All archived Tax Section Meeting CLE Materials Available in TaxIQ
(Access is available to Tax Section Members only. Audio from these programs is available for purchase here.
2018 Fall Tax Meeting (October 4-6, 2018 – Atlanta, GA)
Administrative Practice
Affiliated & Related Corporations
Banking & Savings Institutions
Capital Recovery & Leasing
Corporate Tax
Employee Benefits
- Slides: IRS Guidance in Notice 2018-68 on the 2017 Tax Act Amendments to §162(m)
- Slides: 199A Update re: W-2 Wages and PEOs
Estate & Gift Taxes and Income & Transfer Tax Planning Group
Exempt Organizations
- Outline: Charitable Giving Provisions of the TCJA: Charitable Contributions and State Initiatives in High SALT States
- Slides: Charitable Giving Under the 2017 Tax Act: Keeping and Creating Charitable Contribution Deductions
- Slides: News from the IRS and Treasury with Legislative and Judicial Updates
- Slides: Unrelated Business Taxable Income Current Developments in Enforcement Activity
Fiduciary Income Tax
Financial Transactions
Insurance Companies
- Slides: Insurance Tax “Real Time” Topics
- Slides: Global Intangible Low-taxed Income (GILTI)
- Slides: New PFIC Qualifying Insurance Company Rule under Section 1297(f)
- Slides: International Tax Reform and Insurance Companies: Base erosion and anti-abuse tax (BEAT)
Investment Management
Low Income Taxpayer Representation Workshop
- Slides: History and Context: “Tax Reform” Efforts of the Past 50 Years
- Slides: The 2017 Tax Act and Low-Income Families
- Slides: The 2017 Tax Act and Self-Employed Workers
Partnerships & LLCs
- Slides: Section 163(j) and Partnerships
- Slides: Code Section 199A: The Proposed Regulations
- Slides: Partnership Hot Topics
- Slides: International Hot Topics
Real Estate
- Slides: Overview of Qualified Opportunity Zones
- Slides: Special Issues Applicable to Timber
- Slides: Structuring Foreign Investment in U.S. Real Property After Tax Reform
- Outline: Revisiting "Trade or Business" in the Real Estate Context in Light of Tax Reform
- Slides: Real Estate Trade or Business –When Does it Matter under Tax Reform?
Sales, Exchanges & Basis
- Outline: Current Non-Section 1031 Developments
- Outline: Current Developments in Like-Kind Exchanges
- Slides: The Interaction of Sections 267, 1031, and 1033 with the Qualified Business Income Limitation
Tax Accounting
- Slides: Accounting Method Changes for Controlled Foreign Corporations
- Outline: Current Developments in Tax Accounting
- Slides: Inventory Panel
- Slides: Panel on Revenue Recognition and Section 451
Transfer Pricing
US Activities of Foreigners & Tax Treaties
- Slides: Advanced FIRPTA: Traps to Keep You Up at Night
- Slides: Inbound Financing After Tax Reform – What Now?
Young Lawyers Forum
Section of Taxation May Meeting (May 10-12, 2018 – Washington, DC)
Affiliated & Related Corporations
- Slides: Applying the TCJA to Troubled Companies Filing Consolidated Returns – Selected Issues
- Slides: Current Developments and 2017 Tax Act Guidance Themes
Capital Recovery & Leasing
- Outline: Current Developments in Capital Recovery & Leasing
- Slides: Tax Reform Implications for Fixed Assets
- Slides: Leasing Tax Update
Closely Held Businesses
Corporate Tax
- Slides: Current Developments
- Slides: How the 2017 Tax Act Changes the M&A Playbook: Part I –Transactions with Third Parties
- Slides: Ch-Ch-Ch-Changes: Internal Restructurings After the “Tax Cuts and Jobs Act”
Employee Benefits
- Outline: Family Leave Credit under the Tax Cuts & Jobs Act of 2017
- Outline: JCEB Technical Session with Treasury/IRS
- Slides: Tax Cuts and Jobs Act and Bipartisan Budget Act of 2018 –Key Provisions Impacting Qualified Plans
- Slides: Executive Compensation Subcommittee
- Outline: Open Issues Under Code Section 4960
- Slides: Fringe Benefits After Tax Reform: No More Free Lunch?
Exempt Organizations
- Slides: New Section 512(a)(6): Unrelated Business Taxable Income Silos – Separating the Corn from the Wheat
- Outline: The New Excise Tax on the Net Investment Income of Private Colleges & Universities (Internal Revenue Code Section 4968)
- Slides: New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits
- Slides: News from the IRS, Treasury, and Hill
Financial Transactions
- Slides: Debt Restructurings in Response to the 2017 Tax Act
- Slides: Issues Involving New Section 163(j)
Foreign Lawyers Forum
Insurance Companies
Investment Management
- Slides: Tax Planning for Fund Managers and GPs After Tax Reform
- Slides: Updates from the Internal Revenue Service and Investment Company Institute
Low Income Taxpayer Representation Workshop
- Slides: History and Context: “Tax Reform” Efforts of the Past 50 Years
- Slides: The 2017 Tax Act and Low-Income Families
- Slides: The 2017 Tax Act and Self-Employed Workers
Partnerships & LLCs
- Slides: Application of Section 1061: The Quest for Congressional Intent
- Slides: Partnerships and Section 163(j)
- Slides: Code Section 199A
- Slides: Who’s the “Taxpayer”?
Real Estate
S Corporations
Tax Accounting
Tax Exempt Financing
Tax Policy and Simplification
Transfer Pricing
Section of Taxation Midyear Meeting (February 8-10, 2018 – San Diego, CA)
Administrative Practice
Civil and Criminal Tax Penalties
Closely Held Businesses
Capital Recovery and Leasing
Corporate Tax
Employee Benefits
- Outline: Tax Cuts and Jobs Act: Excise Tax on Excessive Compensation Paid by Tax-Exempt and Governmental Employers
- Slides: Tax Cuts and Jobs Act: UBIT Changes for Tax Exempt Organizations
- Slides: Impact of Tax Reform on Executive Compensation and Employee Benefits
Exempt Organizations
- Outline: Potential Exempt Organization Impacts from the Non-EO Provisions of the TCJA: A First Cut
- Chart: Tax Reform Bill of 2017: Summary of Changes Affecting Tax-Exempt Organizations (TEOs)
- Slides: Tax Simplification
Investment Management
Partnerships & LLCs
S Corporations
- Outline: Important Developments in the Federal Income Taxation of S Corporations
- Slides: Important Developments in the Federal Income Taxation of S Corporations
Sales, Exchanges and Basis
Section Programs
Tax Accounting
Tax Collection, Bankruptcy and Workouts
Tax Policy and Simplification
U.S. Activities of Foreigners and Tax Treaties