From the Chair-Elect

Taxation

Providing a Valuable Benefit

It is both exciting and humbling to be presented with the opportunity to serve as Chair of the Tax Section for 2016-2017. I have three objectives for the coming year: (1) focusing on the high quality output of our Committees in the areas of CLE programming and government submissions: (2) continuing the promotion of the Section’s pro bono and public service efforts—a longstanding priority for the Section; and (3) attracting new members, particularly younger and diverse tax lawyers, to the Section, and identifying new opportunities to meet their needs.

Point & Counterpoint

At Court

Taxation

Spending Without Appropriations: Who’s to Complain?

United States House of Representatives v. Burwell, 2016 U.S. Dist. LEXIS 62646 (D. D.C. 2016) ruled that DHHS cannot pay insurance companies the costs they incur in reducing the “cost sharing” for some Affordable Care Act insurance policy holders. It enjoined further payments to the insurance companies for those costs, but stayed the injunction pending appeal, which surely will occur. In other words, the House of Representatives won. This is a rare sort of case, but not unusual within the realm of litigation over the Appropriations Clause.

Taxation

The Tax Court’s Decision in Altera and the “Commensurate with Income” Standard Under Section 482

The government is appealing the Tax Court’s decision in Altera, and filed its opening brief with the Ninth Circuit at the end of June. I was part of a group of 19 tax law and administrative law professors who filed an amicus brief on July 5 supporting a reversal of the Tax Court. This piece provides an overview of the tax law and administrative law issues in the Altera case, as presented in our brief.

Practice Point

Taxation

Recent Developments Affecting Qualified and Nonqualified Deferred Compensation, Part I: New Proposed Regulations

There have been a number of significant regulatory developments in the area of deferred compensation. This Part I considers various regulatory proposals and other amendments under consideration. Part II, which will appear in the fall issue of ABA Tax Times, discusses the Department of Labor’s new fiduciary rule and the five lawsuits challenging the rule.

Pro Bono Matters

Paths in Tax

Taxation

Emily and Shane Kiggen’s Path to Finding Their Passion for Tax

One of the rewards of practicing tax law is the opportunity to cross paths with colleagues who share our passion for our chosen profession, and thereby to build deeper connections. For some, those professional connections can grow into strong personal bonds, even into lifelong partnerships. So it was with Emily and Shane Kiggen, whose stories form the core of this issue’s Paths in Tax.

In the Stacks

Young Lawyers Corner

Tax Bits

Let's Confer

Section News

Announcements

Events & Promotions

Sponsor Acknowledgements

About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly the NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers. Questions regarding ABA Tax Times can be sent to: taxweb@americanbar.org.

ABA Tax Times Community

Interested in discussing the latest issue of ATT? Join the ABA Tax Times Community on ABA Connect to comment on recent articles or to pose a question to your fellow readers.