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 May Meeting, Washington, DC
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Administrative Practice
Panel Outline
Panel PowerPoints
Selected Recent Developments in Administrative Practice
Banking and Savings Institutions
Life Settlement Opportunities: Life Insurance Policies Become a Mainstream Asset Class
Bankruptcy and Workouts
State Taxation of Troubled Companies
Civil and Criminal Tax Penalties
The Eliot Spitzer Story - What Actually Happened?
Important Civil Developments: January 2008 through April 2008
Important Developments - Criminal
Recent Tax-Related Sentencing Cases
Reports of Subcommittees: Legislative and Administrative Developments
Closely Held Businesses
IRS Collection: Update and Overlooked Strategies
Taxation of the Purchase and Sale of a Professional Practice
Corporate Tax
Compensation Arrangements in Corporate Transactions
Court Procedure and Practice
Appeal of Tax Cases: Potential Pitfalls and Procedural Issues
Summary of Current Developments
Court Procedure and Practice: Section Program
Panel Paper
Employee Benefits
Current Health Plan Issues: Subrogation and the Use of VEBAs to Fund Retiree Liabilities
409A Restrictions on Nonqualified Deferred Compensation
409A: the UK angle
Internal Revenue Code Section 409A - Implications for Canadian SERPS
Panel Paper
Panel PowerPoints
Retiree VEBAs
Voluntary Employees’ Beneficiary Association (“VEBAs”) paper
- Voluntary Employees’ Beneficiary Association (“VEBAs”) paper
- Voluntary Employees’ Beneficiary Association (“VEBAs”) ppt
Employee Benefits: Section Program
Cross-border M&A: the UK angle
Identifying and Dealing With Compensation and Benefits Issues – A Canadian Perspective
Pensions and Other Benefits in the Context of Cross-Border Mergers and Acquisitions: a Dutch Perspective
Employee Benefits: Subcommittee on Defined Contribution Plans and Task Force on Electronic Plan Administration/Vendor Management
DOL Proposed Regulations Regarding Service Provider Disclosures
Energy and Environmental Taxes
The Federal Production Tax Credit and Other Tax Issues of Renewable Energy
Estate and Gift Taxes
Current Developments in Estate Planning
Estate Planning for S Corporations
Gift-Splitting - A Boondoggle Or A Bad Idea?
Gift-Splitting Decision Tree
Recent Cases Affecting Family Limited Partnerships and LLCs
Fiduciary Income Tax
Practitioner Penalties Under Circular 230 § 10.34
Preparer Penalties Under IRC § 6694
Recent Developments in Fiduciary Income Tax
Financial Transactions
Distressed Debt Investing
Exchange-Traded Notes (ETNs)
Foreign Activities of US Taxpayers
Developments, Opportunities & Pitfalls in International M&A
Subpart F: Proposed Regulations on Contract Manufacturing
Foreign Lawyers Forum
Panel PowerPoint
Individual and Family Taxation
The Continuing Problems of the Taxation of Damage Awards: A Brief Introduction
Ethical Materials
Tax Consequences of Home Foreclosure
Joint Session of FAUST, FLF, Transfer Pricing and USAFTT
Current Developments: International Tax
Joint Session of Standards of Tax Practice, Civil & Criminal Penelties, Young Lawyer Forum
Panel Paper
Low Income Taxpayers
Refund Anticipation Loans: A Primer
Low Income Taxpayer Clinic Workshop
Audit Reconsideration: Talking Points
Audit Reconsideration PPT
Earned Income Credit Outline (2005 & Later Years)
Panel PowerPoint Presentation
Partnerships & LLCs
Order in the Court: Why Ordering Matters in Partnership Transactions
Panel Paper
Panel PowerPoints
- Implementing the 2004 AJCA Changes to Section 704(c)(1) (C), 734(b) and 743(b)
- Disguised Sale Mini-Panels: Debt-financed Distributions
Partnerships & LLCs Hot Topics
Pro Bono
Mortgage Forgiveness Debt Relief Act of 2007
Real Estate
Creditor Restructuring Issues
Investment in U.S. Real Estate by Sovereign Wealth Funds
Top Ten Questions: Lease Incentives and Terminations
Triggering Real Estate Losses
S Corporations
The Insolvent S Corporation – Primer of Tax Concerns
Tax-Free Reorganizations Involving S Corporations
Sales, Exchanges & Basis
Current Developments in Like-Kind Exchanges
Preparer Standards? I didn't even see that return, much less sign it!
Structured Sales as a Safety Net for Intended Section 1031 Exchanges - A Contrary View
Section Program: Court Procedure and Practice
Panel Paper
Section Program: Employee Benefits
Cross-border M&A: the UK angle
Section Program: Employee Benefits
Identifying and Dealing With Compensation and Benefits Issues – A Canadian Perspective
Pensions and Other Benefits in the Context of Cross-Border Mergers and Acquisitions: a Dutch Perspective
Section Program: FAUST, FLF, USAFTT and Transfer Pricing
Panel PowerPoint
Section Program: State and Local Taxes
FAS 109, FIN 48, ABA-AICPA Treaty and Other Background
Textron, Inc - Learning Points
Standards of Tax Practice
Addressing Taxpayers’ Errors and Omissions
Panel Paper
State and Local Taxes
Communications Tax Reform
Internet Tax Freedom Act Amendments Act of 2007 (not a typo)
Panel PowerPoints
- Current Problems and Issues with Origin Based Sourcing of Transactions
- Current Problems and Issues with Origin Based Sourcing of Transactions
The New Virginia Communications Taxes
Panel Paper
Vendor Liability Exposure for Tax Collection Duties: Recent Cases and Emerging Issues
State and Local Taxes: Section Program
FAS 109, FIN 48, ABA-AICPA Treaty and Other Background
Textron, Inc - Learning Points
Tax Accounting
Panel Paper
Panel PowerPoints
Tax Exempt Financing
Debt Restructurings - Mini-Agenda and Discussion Points
Transfer Pricing
The 2007 CSA Buy-In CIP: Implications of the Income Method
Competent Authority/US-Canada Bilateral Relationship
Resolution of US-Canadian Transfer Pricing Disputes
US Activities of Foreigners and Tax Treaties
Sovereign Wealth Funds: Tell Me More... And More
US Activities of Foreigners and Tax Treaties
The Taxation of Sovereign Wealth Funds - Section 892 and Beyond
VAT & Other Consumption Taxes
Multi-jurisdictional VATs: An International Comparison
Risk, Rents and Regressivity Revisited: Why the United States Needs both an Income Tax and a VAT