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.
2004 Joint Fall CLE Meeting, Boston, MA
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Administrative Practice
Banking and Savings Institutions
Business Cooperatives and Agriculture
- Farm Rental Income as Earnings for Self-Employment Tax
- Often Overlooked Documents in Estate Planning Power of Attorney for Individual Agricultural Owners
Capital Recovery and Leasing
Civil and Criminal Tax Penalties
Closely Held Businesses
- Analysis of Valuation Issues in McCord, Lappo, Perrachio, Green and Thompson
- Current Issues in Tax Ethics
- Executive Compensation for Community Bankers
- Valuation from a Tax Lawyer's Perspective
- Valuation, Taxation and Planning Techniques for Sophisticated Estates
Corporate Tax
Court Procedure and Practice
Employee Benefits
- Choosing a New Health Plan Design? Differences Among HRAs, HSAs, and FSAs Beyond the Basics and After the First Wave of Guidance
- Coordination with Other Tools
- Employee Plans Team Audit
- Employer Sponsored Group Health Plan Changes in the Medicare Prescription Drug Improvement and Modernization Act of 2003 (Excluding Health Savings Accounts)
- Major Issues and Impediments
- Medicare Reform, Health Savings Accounts and the Future of Consumer Directed Health Care
- Remarks of Leonard J. Henzke, Jr., IRS Exempt Organizations Reviewer, Before the Employee Benefits Committee of the American Bar Association Taxation Section
Employment Taxes
Energy and Environmental Taxes
- The Challenges of Permitting Wind Power in the Northeast
- Components of Oil and Gas Reserve Reports
- Landfill Gas to Energy (LFGTE) Projects
- Tax Incentives for Wind Power and the Sale of Landfill Gas
Estate and Gift Taxes
- The Anatomy of the New Federal Gift Tax Return, Including a Review of the Gift Tax Statute of Limitations, Gift Splitting Provisions and Proposed Regulations Regarding The Election Out of the Automatic Allocation of Generation-Skipping Transfer Tax Exemption
- Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax
- Selected Recent Cases Affecting Family Limited Partnerships and LLCs
- Supporting Organizations: Do They Have Our Support
- Waste Not Want Not—Creative Use of General Powers of Appointment to Fund Tax-Advantaged Trusts
Estate & Gift Taxes; Fiduciary Income Tax
Exempt Organizations
- Ethics, Privilege, and Circular 230 in the EO Practice
- The Pros and Cons of Donor Advised Funds As Alternatives to Private Foundations
Fiduciary Income Tax
- Clearing a Path Through the Ethical Minefield of UPL, MJP and Estate Planning for Migrant Clients
- Recent Developments in Fiduciary Income Tax: May 8, 2004—September 30, 2004
- Tax Planning for Inbound Nonresident Aliens
Financial Transactions
Foreign Activities of US Taxpayers
- Individual Residency, Expatriation and Trust Issues
- Summary of Differences Between U.S. Estate & Gift Taxation in Domestic vs. International Settings
Foreign Lawyers Forum; Real Estate
- Cutting Edge Trends in Foreign Real Estate Investment: Use of Non-US REITs and Other Investment Vehicles
- Property Investment Funds—A Realty Opportunity? Part I
- Property Investment Funds—A Realty Opportunity? Part II
- Real Estate Investment Trusts
Individual Income Tax
Joint Section Plenary Session
Partnerships and LLCs
- Disguised Sales of Partnership Interests
- FLP Valuation Issues Other Than for Section 2036
- Hot Topics in Partnerships
- Partnership Realignments
- What's New in Family Limited Partnerships
Real Estate
S Corporations
Sales, Exchanges & Basis
- Advanced Issues Under Code Section 1031
- Current Developments (Other Than for Like-Kind Exchanges)
- Evaluating the Factors Used to Identify Real Estate Held as a Capital Asset
- Maximizing Capital Gain in Sales of Real Property
- The Tax Treatment of Acquired Contingent Liabilities