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.
Administrative Practice
Important Developments
Section Program: Choosing Wisely: When to Use (or Not Use) Mediation to Obtain Cost-Effective Closure in Exam & Collection Cases
What's New in IRS Exam and Appeals
Affiliated & Related Corporations
Current Developments
Banking & Savings Institutions
Recent Developments Affecting the Banking Community
Recent Developments on Modifications of Non-Debt Financial Instruments
Bankruptcy & Workouts
Debt Modifications Revisited
- Outline: Debt Modifications After the Final 1273 Regulations
- Slides: Debt Modifications After the Final 1273 Regulations
Hot Topics in COD Income
Mediation in Collection Matters – A Brave New World
- Chart: Fast Track Settlement, Fast Track Mediation, Post-Appeals Mediation
- Slides: Post Appeals Mediation - The Collection Phase
Capital Recovery & Leasing
Current Developments Report and Update on Pending Guidance
Civil & Criminal Tax Penalties
Day of Reckoning - An Update on Offshore Appeals
Reports of Subcommittees on Important Developments
- Outline: Important Developments - Criminal
- Outline: Monetary Violations and Forfeitures
- Slides: IRS Investigations & Practices Subcommittee Report
CLE Committee
HUF HUF and Blow the IRS Away: An analysis of a Hindu Undivided Family ("HUF") - Is it an entity or a trust? Neither? A Tenancies in Common? How does it comply with US Tax Laws?
Closely Held Business
Buy-Sell Agreements for Closely Held Businesses
Defending Clients From the Trust Fund Recovery Penalty
Corporate Tax
Current Developments
It's All About That Basis
Not Free From Doubt? – Corporate Tax Opinions
Court Procedure & Practice
A Look Inside an IRS Criminal Investigation: The Journey from CI Referral to Indictment - How Did We Get Here
Court Procedure and Practice Roundtable Discussion: First Time Tax Litigation
Important Developments
Employee Benefits
Administrative Practices Update
Affordable Care Act After 5 Years
Department of Treasury / IRS Hot Topics
- Outline: Summary of Selected Guidance Issued by the Department of the Treasury and the Internal Revenue Service during the Past 12 Months
- Chart: Associate Chief Counsel
- Chart: Division Counsel
Department of Treasury / IRS Questions and Answers
Distributions and Defined Benefit Plans Updates
ESOP Update
Executive Compensation, Fringe Benefits and Federal Securities Law Update
Exempt Organization and Governmental Plans Update
Fiduciary Issues and Data Privacy
Fiduciary Responsibilities Update
Legislative Update
Mergers & Acquisitions Update
Multinational Employee Benefits & Compensation Issues
Multiple Employers, PEOs and Controlled Groups Update
- Outline: Enforcement of Multiple Employer Plan Terms
- Outline: Key Issues Identified in the Advisory Council on Employee and Pension Benefit Plans' Report on the Outsourcing of Employee Benefit Plan Services
Multiple Employers, PEOs and Controlled Groups Update
Qualified Plan Testing in Controlled Group and Affiliated Service Group Environments
Welfare Plans, Cafeteria Plans and Reimbursement Accounts, and EEOC Issues Update
- Outline: Employer Payment Plans and IRS Notice 2015-17
- Outline: The Equal Employment Opportunity Commission's April 20, 2015 Proposed Regulations on Wellness Program Compliance with the Americans with Disabilities Act
- Slides: Group Health Plans-Factors Affecting Health Care Providers and Costs for Employers and Participants
- Outline: Documenting and Communicating Eligibility Requirements after ACA
- Outline: Reporting Eligibility for and Enrollment in Health Coverage
Employment Taxes
Exempt Organizations, Employment Taxes and Information Reporting
- Slides: Employment Taxes and Information Reporting for Students
- Slides: Employment Taxes and Information Reporting for Students
Federal Employment Tax Update
Recent Tax Court Jurisdictional Opinions for Worker Classification Issues
The Certified Professional Employer Organization and Enactment of Section 3511: What Does it Mean for Third Party Payroll Providers
Energy & Environmental Taxes
Energy Taxes Hot Topics Update
Estate & Gift Taxes
Current Developments
Structuring Charitable Gifts: Blending Philanthropic Objectives with Tax Planning
- Outline: Structuring Charitable Gifts: Blending Philanthropic Objectives with Tax Planning
- Outline: Charitable Split-Interest Trusts
Top Ten Revenue Rulings for Estate Planners
Exempt Organizations
Energy Crisis? Climate Change? The Future of Exempt Organizations Focused on Energy and the Environment
The EO Practitioner's Perspective: Addressing Common Exempt Organizations Issues that Lack Up-to-Date Guidance
Volunteers in Exempt Organizations
Fiduciary Income Tax
Charitable Contribution Deductions for Estates and Trusts under Section 642©: Timing, Traps and Techniques
Current Developments
State Fiduciary Law Update
- Outline: Surg-ING Trusts: State Income Tax Savings
- Outline: Chasing Bases with the Delaware Tax Trap - Good Idea for Florida and Others?
- Outline: State Fiduciary Income Taxation of Trusts
Foreign Lawyers Forum
General Anti-Abuse Rules (GAAR) Rapidly Gaining Territory in Double Tax Treaties
Lux Tax Leaks Become EU Tax Leaks: 2016 Automatic Exchange of Tax Rulings in the EU
Joint International Committee: FAUST, FLF, USAFTT, and TP
Joint Current International Developments Panel
Individual & Family Taxation
Affordable Care Act Implementation Issues Impacting Individuals and Families
Recent Developments in the Tax-Related Identity Theft
Insurance Companies
Captive Insurance Update
Legislative Update
Investment Management
Current Regulated Investment Company Issues
Low Income Taxpayers Representation Workshop
Tax Court Pre-Trial Practice
Tax Court Trial and Appeals
Partnerships & LLCs
Hot Topics in Partnership Taxation
May Company Regulations
Partnership Compliance Issues
Pro Bono & Tax Clinics
Handling Cases With Potential Criminal Issues
Hot Topics
Update from Tax Court
W-2 and Worker Classification Issues
Real Estate
Motivating the Real Estate Deal and Fund Team
S Corporations
Important Developments
Section 1374(d)(7) Recognition Period
Sales, Exchanges & Basis
A Critical Look at "Deferred Sales Trusts"
Current Developments in Sales, Exchanges & Basis
Taxation of Fees for Distribution Rights and Franchises
The Long and the Short of the Effects of Long on Long Term Capital Gains
- Outline: Litigation Finance the Separate Legal Status of a Cause of Action is No Longer a Long Shot
- Outline: Capital Gains Under an Irresponsibly-Written Statute
Standards of Tax Practice
Ethical Issues in Federal Tax Practice — The Government Perspective
Initiating a New Client Engagement: What Kinds of Ethical and Practice Standards Questions Arise for a New Client Representation?
- Outline: Joint Representation (included with engagement of multiple individuals)
- Slides: Initiating a New Client Engagement - Ethical and Practice Standards
State & Local Taxes
'Just Add SaLT!' When and How to Consider State Tax Ethical Issues in Advising Clients
Caught in the Net – Social Networking for Judges and Lawyers from the Perspective of a Local Tax Judge
Hot Topics in the State Taxation of International Operations
- Slides: Hot Topics in the State Taxation of International Operations
- Slides: Schlumberger Technology Corp. & Subsidiaries v. Alaska Department of Revenue, 331 P. 3d 334 (Alaska 2014)
The State of State Tax Courts
- Agenda: Tentative Agenda for Panel Presentation: "The State of State Tax Courts Today"
- Slides: The Art of Persuasion
- Slides: Short History of the Indiana Tax Court
Tax Accounting
Accounting Methods Considerations for Partnerships
Section 199 - Recent Developments and Hot Topics
Tangible Property Regulations Guidance Update
Tax Bridge to Practice
Nuts & Bolts: Introduction to Life Insurance Company & Contracts Taxation
On the Road Toward Diversity and Inclusion: Leading to Opportunities for All
Tax Tales: The Seminal Cases of Subchapter C
Tax Policy & Simplification
Tax and Spending Policy in the Long Run
- Outline: Tax and Spending Policy in the Long Run, Background Paper and Bibliography
- Slides: Dead Men Ruling: Tax & Spending Policy in the Long Run
- Slides: Dead Men Ruling: Tax & Spending Policy in the Long Run
Teaching Taxation
Changing the Conversation About Tax Reform: Dynamic Scoring
- Outline: Issues in Dynamic Scoring
- Slides: Changing the Conversation About Tax Reform: Dynamic Scoring
- Slides: Changing the Conversation about Tax Reform: Dynamic Scoring
- Slides: Issues in Dynamic Scoring
Transfer Pricing
Advance Pricing and Mutual Agreement (APMA) - Hot Topics
How Will IRS's Transfer Pricing Operations Move Forward in the BEPS Environment?
Young Lawyers Forum
Hot Topics in International Tax