2005 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.

2005 May Meeting, Washington DC

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Affiliated & Related Corporations

• Loss Disallowance and Consolidated Attribute Reduction
• Recent Developments

Capital Recovery & Leasing

• SILOS: Notice 2005-13 and Issues Presented by Section 470

Closely Held Businesses

• Half-way Through The 'Generous' Transitional Year for Deferred Compensation Reform Under Code Section 409A, Where Are We Now?

Corporate Tax

• Overlaps in Corporate Transactions

Court Procedure and Practice

• Disclosures to Public Auditors and the Risks of Waiving Privilege

Employee Benefits

• An Employer's Guide to Medicare Part D Outpatient Prescription Drug Benefit—Notices of Creditable Coverage and the Retiree Prescription Drug Subsidy
• Employee Benefits: Advanced Marketing Tips for the ERISA Practitioner
• Retiree Medical Benefits and HIPAA Privacy and Security in Mergers and Acquisitions

Energy and Environmental Taxes

• Section 199 and the Energy Industry

Estate & Gift Taxes

• Estate and Tax Planning for Domestic Partners
• Selected Developments in Income, Estate, Gift And Generation-Skipping Transfer Tax

Exempt Organizations

• The New Circular 230 Standards and Standards for Opinions Relating to Tax Exempt Financing

Fiduciary Income Tax

• Recent Developments in Fiduciary Income Tax
• What Estate Planning Lawyers Need to Know About Circular 230
• What Trusts and Estate Practitioners Need to Know About Circular 230

Fiduciary Income Tax and Estate & Gift Taxes

• Generation-Skipping Transfer Tax GST Exemption Allocation

Foreign Activities of U.S. Taxpayers

• Latest Developments Under Section 965

Foreign Lawyers Forum

• Real Estate Investment in Europe
• Real Estate Investment in France
• Real Estate Investment in Germany

Individual Income Tax

• Tax Simplification

Low Income Taxpayers

• Report on Important Developments — Jan. 1, 2005 – April 15, 2005

Partnerships and LLCs

• Drafting Partnership Agreement Provisions for TEFRA Audits
• Tax Advice (Circa 2005): The December 20, 2004 Amendments to Circular 230
• The World Changes: New Tax Shelter Rules Affect Everyone

Real Estate

• Developments Affecting Investments in Real Estate by Tax-Exempts
• REIT Related Changes Made by the American Jobs Creation Act of 2004

S Corporations

• Recent Developments Relating to the Taxation of S Corporations

Sales Exchanges & Basis

• Current Developments
• Young Lawyers Initiation to Section 1031 Like-Kind Exchanges

Standards of Tax Practice

• Final Amendments to Circular 230: Estate Planning Issues
• Overview of New Provisions
• The Final Regulations Under Circular 230

Transfer Pricing

• Comparable Profits Method: Perspectives on Selected Issues
• Introduction to the Economic Analysis Applied to Comparable-Based Transfer Pricing Methods Panel
• Qualitative Screening of CPM Comparables: Does It Produce More Reliable Results?
• Some PLI Selection Issues
• Transfer Pricing Audit in France and Development in Europe

U.S. Activities of Foreigners & Tax Treaties

• Private Equity Funds Investing in U.S. LLCs: Investors and Structures that Cater to Them