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.
2008 Joint Fall CLE Meeting, San Francisco, CA
Return to Index Search Page
Administrative Practice
Deference to Regulations
LMSB Update: The Industry Issue Focus Initiative - Managing & Resolving Tiered Issues
Selected Recent Developments in Administrative Practice
Affiliated & Related Corporations
Final Unified Loss Rules
Panel PowerPoint
Banking and Savings Institutions
Selected Mark-to-Market, Character and Interest Expense Limitation Considerations in a Wayward Economy
Panel PowerPoints
Capital Recovery & Leasing
Tax Incentives for Solar Energy
Civil and Criminal Tax Penalties
Reports of Subcommittees: Important Developments – Criminal Penalties
International Audits-Current Enforcement Concerns and Common Issues
Important Developments on Civil Penalties: May 2008 through August 2008
Panel PowerPoint
Corporate Tax
Panel PowerPoints
Court Procedure and Practice
Panel PowerPoint
Court Procedure and Practice
The Burden of Proof in the Circuit Courts of Appeal
Summary of Current Developments
Panel PowerPoint
Employee Benefits
Wrap Plans - Revisited, Revised and Resurrected
Section 409A: A Nightmare of Complexity
Section 409A and SERPs
Plan Audits & DOL Enforcement Activities
Overview of Final 403(B) Regulations – What You Need to Know and Do Before the End of 2008
Let’s Explore Rev Proc 2007-71
Equity-based Awards Under Section 409A
Employment Agreements - Section 409A Issue List
EBSA Update – Summer 2008
Drafting Plans and Agreements in Light of 409A: Strategies and Tactics
Panel PowerPoint
Employee Benefits: Section Program
Landmark Genetic Nondiscrimination Legislation
Impact on Welfare Benefit Plans of Proposed EBSA Regulation on Reasonable Contracts or Arrangements Under Section 408(b) (2)
Employer-Sponsored Health Plans Under Non-Privacy Health Plan Provisions of HIPAA
Metropolitan Life v. Glenn
Conflict of Interest in Claims Decisions – A Critical Analysis of MetLife v. Glenn
Employment Taxes
Important Developments
Exempt Organizations
Changing Standards for Exempt Organization Executive Benefits
Fiduciary Income Tax
Recent Developments in Fiduciary Income Tax
Panel PowerPoint
Partnership Interests Owned by Trusts and Estates: Understanding the Rules and Optimizing the Opportunities
Navigation Through Life Settlements
International Update
Financial Transactions
Panel PowerPoints
Foreign Activities of US Taxpayers
Tax Consequences of the Declining Economy: Managing Gains & Losses Under Sections 267, 987 and 988
Panel PowerPoint
Individual and Family Taxation
Federal & California Tax Issues for Non-Mainstream California Couples
Comparison of Senator Obama’s and Senator McCain’s Tax Plans
Individual and Family Taxation: Section Program
Rejecting Tax Exceptionalism in Judicial Deference and Administrative Procedure Act Compliance
General Outline
Current and Emerging Battlegrounds
Investment Management
Panel PowerPoints
Joint: Closely Held Businesses (TX) and Business Planning Group (RPTE)
The Trustee's Role in the Management of Business Entities
Conflicting Fiduciary Duties When Trusts and Estates Own Interests in Closely-Held Businesses
Joint: Closely Held Businesses (Tax), S Corporations (Tax) and Business Planning Group (RPTE)
Aircraft Ownership: Tax & Legal Considerations
Current Developments In Federal Taxation of S Corporations
S Corporation Tax Update
Appendix A Comparison of C Corporation ESOPs to S Corporation ESOPs
Panel Outline
Joint: Diversity (Tax) and (PRTE)
Estate Planning for the Baby Boomers: Will They Have Estates to Plan?
Case Study: Planning for Multiple Generations - The Family of Robert and Regina Retired
Panel Outline
Joint: Diversity Committee (Tax), Tax Practice Management (Tax) & Young Lawyers (Tax & RPTE)
Excerpts from the 2007 NALP Foundation Attorney Attrition Study
Career Planning Worksheet
Joint: Estate & Gift Taxes (Tax) and Income & Transfer Tax Planning Group (RPTE)
International Update
Emerging Issues Under the Twin UPIAS: Uniform Prudent Investor Act (1994): Restatement (Third) of Trusts and Uniform Principal and Income Act (1997)
When Things Don’t Go As Expected: 3 Case Studies
What Every Estate Planner Needs to Know About Hedge Funds
Entering the Crescent of Enlightenment: A Quick Tour of Community Property''s Utopian World
Current Developments in Estate Planning
Joint: Estate & Gift Taxes (Tax) and Income & Transfer Tax Planning Group (RPTE): Section Program
Who Trumps Whom: When Can Taxpayers Ignore IRS Guidance?
Joint: Exempt Organizations (TX) and Charitable Planning & Organization Group (RPTE)
Uniform Prudent Management of Institutional Funds Act
UMIFA and UPMIFA: The Law of Endowments
The Uniform Unincorporated Nonprofit Association Act – A Vast Improvement and A First Attempt at International Collaboration
Supporting Organizations That Change Their Status
Supporting Organizations and Other Entities (After the Pension Protection Act)
Is Mission Investing Prudent?
FSP No. FAS 117-1, Endowments of Not-for-Profit Organizations
Low Income Taxpayer Clinic Workshop
Barriers that Representatives Face in EIC Audits
EITC Audit Barriers and the Impact of Representation on EITC Audit Outcomes
Identify Theft Can Steal The Show - IRS Efforts to Protect Taxpayer Privacy
Discussion Points for EITC Audits
Low Income Taxpayers
Collections Financial Standards Changes
Military Tax Update
Partnerships & LLCs
Topic Outline
Economic Effect Rules and PIP
Panel PowerPoints
Appendix I - Legal Effectiveness of Backdating for State Law Purposes: Formation Issues
Pro Bono
Panel Outline and Materials
Real Estate
New Proposed Regulations Under Section 460 Provide Relief for Condo Developers
Free Money – Or Is It? The Taxation of Nonpartner Capital Contributions
Panel PowerPoints
Important Developments
Recourse or Nonrecourse
Sales, Exchanges & Basis
Section 1031 Exchanges Involving Real Property: Why Should State Law Matter?
Sales and Exchanges: Current Developments
Economic Substance Doctrine - Not Just For Shelters Anymore
Tax Treatment of Business Recoveries
Section Program: Employee Benefits
Landmark Genetic Nondiscrimination Legislation
Impact on Welfare Benefit Plans of Proposed EBSA Regulation on Reasonable Contracts or Arrangements Under Section 408(b) (2)
Employer-Sponsored Health Plans Under Non-Privacy Health Plan Provisions of HIPAA
Conflict of Interest in Claims Decisions – A Critical Analysis of MetLife v. Glenn
Metropolitan Life v. Glenn
Section Program: Estate and Gift Tax Committee, Income and Transfer Tax Planning Group (RPTE)
Who Trumps Whom: When Can Taxpayers Ignore IRS Guidance?
Section Program: Fiduciary Responsibility, Administration and Litigation Committee – Employee Benefit Plans and Other Compensation Arrangements Group (RPTE)
Reporting & Disclosure of Fees for 401(k) and Other Plans – Coping with the New Regime
Emerging Standards: ERISA Service Contracting & Fee Disclosure
Section Program: Individual and Family Taxation
Rejecting Tax Exceptionalism in Judicial Deference and Administrative Procedure Act Compliance
General Outline
Current and Emerging Battlegrounds
Section Program: Insurance and Financial Planning Committee - Non-Tax Estate Planning Considerations Group (RPTE)
Panel PowerPoint
Section Program: Plan Transactions and Terminations Committee – Employee Benefit Plans and Other Compensation Arrangements Group (RPTE)
Panel PowerPoint
PBGC Outline
Section Program: Tax Litigation and Controversy Committee – Income & Transfer Tax Planning Group (RPTE) Estate and Gift Taxes and Fiduciary Income Tax Committees (Tax)
McCord to Holman: Five Years of Value Judgments
Section Program: Teaching Taxation, Tax Practice Management, Task Force on Patenting Tax Strategies (Tax) and Real Property, Trust and Estate Law (RPTE)
Patented Tax Strategies – Ethical Concerns for the Tax Lawyer and Estate Planner
Introduction to Tax Strategy Patents
Section Program: USAFTT, FAUST, Transfer Pricing (TX) and Income & Transfer Tax Planning Group (RPTE)
Panel PowerPoint
Standards of Tax Practice
Panel Outline
State and Local Taxes
The Economic Substance Doctrine in State and Local Taxation
Panel Paper
Debt Workouts and IRC §382: Could You Be Squeezed Between State and Federal Tax Laws?
Tax Accounting
Panel Paper
Transfer Pricing
Panel PowerPoints
US Activities of Foreigners and Tax Treaties
Tax Planning for International Entertainers and Athletes
Artists and Entertainers- A Subset unto Their Own
Panel PowerPoint