2021 Fall Tax Meeting

Materials by Committee

Affiliated and Related Corporations

SRLY Planning

• Slides: An Update on SRLY: Everything You Wanted To Know, But Were Afraid To Ask

Civil and Criminal Tax Penalties

Reports of Subcommittees on Important Developments

• Outline: Important Civil Developments

Closely Held Businesses 

Hot Topics for Closely Held Businesses

• Slides: Hot Topics in Closely Held Businesses

Trusts as Owners of a Closely Held Business Entity

• Slides: Trusts As Owners of Businesses

Employee Benefits

Defined Benefit Plans Update (Video Panel Recording)

• Outline: Recent PBGC Legislative/Regulatory Developments
• Slides: Defined Benefit Plans Update

Employee Benefits Welfare Plans and EEOC, FMLA and Leave Issues Update

• Slides: MHPAEA NQTL Compliance
• Slides: Special Topics in Group Health Plan Coverage: Fertility and Autism

No Surprises - Helping Patients Avoid Unexpected Bills for Emergency Healthcare (and Certain Non-Emergency) Services

• Slides: No Surprises –Helping Patients Avoid Unexpected Bills for Emergency (& Certain Non-Emergency) Healthcare Services

Estate & Gift Taxes and Fiduciary Income Tax

Federal Gift, Estate, & Fiduciary Income Tax Current Developments

• Slides: Current Developments in Federal Estate, Gift, GST, and Fiduciary Income Tax Laws

Qualified Small Business Stock

• Slides: Planning for QSBS

Estate & Gift Taxes

Lucky Number 13: Clear Up 13 GST Tax Misconceptions

• Slides: Lucky Number 13: Clear Up 13 GST Tax Misconceptions

Fiduciary Income Tax

Internal Revenue Code Section 677

• Slides: Section 677 - The Ghost that Haunts the Divorced Grantor

Income Tax Aspects of Charitable Split-Interest Trusts 

• Slides: Selected Tax Aspects of Charitable Remainder Trusts and Charitable Lead Trusts

Individual and Family Taxation

The Service of the Service: Interacting Now and in the Future, Part One

• Slides: The Service of the Service: Interacting Now and in the Future

Investment Management

Old Law... New Developments: Cryptocurrency Investment Funds

• Slides: Old Law... New Developments: Cryptocurrency Investment Funds

Partnerships and LLCs

Carried Interest: Where We Are and What the Future Holds

• Slides: Carried Interest: Where We Are and What the Future Holds

Pro Bono and Tax Clinics

A Simple Question with a Complicated Answer: Determining a Taxpayer’s Last Known Address

• Slides: A Simple Question with a Complicated Answer: Determining a Taxpayer’s Last Known Address

Sales, Exchanges and Basis

Current Developments Relating to Sales, Exchanges & Basis

• Outline: Current Non-Section 1031 Developments

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government Perspective

• Slides: Ethical Issues in Federal Tax Practice – The Government Perspective

Tax Collection, Bankruptcy and Workouts

Civil Actions in Connection with IRS Collection Enforcement Action

• Slides: Civil Actions in Connection with IRS Collection Enforcement Action

Young Lawyers Forum

How Secure Are You? A Primer and Overview of the SECURE Act’s Changes to Employee Benefit Issues

• Slides: How Secure Are You? A Primer and Overview of the SECURE Act’s Changes to Employee Benefit Issues

IRS Forms Galore: Which One Do I Use?

• Slides: IRS Forms Galore: Which One Do I Use?