack Faulty Regulations and Assessments
Trend Towards Gross Receipts and Value Added Taxes in the Business Tax Reform Movement
Austin Court of Appeals Ruling Creates New Opportunities for Texas Taxpayers to Be Heard
Tax Accounting
Credit Cards—Are Fees for a Service or for the Use of Money and When Are They Taken into Account?
Current Developments
Uniform Cost Capitalization under Section 263A
Tax Exempt Financing
Report on Standards of Practice
IRS Enforcement, Compliance and Tax Administration Update
IRS, Department of Treasury and Legislative Update
Tax Policy & Simplification
Corporate and International Tax Reform: Long, Medium, and Short Term Proposals
Death (Taxes) be Not Proud: Estate Tax Reform, a National and Comparative Perspective
Teaching Taxation
Taxes and Injuries: The Intersection of Tax Policy and Tort Policy
Transfer Pricing
Transfer Pricing Adjustments: Primary, Correlative and Conforming
Walking the Tight Rope: Transfer Pricing, FIN 48, Work Product Privilege, Spoliation
US Activities of Foreigners and Tax Treaties
Foreign Inbound Investment in Energy and Infrastructure
State and Local Tax Issues Affecting Inbound Foreign Investment