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.
2002 May Meeting, Washington, DC
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Administrative Practice
- The Meaning of Declining Enforcement Statistics
- Selected Recent Developments in Administrative Practice
Affiliated & Related Corporations
Capital Recovery & Leasing
Closely Held Businesses
- Nexus-Federal Constitutional and Statutory Constraints on State and Local Taxation
- Pre-Bankruptcy Planning/Alternatives to Bankruptcy
- Tax Issues in a Down Economy: Cancellation of Indebtedness Income
Corporate Tax
- Corporate Tax Committee: Recent Developments
- Earn Outs and Other Purchase Price Contingencies in Tax-Free Transactions
Court Procedure and Practice
Employee Benefits
- 401(k) Plan Investments in Company Stock
- After Enron: Employer Securities in Qualified Plans
- Responding to Enron
- Summary of Harley v. Minnesota Mining and Manufacturing Company
Employment Taxes
Estate & Gift Taxes
- New Considerations in Executive Compensation Planning with Split-Dollar Life Insurance
- Primer On the New Regime for Taxation of Split-Dollar: Notice 2001-10 and Its Successor Notice 2002-8
- Selected Developments in Income, Estate, Gift & Generation-Skipping Transfer Tax January 1, 2002-April 15, 2002
- State Death Taxes in Light of EGTRRA
- Summary of Status of Soak-Up Statutes
- Survey of State Estate Tax Statutes
- The Effectiveness of Formula Defined Value Clauses in Estate Planning
Exempt Organizations
Fiduciary Income Tax
- Actuarial Valuation Potpourri
- Deductibility of Investment Advisory Fees: Above or Below the 2% Floor, O'Neill, Mellon Bank, What's Next
- Final Minimum Distribution Rules
- Grantors Serving as Fiduciary: Knowing and Avoiding the Tax Traps
Foreign Lawyers Forum
- Irish Tax Incentives
- New Rules for "Exempt" Distributions of Securities in Ontario: Beware of the Pitfalls
Individual Income Tax
Partnerships
- Report on Partnership Options Project
- Unified Reporting, Audit, and Litigation Procedures for Partnerships, LLC's and Joint Ventures
Real Estate
- Dealer vs. Investor: Techniques to Protect Capital Gains
- Real Estate Opportunity Funds: Structure, Economics and Key Tax and Business Issues
S Corporations
- Financially Distressed S Corporations: Ace Distribution Company Example—Income Tax Issues
- Financially Distressed S Corporations: Fact Pattern/Debtor-Creditor Issues
- Recent Developments Relating to the Taxation of S Corporations: January 12 through May 8, 2002