Section Meeting Materials Archive
2002 Fall Meeting, Los Angeles, CA
Return to Index Search Page
Agriculture
Banking and Savings Institutions
Civil and Criminal Tax Penalties
Closely Held Businesses
- Conflict Issues in Formation and Disposition of the Closely Held Business Entity
- Conflicts and Ethical Issues Involved in Representing the Closely-Held Business: Avoiding the Frying Pan and the Fire
- Constructing Effective Executive Compensation Plans in Closely-Held Businesses
- New Developments in Business Succession Planning for the Closely-Held Business
- Retaining and Rewarding Top Managers of Closely Held Businesses
- Tax & Benefit Planning with Life Insurance
Corporate Tax
- Contingent Consideration and Contingent Liabilities in Acquisitions—Outline
- Contingent Consideration and Contingent Liabilities in Acquisitions—References
- Corporate Tax Committee Recent Developments
- Escrows, Earn-outs, and Other Contingent Payment Arrangements in Taxable Transactions—Examples
- A Primer on Section 83
Court Procedure and Practice
Employee Benefits
- The Big Split: What's Happening With Split Dollar Benefits?
- Disclosure to Plan Sponsor; Business Associates; Privacy Practices Notice
- Distribution Planning for Retirement Plan Assets
- Final HIPAA Privacy Regulations (Incorporating the August 14, 2002 Changes)
- HIPAA Privacy Primer for Group Health Plans
- HIPAA Standards for Electronic Transactions
- Miscellaneous Issues Affecting Qualified Domestic Relations Orders
- QDRO Case Study and Problems
- Retroactive QDRO Issues
- Sarbanes-Oxley Act Interpretive Issues Under Section 402: Prohibition of Certain Insider Loans
- A Summary of the Final Regulations on the Standards for Privacy of Individually Identifiable Health Information
- Unique Issues Regarding Estate Planning with IRAs
- Where Does Your Health Plan Fit in HIPAA's Privacy Regulation Requirements?
Estate & Gift Taxes
- The Economic Growth and Tax Relief Reconciliation Act of 2001—To Do (Or Not To Do) List
- The Inheritance Trust: Multigenerational Planning From the Bottom Up
- Selected Recent Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax
Exempt Organizations
- Corporate Philanthropy Today—Hypothetical Examples
- Disaster Relief by Employer Controlled Charities
- Letter to Steven T. Miller Regarding Proposal for Safe Harbor Guideline for Section 501(c)(3) Organizations Serving as General Partners of Tax Credit Limited Partnerships
- Low Income Housing Organizations—Qualifying for 501(c)(3) Status
Fiduciary Income Tax
- Discovery Protection for Trusts and Estates Lawyers in Federal Tax Controversies
- Final Minimum Distribution Results
- Taxation of Qualified Settlement Funds
- To Be or Not To Be A Fiduciary
F.A.U.S.T. & U.S.A.F.T.T. Joint Session
- Crime and Punishment or Enlightened Self-Help?
- Major Tax Issues Associated with an Inversion Transaction
- Treasury Report on Corporate Inversion Transactions
Formation of Tax Policy
Individual Income Tax
- Confidentiality Issues and Other Ethical Concerns in ADR Processes
- Producing Better Outcomes: Increasing the Use of Alternative Dispute Resolution Techniques in Your Practice
- Tips on Effective Representation in Mediation
Insurance Companies
Low Income Taxpayers
Partnerships
Real Estate
S Corporations
Sales Exchanges & Basis
- Current Developments (Other Than for Like-Kind Exchanges)
- Doing Business in Indian Country: Introduction to American Indian Law Concepts Affecting Taxation
- Like-Kind Exchanges Under Section 1031 I.R.C.—What Does It Mean for Intangible Property To Be Like-Kind Under Code Section 1031?
SECTION PLENARY SESSION
Tax Accounting
- Code Section 263A & Mixed Service Costs; Electricity is Inventory
- A New Look at Long-Term Contract Accounting
- New Proposed Regulations May Facilitate Tax-Exempt Financing of Certain Prepaid Natural Gas Contracts...and Perhaps Prepayments for Capacity Charges
- Notice 2001-82: IRS Expands the Safe Harbor for Contributions of Electric Interconnection Equipment Under Code Section 118(b)
- Two Case Studies in Tax Accounting