2001 May Meeting

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.

2001 May Meeting, Washington, DC

Return to Index Search Page

Alternative Tax Systems

• A Tax System for an E-Commerce Economy
• Prospects for a New Tax System

Capital Recovery & Leasing

• New Developments in Like Kind Exchanges of Personal Property
• Recent Field Service Advices Issued with Respect to Leasing Transactions
• Selected Items regarding Capital Recovery and Leasing released into Public Domain during January 11, 2001–May 7, 2001

Civil & Criminal Tax Penalties

• Attorney-Client and Constitutional Privileges

Joint Session: Closely Held Businesses; Personal Service Organizations; Small Law Firms

• IRS Notice 2001-10 "Clarifying" the Taxation of Equity Split-Dollar
• Planning for Distribution of Proceeds Qualified Plans and Traditional (not Roth) IRAs
• Tax Simplification for Closely Held Businesses

Corporate Tax

• Current Developments

Court Procedure and Practice

• Reimbursement of Administrative and Litigation Costs After Qualified Offers Under Proposed and Temporary Treas. Reg. Sec. 301.7430-7

Domestic Relations

• 2001 Report on 2000 Important Developments: Domestic Relations

Employee Benefits

• An Update On the Use of Employee Benefit Plan Assets to Pay Plan Expenses
• Checklist for an Option Repricing "Tender Offer"
• Collectively-Bargained Plans in Business Transactions
• Digest of IRS-Approved Corrections: VCR, Walk-In CAP and Audit CAP (1993–2001)
• Equity Based Compensation in a Volatile Market: When Bad Things Happen at Good Companies
• Handling Employee Benefits in Mergers and Acquisitions
• Overview of Revenue Procedure 2001-17—The most Recent Changes to the Employee Plans Compliance Resolution System
• Stock Option Glossary
• Summary of Option Repricings Since January 2000
• The Other Nondiscrimination Rules: Employment Law Strikes Employee Benefit Plans

Employment Taxes

• Important Developments for the Period January 2, 2001 Through May 7, 2001

Estate & Gift Taxes

• Estate Planning with Income in Respect of a Decedent
• IRS Notice 2001-10: Income Taxation of Split-Dollar Financing In Flux
• Selected Recent Developments in Income, Estate, Gift and Generation Skipping Transfer Tax: January 1, 2001- April 15, 2001

Joint Session: Estate & Gift Taxes; Fiduciary Income Tax

• Section 645: Election to Treat a Grantor Trust as Part of a Decedent's Estate for Income Tax Purposes
• The Proposed Regulations Under Code Section 643
• Total Return Trust Proposed Regulations

Fiduciary Income Tax

• Recent Developments
• The New Minimum Distribution Rules

Financial Transactions

• Outline of Proposed Straddle Regulations Issued on January 18, 2001

PLENARY SESSION

• Thoughts of a Member of the MJP Commission

Real Estate

• Strategies and Planning Opportunities in Public-Private Development Projects (Part I)

S Corporations

• Recent Developments Relating to the Taxation of S Corporations, January 1 through May 11, 2001
• Wealth Transfer Techniques Involving S Corporation Stock

Special Projects

• Circular 230 (31 CFR Part 10)