2023 Fall Tax Meeting

Materials by Committee

Administrative Practice

Employee Retention Tax Credit: The Next Frontier of IRS Audits and Tax Controversies?

• Slides: Employee Retention Tax Credit: The Next Frontier of IRS Audits and Tax Controversies?

Affiliated and Related Corporations

Regulatory Preambles & Examples

• Slides: Regulatory Preambles & Examples

Scope of Intercompany Transaction Regulations

• Slides: Scope of Intercompany Transaction Regulations

Capital Recovery and Leasing

Where do We Stand With Section 174 Capitalization With 2022 (Mainly) in the Rear View?

• Slides: Where do We Stand With Section 174 Capitalization With 2022 (Mainly) in the Rear View?

Corporate Counsel

What Keeps Corporate Tax Directors Up at Night: A Discussion of Selected Tax Issues That In-House Tax Directors Address

• Slides: What Keeps Corporate Tax Directors Up at Night

Civil and Criminal Tax Penalties

Reports of Subcommittees on Important Developments

• Slides: Important Civil Developments

Closely Held Businesses 

Planning for the Future: The Impact of Sunsetting TCJA Provisions

• Slides: Planning for the Future: The Impact of Sunsetting TCJA Provisions

Court Procedure and Practice

Current Developments Affecting Practice Before the IRS and DOJ Tax Division

• Slides: Current Developments Affecting Practice Before the IRS and DOJ Tax Division

Employee Benefits

Defined Benefit Plans

• Slides: DB Pension Plan Subcommittee Meeting

Defined Contribution Plans Update

• Outline: IRS Delays Roth Catch-up Contribution Requirement

Estate & Gift Taxes and Fiduciary Income Tax Joint Session

Highs and Lows: Estate Planning Techniques for a High Interest Rate Environment

• Slides: Highs and Lows: Estate Planning Techniques for a High Interest Rate Environment

Estate & Gift Taxes

It Pays to Pay Attention - Understanding Transfer Tax Apportionment

• Slides: It Pays to Pay Attention - Understanding Transfer Tax Apportionment

Exempt Organizations

Federal Tax Update from the IRS and Treasury

• Slides: Federal Tax Update from the IRS and Treasury

Fiduciary Income Tax

Examining the Charitable Deduction under IRC section 642(c) and Nonexempt Charitable Trusts

• Slides: Examining the Charitable Deduction under IRC section 642(c) and Nonexempt Charitable Trusts

Insurance Companies

FTC Guidance Update

• Slides: Foreign Tax Credits

Reportable Policy Sale Proposed Treasury Regulations

• Slides: Reportable Policy Sale Proposed Treasury Regulations

Proposed Treasury Regulations on Micro-Captive Transactions

• Slides: Proposed Treasury Regulations on Micro-Captive Transactions

Individual and Family Taxation

Accuracy-Related Penalties: Establishing Reasonable Cause in the Age of Social Media

• Slides: Accuracy-Related Penalties: Establishing Reasonable Cause in the Age of Social Media

LGBTQ+ Lawyers in Tax Forum

Estate Planning and Workplace Benefits for LGBTQ+ Taxpayers

• Slides: Estate Planning and Workplace Benefits for LGBTQ+ Taxpayers

Real Estate

Qualified Foreign Pension Funds and Sovereign Wealth Funds

• Slides: Qualified Foreign Pension Funds and Sovereign Wealth Funds

S Corporations

Out-of-State Owner Ramifications in Pass-Through Entity Asset and Equity Sales

• Slides: Out-of-State Owner Ramifications in Pass-Through Entity Asset and Equity Sales

Standards of Tax Practice

Ethical Considerations for Tax Attorneys in Changing Work Environments

• Slides: Ethical Considerations for Tax Attorneys in Changing Work Environments

Ethical Issues in Federal Tax Practice – The Government Perspective

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

Tax Accounting

Current Developments and Hot Topics from the 2023 Compliance Season

• Slides: Current Developments: Notice 2023-64 and PGP Updates

Tax Collection, Bankruptcy and Workouts

Collection Considerations When Dealing With Employee Retention Credits

• Slides:  Considerations When Dealing With Employee Retention Credits

Transfer Pricing

APAs/MAPs and BEPS 2.0, Public Country-by-Country Reporting and Implicit Parental Support... Hot Transfer Pricing Topics Examined!

• Slides: Hot Topics in Transfer Pricing

Tax Practice and Technology

Big Data & Analytics – The Government's Perspective

• Slides: Big Data & Analytics – The Government's Perspective