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.
2000 Fall Meeting, Los Angeles, CA
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Administrative Practice
Affiliated & Related Corporations
Agriculture
- The Arsenal of Tax Planning Techniques Available to Farmers & Ranchers- A Case Study
- Legislative Update--Agriculture Committee
- Tax Court Upholds Patronage Treatment of Stock and Asset Dispositions: Farmland v. Commissioner, T.C. Memo 1999-388
Civil & Criminal Tax Penalties
- Attorney-Client and Constitutional Privileges
- Civil Developments Relating to Innocent Spouse Relief and the Trust Fund Recovery Penalty
- Important Criminal Tax Developments
Corporate Tax
Joint Meeting: Closely Held Businesses & Professional Service Organizations
- Choice of Entity: Special Considerations and Selected Issues For Professional Service Organizations
- Choice of Family Business Entity For Estate Planning Purposes1
- Operating Agreement for Blackacre Properties LLC
Court Procedure & Practice
Domestic Relations
Employee Benefits
- Changing Times—Employee Share Plans in the UK in the New Millennium
- Changing Times—Employee Share Plans in the UK in the New Millennium
- Checklist for Executive Compensation Arrangements in the United States
- COBRA Health Continuation Benefits Under the New and Old Regulations
- Equity Compensation in LLCs
- ERISA and Managed Care Plans: Key Preemption and Fiduciary Issues
- The Fiduciary Duty to Tell the Truth: The Development of the Duty to Disclose
- Fiduciary Issues and Member Communications
- Integrated Disability Management: Long Term Disability and Other Benefits For Your Employees
- Latest Tax Rules on Employee Incentives: National Insurance on Share Options and New Capital Gains Rules for Employee Shareholdings
- Memo Regarding Early Exercise of Options
- Millennium Events: Australia
- Millennium Events: The German Perspective
- Millennium Events—An Italian Perspective
- Non-Domestic Taxation Issues—Corresponding Approval
- Pan-European Pension Funds—Where Are We?
- Pension and Human Rights: A View From England
- Pensions & Corporate Governance
- A Primer on Stock-Based Compensation
- Prospectus—Salary Exchange Program Under the XYZ 1996 Stock Incentive Plan
- Protecting Trustees and Fiduciaries—Exoneration and Indemnity
- Selective Employee Benefits Issues--New Developments--Automatic Enrollments and Automatic Rollovers of Cash-Out Amounts
- Stock Based Compensation Programs: A Case Study Approach
- Stock Based Compensation: FIN 44
- Taxation of Demutualization Awards Distributed To Or In Connection With an Employee Plan
- Where Is That Question Now? Additions, Deletions, Moves & Changes: Comparison Chart 1998 Form 5500 to 1999 Form 5500
Employment Taxes
- "Americans Abroad—U.S. ERISA and Employment Tax Issues"—A Tax Primer: (1) Compensation and Benefit Issues (2) Specific Issues for U.S. Expatriates in the UK
- Americans Abroad--U.S. ERISA and Employment Tax Issues--A Tax Primer
- Important Developments For the Period May 2, 2000 Through October 1, 2000
- The Reasonable Cause Defense to Section 6672 Liability
Estate & Gift Taxes
- Considering Your Options: Tax Planning for Compensatory Stock Options
- Private Foundations in the Estate Plan
- Selected Developments in Income, Estate, Gift & Generation-Skipping Tax April 15, 2000- September 15, 2000
Exempt Organizations
- Nonqualified Deferred Compensation Plans and Tax-Exempt Entities--Applicable Rules, Issues and Alternatives for Consideration
- Status Report: Task Force on Potential Revisions of the Internal Revenue Code with Respect to 'Private Foundations'
Fiduciary Income Tax
- Asset Protection for IRAs, Qualified Plans and Non-Qualified Plans: Multi-State and International Aspects
- Current Developments, Situs, Nexus Issues Relating To State Fiduciary Income Tax
- Discussion Points in Connection With Multi-State Planned Giving Programs
- Recent Developments
Low Income Taxpayers
- H.R. 833 (Annotated With Senate 625 Changes In Roth Mayiham Amendment Only) Title VIII—Bankruptcy Tax Provisions
- Offer in Compromise
- The Internal Revenue Code Meets the Bankruptcy Code in Common Cases
Membership & Marketing
Partnerships
- Non-Application of Sections 351 and 372 to Investment Companies
- Partnership Use of Corporate Partner Stock and Options as Compensation Easier Under 1032 Regs.
Real Estate
Sales Exchanges & Basis
S Corporations
Small Law Firms
- Considerations In Buying And Selling a Closely Held or Family Business
- Overviews of Buying and Selling a Business
- Tax Planning for Business Sales
- What the Small Business Tax Lawyer Should Know About Intellectual Property, Assignments and Licenses