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
LB&I Reorganization and Audit Redesign
Affiliated & Related Corporations
Coffee and Doughnuts Primer
Current Events
Banking & Savings Institutions
New Proposed Section 305(c) Regulations
Capital Recovery & Leasing
Current Developments Report and Update on Pending Guidance
Examination Items and Issues Pertaining to Tangible Property
Civil & Criminal Tax Penalties
Endless War: The Status of the IRS/DOJ Campaign Against Foreign Assets and Accounts
Internal Revenue Service, Criminal Investigation - Update
Reports of Subcommittees on Important Developments
Turning the Tables: The United States as a Tax Haven Destination
- Outline: Turning the Tables: The United States as a Tax Haven Destination
- Slides: Turning the Tables: The United States as a Tax Haven Destination
Closely Held Businesses
Best Practices for the Planning, Valuation and Sale of Personal Goodwill
Dealing with the IRS Collection Division: An Update on IRS Collection Procedures
- Outline: Dealing with the IRS Collection Division: An Update on IRS Collection Procedures
- Slides: Dealing with the IRS Collection Division: An Update on IRS Collection Procedures
Corporate Tax
A Little of This, A Little of That: Cherry-Picking Gains and Losses in Transactions
Court Procedure & Practice
Current Developments
IT’S ALIVE! – Exploring Exceptions to the Statutes of Limitations to "Revive" Otherwise Time-Barred Claims
- Outline: IT’S ALIVE! – Exploring Exceptions to the Statutes of Limitations to "Revive" Otherwise Time-Barred Claims
- Slides: IT’S ALIVE! – Exploring Exceptions to the Statutes of Limitations to "Revive" Otherwise Time-Barred Claims
Most Litigated Issues in Tax Court Cases
Protective Orders: Necessary Evil or Unnecessary Burden in Tax Court?
Diversity
Litigating Affordable Care Act Cases
- Outline: Premium Tax Credit: Emerging Issues
- Slides: Affordable Care Act: Emerging Premium Tax Credit Issues
The PATH Act: Changes Affecting Immigrant Families and The Challenges Ahead
- Outline: PATH Act ITIN Renewal Requirement
- Slides: The PATH Act: Changes Affecting Immigrant Families
Try to See It My Way: Technical, Policy and Advocacy Perspectives on the Home Mortgage Interest Deduction for Same Sex Couples
Employee Benefits
Defined Benefit Plan and Distributions Update
- Outline: Defined Benefit Subcommittee and Distributions Subcommittee Meeting
- Outline: Recent PBGC Legislative/Regulatory Developments
Defined Contribution Plans Update
Department of Labor Regulation of ERISA Disability Claims and Related Litigation
ESOP Update
Executive Compensation, Fringe Benefits and Federal Securities Law Update
Health and Welfare Benefit Plans Update
- Outline: Gobeille v. Liberty Mutual Insurance Company: Defining the Field Governed by ERISA
- Outline: Temporary Reprieve from Excise Tax for Subsidized Graduate Student Health Insurance
- Slides: Recent Trends In Health Care Costs and Delivery
IRS and Department of Treasury Technical Sessions
Legislative Update
Litigation Update
Mergers & Acquisitions Update
Multinational Employee Benefits & Compensation Issues Update
- Slides: Non-US Employee Participation in US Qualified Retirement Plans
- Slides: Selected FIRPTA/FATCA Issues for Non-US Retirement Plans and Their Participants
Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update
Necessary Plan Language in Light of Recent Guidance from the Supreme Court and Lower Courts
The Fiduciary Regulations
Employment Taxes
Federal Employment Tax Update
R&D Credit and FICA Taxes
The Early Interaction Initiative: Accelerating IRS Collection Intervention for Unpaid Employment Tax Liabilities
Worker Classification and Section 530
Energy & Environmental Taxes
Emerging Issues in Oil & Gas Taxation
Hot Topics in Renewables
Estate & Gift Taxes
Current Developments
Oh, What a Relief It Is: Curing Estate Plans That No Longer Make Sense in Light of the American Taxpayer Relief Act of 2012
- Outline: Oh, What a Relief It Is: Curing Estate Plans That No Longer Make Sense in Light of the American Taxpayer Relief Act of 2012
- Slides: Oh, What a Relief It Is: Curing Estate Plans That No Longer Make Sense in Light of the American Taxpayer Relief Act of 2012
Unpacking the Myths and Mysteries of Chapter 14
- Outline: Unpacking the Myths and Mysteries of Chapter 14
- Slides: Unpacking the Myths and Mysteries of Chapter 14
Estate & Gift Taxes and Fiduciary Income Tax Young Lawyers Subcommittee
How to Prepare and Submit a PLR
Exempt Organizations
Donor-Advised Funds: Priority Issues for Regulatory Guidance
Form 990 Schedule B: Balancing Benefits and Burdens
IRS Assessment of Governance Practices
- Outline: Understanding the Redesigned Form 990’s Governance Part (Core Form Part VI) and Its Demands
Fiduciary Income Tax
Current Developments
Fiduciary Income Tax Aspects of Lifetime Gifting and Education Funding Strategies
Financial Transactions
Reasoning by Analogy: The Cubbyhole Approach to Innovative Financial Products and Other Transactions
Foreign Lawyers Forum
The 2016 EU Anti-Tax Avoidance Package: Find Out What It Means to You
Individual & Family Taxation
Crime and Marriage
Important Developments
Women and Tax
Insurance Companies
Insurance Company Reserves
Legislative Update
What is Insurance?
Investment Management
Updates from the Internal Revenue Service and Investment Company Institute
Low Income Taxpayers Representation Workshop
Addressing ACA Problems in Non-IRS Fora
- Outline: Appeals before the Health Benefit Exchange
- Slides: Appeals in the Health Insurance Marketplace
Property Tax Issues
- Outline: Philadelphia Property Tax Assistance Programs for Senior Homeowners
- Outline: Reverse Mortgage Fact Sheet
- Slides: Property Tax Issues
State Tax Issues
- Chart: State and Local Taxpayer Advocates
- Slides: Financial Hardship in Illinois: The IDOR Board of Appeals
- Slides: Working with State and Local Revenue Offices to Resolve Your Client's State Tax Problems
Partnerships & LLCs
Conversions Are Not Always Changes
Disguised Sales of Partnership Interests - Where are We Now?
Partnership-to-Partner (Non?-)Attribution: Is There a “Theory of Everything”?
Recourse or Nonrecourse Matters in the Gasification of Debt
Pro Bono & Tax Clinics
Jurisdictional Issues
Reflecting on Low Income Tax Clinics and Celebrating Professor Kathryn Sedo
Update from the Tax Court
Real Estate
Bad Boys: Whatcha Gonna Do?
New Partnership Audit Provisions – Drafting Considerations
PATH Act – FIRPTA, REIT Technical and Spin-Offs
S Corporations
Audit Risks of an S Corporation and Its Shareholders
Hot Topics Relating to S Corporations
Important Developments
Sales, Exchanges & Basis
A Hot Topic: Cuban Claims and Section 1033
Current Developments in Sales, Exchanges & Basis
Dealing with Unrecaptured Section 1250 Gain in Drop-Swap Cash-Outs
Use of Delaware Statutory Trusts in Non-Syndicated Exchange and Drop-and-Swap Situations
Section Programs
Welcome to International Tax: Fundamentals of Inbound, Outbound, and Tax Treaties: Inbound Taxation
Standards of Tax Practice
Data Security, Client Confidences and Ethics Rules Applicable to the Protection of Client Information
Ethical Issues in Federal Tax Practice – The Government Perspective
What’s the Risk? The Ethics of Advising Clients on Audit Risk
State & Local Taxes
New IRS Partnership Audit Rules: Federal and State Tax Complexities
State Sovereign Immunity in the Tax World: An Update on California Franchise Tax Board v. Hyatt
Tax Audits of Attorney Files – What Keeping Client Confidences Could Cost You: Ethical and Practical Issues
- Outline: Hypotheticals
- Outline: Tax Audits of Attorney Files – What Keeping Client Confidences Could Cost You: Ethical and Practical Issues
- Slides: Tax Audits of Attorney Files – What Keeping Client Confidences Could Cost You: Ethical and Practical Issues
Tax Accounting
Current Developments
Recent Developments in Accounting Method Change Procedures
Tax Bridge to Practice
Tax Tales 2: More Seminal Cases of Subchapter C
The Administrative Tax Collection Case
Tax Collection, Bankruptcy & Workouts
IRS – Field Collection: Changes in How the IRS goes about “Collection Enforcement” – Administrative and The Lawyers - “Future State” and Elimination of the “SAUSA” Program: A Brave New World?
Tax Exempt Financing
Legislative, Treasury and Internal Revenue Service Update
- Chart: Partnership Allocation Example
- Outline: ABA Tax Section Tax-Exempt Financing Committee 2016 May Meeting Legislative, Treasury and Internal Revenue Service Update
Tax Issues in Seaport and Airport Financings: "It Is Not Always a Carnival When You Make a Deal with Royal Caribbean, Even If You Are Norwegian."
Tax Policy & Simplification
Prospects for Tax Legislation in a New Administration
Tax Practice Management
The Curse of the Billable Hour: Are You Ready for Alternative Fee Arrangements?
Teaching Taxation
EU State Aid Investigations: Perspectives from both Sides of the Atlantic
Transfer Pricing
BEPS and Its Impact on Transfer Pricing for the Financial Services Sector
BEPS and Transfer Pricing Implications for State and Local Tax (Part II)
US Activities of Foreigners & Tax Treaties
The FIRPTA Provisions of the PATH Act
Young Lawyers Forum
Tips for Working with the Tax Press