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.
2010 May Meeting, Washington, DC
Return to Index Search Page
Administrative Practice
Panel Slides
Panel Materials
Outline of Relevant Provisions
Affiliated & Related Corporations
Panel Slides
Banking and Savings Institutions
Panel Presentation
Panel Materials
Bankruptcy & Workouts
The Worker, Homeownership, and Business Assistance Act of 2009 5-Year NOL Carryback Provision
Limitations on Corproate Tax Attributes: An Analysis of Sections 382 and Related Provisions
Panel Slides
Capital Recovery & Leasing
Panel Materials
Civil & Criminal Tax Penalties
Important Developments - Criminal
Important Developments on Civil Penalties January 2010 through April 2010
Creative Sentencing Advocacy in Criminal Tax Cases after Kimbrough and Gall
Panel Outline
Panel Slides
Report of Foreign Bank and Financial Account (FBAR) Regulation Update
International Tax Enforcement and Reporting: The Big Powers Use the Financial Crisis to Achieve Game Chnage and Interplay with U.S.Legislative Initiatives
Legislative and Administrative Developments: Civil
Closely Held Businesses
Choice of Entity - A Fresh Look: Tax & Non-Tax Considerations
Panel Materials
Buy-Sell Agreements & IRC Section 409A: Restrictions on Separation Pay
- Fringe Benefits for Professional Practice Owners: The Impact Of Choice Of Entity On Fringe Benefit Plans
- Buy-Sell Agreements & IRC Section 409A: Restrictions on Separation Pay
Corporate Tax
Panel Slides
Court Procedure & Practice
Summary of Current Developments
Panel Materials
Employee Benefits
Prototype Plan Trust Agreement Issues
Health Care Reform: Employer Group Health Plan Considerations
Typical Compliance Problems in Prototype Plans
Dealing with PBGC: Reporting Changes, Early Warning Program, and Downsizing Liability
Employee Benefits Guidance Released January 2010-April 2010
Patient Protection and Affordable Care Act Chart
Defined Contribution Plans Disclosure Obligations to Participants
Panel Slides
Defined Benefit Plans Disclosure Obligations to Participants
Health Care Reform
Employee Benefits Subcommittee on Defined Benefit Plans
Recent PBGC Regulatory Developments
Employee Benefits Subcommittee on Defined Contribution Plans
Reproposed Participant Investment Advice Prohibited Transactions Regulations
Employee Benefits Subcommittee on Distributions
The Roth IRA: Leverage in a New Garb
Employee Benefits Subcommittee on ESOPs
Panel Materials
Employee Benefits Subcommittees on ESOPs, Fiduciary Responsibility/Plan Investments and Litigation
Panel Materials
Employee Benefits Subcommittee on Foreign and International Issues
TE/GE Employee Plans: International Overview
Employee Benefits Subcommittee on Mergers and Acquisitions
Dealing with PBGC: Reporting Changes, Early Warning Program, and Downsizing Liability
Mergers and Acquisitions: Executive Compensation Issues
Employee Benefits Subcommittee on Self Correction, Determination Letters and Other Administrative Practices
IRS - Employee Plans Examinations Hot Issues
Employment Taxes
Important Developments
Energy & Environmental Taxes
Panel Slides
May 2009-May 2010 Administrative Update
Estate & Gift Taxes
Planning with Graegin Loans
Current Developments in Estate Planning
Estate Tax Legislative Update
Exempt Organizations
The Plight of Newspapers: Can Tax-Exempt Organizations Help?
Charitable Grantmaking Affiliates
Summary of Issues for Affiliated Organizations
Glossary for “Affiliated” Organizations
Board of Directors of Not-for-Profit Corporations Confronting Insolvency
Charities in Financial Distress: The Trust Fund Recovery Penalty
Charities in Financial Distress: Endowments and Other Restricted-Gift Issues
Panel Presentation
Fiduciary Income Tax
Section 675(4)(C) – Planning and Problems with the Nonfiduciary Power to Substitute Assets
Death of a Partner in Family Limited Partnerships: Capital Shifts and Income Tax Traps
Grantor Trust Status under Sections 675(1) and 675(4)(A) and (B)
Section 675(2) and Section 675(3) Grantor Trust Status Based on Borrowing Power
Recent Developments in Fiduciary Income Tax
Financial Transactions
Panel Slides
Panel Paper
Foreign Activities of US Taxpayers
Panel Slides
Foreign Lawyers Forum
Panel Slides
Individual & Family Income Tax
Environmental Tax Credits for Homeowners
Look Homeward Angel: Tax Aspects of Loan Modifications and Short Sales
Special Rules under § 121
Current Home Office Issues
Encouraging the Fair Treatment of Emotional Distress Damage Awards
Tax Issues and Service Animals
Insurance Companies
Important Recent Published Guidance, Legislation, and Cases in Litigation
Important Developments under Sections 72 and 7702 – January 2010 through May 2010
Investment Management
Foreign Account Compliance (FATCA and FBAR)
Panel Slides (Deferred Compensation for Hedge Fund Advisors)
Panel Slides (New Cost Basis Reporting Rules)
Joint: Estate & Gift Taxes and Fiduciary Income Taxes Young Lawyers Subcommittee
Learning to Let Go: A Primer on Qualified Disclaimers
Joint: FAUST, FLF, Transfer Pricing and USAFTT: Current Developments
International Tax Committees Current Developments Panel Slides
Joint: Tax Practice Management & Young Lawyers Forum
Panel Materials
Low Income Taxpayers
Challenging Treasury Regulations
Low Income Taxpayer Workshop
Refund and Refund Litigation
Refund Claims for Low Income Taxpayers: The Most Common Contexts
Partnerships & LLCs
Panel Materials
Panel Presentation
Panel Slides
Pro Bono
Panel Materials
Real Estate
Current Legislative Developments and other Real Estate Hot Topics
Panel Presentation
Panel Slides
S Corporations
Retroactivity Issues For S Corporations Seeking Inadvertent Termination Relief
Selected Income Tax Considerations Concerning Choice of Entity for Conducting Business Operations Outside the United States
Important Developments in the Federal Income Taxation of S Corporations
Sales, Exchanges & Basis
Current Developments in Like-Kind Exchanges
Obtaining a New 30 Year Lease as Replacement Property in a Section 1031 Exchange
Panel Presentation
Section 1031: Replacement Asset is a Leasehold Interest
Panel Materials
Section Program: Be Prepared: A [Scout's] Guide to the Coming Regulation of Federal Tax Return Preparers
Panel Slides
Section Program: Financially Distressed S Corporations
Debt Workouts of S Corporations
Financially Distressed S Corporation Fact Pattern
Panel Slides
Section Program: Legal Ethics Due Diligence Standard in Circular 230: What Do They Mean for Tax Opinions and Certificate Practice
Panel Slides
Section Program: Making Your 401k Last a Lifetime
Panel Presentation
Current Lifetime Income Solutions for Defined Contribution Plans
Section Program: Offshore Voluntary Compliance Update - Criminal to Civil and Done
Panel Slides
Standards of Tax Practice
Recent Developments and Decisions from the IRS's Office of Professional Responsibility
Attorney-Client Privilege in the Family Office
Panel Slides
State & Local Taxes
Panel Outlines
Panel Slides
Announcement 2010-9: Disclosure of Uncertain Tax Positions
Task Force on Patenting Tax Strategies
Why Business Method Patents?
Tax Accounting
Panel Slides
Panel Materials
Panel Slides
Current Developments
Tax Bridge to Practice
39-21-112.3.5
Panel Slides
Income Shifting for Tax Purposes in Divorce Settlements: Alimony and Its Incidents
Click Through Nexus Bills
Tax Exempt Financing
EMMA Trade Data
Panel Materials
Panel Agenda & Questions
Bond Enforcement and VCAP
Panel Outline
Panel Slides
Tax Policy & Simplification
Panel Presentation
Subnational VATs: What Can We Learn from the California BNRT Proposal?
VAT Fraud (No State VATs, Please, Until We Solve the Fraud)
State VAT: A Brazilian Experience
Transfer Pricing
Panel Slides
Veritas Software and Xilinx: Implications Within and Outside Cost Sharing
- Veritas Software and Xilinx: Implications Within and Outside Cost Sharing
- Relevance of Passive Association to Intercompany Financing Transactions
US Activities of Foreigners & Tax Treaties
The FATCA Provisions of the HIRE Act
Panel Slides