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.
Administrative Practice
Good News, Your Audit is Over. Or is it? The Process and Impact of a Joint Committee Review
Important Developments
International Information Return Penalties from Assessment to Abatement and All That is Inbetween
Affiliated and Related Corporations
Application of the Proposed Section 385 Regulations to Consolidated Groups
Do We Really Understand the Consolidated E&P Rules?
Capital Recovery and Leasing
Basis Recovery for Assets Subject to the Foreign Sales Corporation Regime or Extraterritorial Income Exclusions
Current Developments Report and Update on Pending Guidance
Civil and Criminal Tax Penalties
Civil and Criminal Enforcement Tools for Use Against Overseas Taxpayers and Taxpayers with Overseas Assets
- Outline: Foreign Tax Authorities Ability to Obtain Information Via American Legal Procedures & IRS/DOJ Ability to Obtain Information Via Foreign Legal Procedures
- Slides: Civil and Criminal Enforcement Tools Used Against Offshore Assets
It’s a Small World After All: Evidence in Offshore Noncompliance Cases (Part II)
Valuation Misstatement Penalties
Closely Held Businesses (TX) and Business Planning Group (TE)
A Primer on Key Tax Elections to Plan for When Estate Planning with Closely Held Business Interests
State Taxation of Trusts Holding Business Interests
Corporate Tax
Debt and Equity as of October 1, 2016
Recent Section 355 Developments
Court Procedure and Practice
It’s a Small World After All: Evidence in Offshore Noncompliance Cases (Part I)
Large Case Litigation in the Tax Court – Discovery and Depositions
"PATH" Through Privileges
Diversity
Tax and Planning Considerations for Special Needs Trusts
- Slides: ABLE Program §529A Legislation
- Outline: Taxation of Special Needs Trusts
- Outline: Special Needs Trust Administration Issues
- Outline: ABLE: Achieving a Better Life Experience: A Primer for Estate & Trust Attorneys
- Slides: Taxation of Special Needs Trusts
- Slides: ABLE Act: Aka “The Stephen Beck, Jr. Achieving a Better Life Experience”: A New Option for People with Disabilities
Tax and Social Policy: Delivering Social Benefits Through the Tax Code
- Outline: How Housing Tax Policy Affects Inequality of Income and Opportunity
- Slides: How Housing Tax Policy Affects Inequality of Income and Opportunity
- Slides: Tax & Social Policy: Delivering Social Benefits Through the Tax Code
Employee Benefits (TX), Employee Benefits Group (TE) and Welfare Plans Committee (TE)
401(k) Plans on Autopilot
Defined Benefit Plan and Distributions Update
- Outline: Recent PBGC Legislative/Regulatory Developments
- Slides: Hybrid Pension Plans: Amendment Countdown
Executive Compensation, Fringe Benefits and Federal Securities Law Update
Exempt Organization and Governmental Plans Update
Litigation Update
Maintaining Retirement Plan Documents after Revenue Procedure 2016-37
Multinational Employee Benefits & Compensation Issues
Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update
Plan Participant Disclosures
The Proposed 457(f) and 409A Regulations - What You Need to Know
- Outline: Deferred Compensation Plans of Governmental and Tax Exempt Employers – Outline of Section 457 Requirements and Impact of Proposed Regulations
- Slides: The Proposed Section 457(f) and 409A Regulations -What You Need to Know
Welfare Plans, Cafeteria Plans and Reimbursement Accounts, and EEOC Issues Update
- Slides: Expatriate Health Plan Proposed Regulations
- Outline: DOL Subregulatory Guidance on Compliance with MHPAEA
Employment Taxes
Employment Taxes and Criminal Prosecutions
Federal Employment Tax Update
New Certified Professional Employer Organizations
Worker Classification and the Tax Court
Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)
New Hampshire Trusts: Why the Granite State Rocks at Trust Administration
- Chart: How New Hampshire Trust Laws Compare – Delaware & Massachusetts
- Slides: Why the Granite State Rocks at Trust Administration
They’re Finally Here! Unpacking the Proposed Regulations under Section 2704(b)
Exempt Organizations
Corporate Integration and Exempt Organizations
The PATH to Partnership
Using Non-501(c)(3) Vehicles to Accomplish Philanthropic Objectives
- Outline: Further Legal Information for Presentation on Using Non-c3 Vehicles to Accomplish Philanthropic Objectives
- Slides: Using Non-c3 Vehicles to Accomplish Philanthropic Objectives
Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE)
Current Developments
Painting By Numbers: The Art of Planning With Art
- Slides: Painting By Numbers: The Art of Planning With Art (Part 1)
- Slides: Painting By Numbers: The Art of Planning With Art (Part 3)
- Slides: Art Tax Update: Recent New York Sales and Use Tax Developments in Art Transactions (Part 2)
The New Basis Consistency Rules: The Top Issues Facing Practitioners
The “Shark Fin” CLAT - A Valuable Estate Planning Tool, or Should You Stay Out of the Water?
Financial Transactions
Section 385, the Financial Industry and the Proposed (Final?) Regulations
Section 871(m) Update and the New QI - QDD Notice
Speaking Truth to Power: The Finance Committee Reports on the Modernization of Derivatives Act
Foreign Activities of US Taxpayers
Managing Cash in an Ever Changing World
Individual & Family Taxation
Ethical Considerations in Individual and Family Representation
Higher Education Savings and Planning: Tax & Non-Tax Considerations
Insurance Companies
Section 385 Regulations
The Secret Life of Captives
Investment Management
Current Legislative and Regulatory Initiatives Impacting Regulated Investment Companies
- Slides: EU Reclaims Netting Mechanics: Applying Notice 2016-10
- Slides: Money Market Reform Tax Guidance and Issues
- Slides: (Really) Recent IRS Guidance on CFCs and Securities
Managing the Special Tax Issues Presented by Sovereign Wealth Fund Investors in US-Domiciled Funds
Partnership Audit Reform and Private Funds
Partnerships & LLCs
Hot Topics in Partnerships & LLCs
Qualifying Income of PTP’s: What’s In (And What’s Out)
Recent Sea Changes Affecting Subchapter K: Sections 385 and Section 721(c)
Section 743 Basis Adjustments
Pro Bono & Tax Clinics
Adopt-A-Base
Military Tax Issues
Poverty and Tax in America
- Slides: A Differing Take on EITC Compliance: Taxpayer Rights
- Slides: Complicated Families – Complicated Taxes
Recent Developments
Real Estate
Current Events Affecting Real Estate Transactions
PATH Act - Section 897
S Corporations
Important Developments
Sales, Exchanges & Basis
Current Developments
“I Was Ripped Off. Do I Get a Deduction?”
Joint Section Programs
Nationwide Marriage Equality Revisited: Emerging Issues
Standards of Tax Practice
Ethical Considerations in IRS Settlement Negotiations
Ethical Issues in Federal Tax Practice - The Government Perspective
Ethical Obligations in Representing Deceased, Incompetent and Unavailable Clients
State & Local Taxes
No Winners Here: Tax Administration in an Anti-tax Environment
Potential State Tax Implications of Proposed IRC 385 Debt/Equity Regulations
Remote Use Tax Collection in a Post-Quill World
Tax Accounting
Inventory Accounting Update
Issues Involving Advance Payments
Tax Bridge on the Road
Basics & Hot Topics: RICs and REITs
Nuts & Bolts: Same-Sex Estate Planning after Obergfell v. Hodges
The Intersection of Sports and Tax Law
Tax Policy & Simplification
Integration of Corporate and Shareholder Income Taxes
- Outline: Integration of Corporate and Shareholder Income Taxes
- Slides: Corporate Taxation: Understanding the Potential of Integration
Tax Incentives for Technological Innovation
Tax Practice Management and Young Lawyers Forum
Legal Incubators: What Are They and How Can They Impact My Practice?
Teaching Taxation and State & Local Taxes
When Is Something a “Tax”?
Transfer Pricing
Current Transfer Pricing Issues in the Biotechnology and Technology Industries
OECD Country-by-Country Data Submissions: A Potential for Misapplication of Big Data?
The Work of Competent Authority Today: Perspectives from Canada and the US
US Activities of Foreigners & Tax Treaties
Brave New World - Implications of the Proposed 385 Regulations on Inbound Transactions