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.
1999 Annual Meeting, Atlanta, GA
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Affiliated & Related Corporations
Agriculture
- The Arsenal of Tax Planning Techniques Available to Farmers & Ranchers—A Case Study
- Business Valuation Issues in Estate Planning
- Recent Developments, April 1 to June 30, 1999
Alternative Tax Systems
Banking & Savings Institutions
Civil & Criminal Tax Penalties
- 1999: Important Civil Developments, May through July
- Civil Developments
- Expert Witnesses
- International Tax Enforcement in the Next Millennium: Harmful to Your Clients' Health, But a Boon to the Enforcement Practice
- Sentencing Guidelines Update
Closely Held Business
Corporate Tax
Court Procedure & Practice
Domestic Relations
Employee Benefits
- After the Dust Settles: Post-Closing Benefits Tax Issues in Corporate Deals
- Cash Balance Plan Litigation
- Executive Compensation and Severance Pay Litigation
- IRS-Approved Corrections Under the Voluntary Compliance Resolution Program (VCR): 1993-1999
- Overdue Overhauls: New Design Tweaks, Drafting Ideas from Litigated Cases
- Post-Closing "Clean Up" Following Mergers & Acquisitions
- Recommended Fixes for Broken Plans
- Soft Dollars and Directed Brokerage Under ERISA
- Welfare Benefits Plans: Cleaning Up After the Deal
Employment Taxes
- Important Developments for the Period January 7 to June 30, 1999
- State and Local Government
Employer— Federal Insurance Contributions Act (FICA) Requirements - Tax Aspects of Employment Settlements
- Tax Issues in Employment Related Settlement- Four Scenarios
- Winning the Trust Fund Recovery Penalty Case in IRS Appeals
Joint Session: Environmental Taxes; Natural Resources
Estate & Gift Taxes
- Gift Tax Return Preparation In Light of the Increased Disclosure Requirements
- Planning for Distributions of Employer Stock from Qualified Retirement Plans
- Planning for the Generation-Skipping Transfer Tax
- Selected Developments in Income, Estate, Gift, & Generation Skipping Tax For 1999
Exempt Organizations
- Ethical Issues in Federal Taxation
- Tax-Exempt Organizations and Intellectual Property: Focus on Internet Issues
Fiduciary Income Tax
- Classification of a Foreign Trust vs. A Domestic (U.S.) Trust Under U.S. Federal Tax Law
- Recent Developments
- The New Actuarial Tables
Financial Transactions
Insurance Companies
- Current Proposals for Curbing Corporate Tax Shelters
- Information Reporting Property Causality Insurance Companies
Partnerships
Personal Service Organizations
- COBRA Health Continuation Benefits Under the New & Old Regulations
- Dissecting COBRA's New Rules
- Employer-Sponsored Health Plans Under Recent Health Insurance Reform Legislation & Regulations
- HIPPA: Three Years Later
- Unwinding the Sale of a Physician Practice to a PPM
PLENARY SESSION
Real Estate
S Corporations
- April 16 through July 31, 1999–Developments
- Electing Small Business Trusts: Regulatory & Legislative Update
Sales Exchanges & Basis
- Introduction to Installment Plans
- Reverse Exchange Ad Hoc Task Force Report
- Section 1031 Current Developments
- Selected Current Developments
Small Law Firms
- Drafting of Dispositive Provisions Under Prudent Investor Rule
- Stress-Testing the Total Return Trust: A Review of "Defeating the Duty to Disappoint…Equally" by Robert B. Wolf
State & Local Taxes
Tax Accounting
- Defending Tax Accounting Issues on Examination
- Emerging Issues: A Compendium of Legislative, Judicial, & Regulatory Developments
U.S. Activities of Foreigners & Tax Treaties
SECTION PROGRAM: Managed Care: Rights and Responsibilities
- Employers' Wish List
- Health Care Reform Initiatives: Managed Care Legislation and Group Health Plans
- Health Plans' Wish List
- Litigation Trends: Recent Significant Cases Involving Managed Care
- Participants' Wish List
- Setting the Stage: An Introduction to a Program on Managed Care Rights & Responsibilities
- Why Does ERISA Sec. 514 Say What It Says??
SECTION PROGRAM: Post-Mortem Tax Planning
- Post-Mortem Planning for Qualified Retirement Plan Benefits and IRAs
- Post-Mortem Tax Elections
- Post-Mortem Tax Planning with Trusts and Estates Holding S Stock and Checklist of Post-Mortem Issues Relating to the Charitable Deduction
SECTION PROGRAM: Presidential Showcase
- Doing a Deal with a REIT: The Property Owner's Perspective
- Real Estate Investment Trusts
- REIT Mergers & Acquisitions & Other REIT Exotica
- REITs Today: New Concepts, New Uses—Summary of REIT Modernization Act of 1999