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.
2009 Midyear Meeting, New Orleans, LA
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This is not a final listing. Please check back as more materials will be added over the next few weeks.
Administrative Practice
Methods for Resolving Tax Liabilities
Selected Recent Developments in Administrative Practice
Bankruptcy and Insolvency Effects of Examination and Collection
A Penalty Flag on the Field? Reviewing the New IRS Whistleblower Action in the Big Leagues
- A Penalty Flag on the Field? Reviewing the New IRS Whistleblower Action in the Big Leagues
- A Penalty Flag on the Playing Field: Reviewing the New IRS Whistleblower Law’s in Action in the Big Leagues
Panel PowerPoint
Affiliated & Related Corporations
Intercompany Obligations
Current Developments
Banking and Savings Institutions
Capital Presevation/Recycling Techniques for REITS
REIT Amendments Made by the Housing and Economic Recovery Act of 2008
The States Zero in on Captive REITS
Civil & Criminal Tax Penalties
Important Developments on Civil Penalties (Sep. 2008 - Dec. 2008)
Important Developments - Criminal
Information Reporting and Civil Penalties (in a Nutshell)
Panel PowerPoint
Civil Procedure & Practice
When the Shoe is on the Other Foot
Court Procedure & Practice
Summary of Current Developments
Corporate Tax
Recent Section 382 Guidance
Current Developments and What is This Transaction?
Employee Benefits
Lessons from 401(k) Fee Litigation
ATAT & Emerging Issues
Panel PowerPoint - In-Depth Review and Update on the Employee Plans Compliance Resolution System (“EPCRS”)
Frequently Made Errors on Voluntary Compliance Submissions
Practical Lessons from Litigation: Severance Pay and Stock Options
COBRA and Plan-Based Statutes of Limitations – Litigation-Informed Plan Design
Group Health Plan Coverage Litigation
Statute of Limitations Issues Under ERISA
Claims and Appeals Procedures: Best Practices
Responses to Auditors: Current Issues
Executive Compensation Litigation
Recent Health Plan Litigation
Employment Taxes
Background Materials Compiled by the Council On State Taxation (COST)
Energy & Environmental Taxes
Property Determinations Under Code Section 614
Panel PowerPoint - Fuel Tax 101
Oil and Gas Property Determinations
Estate & Gift Taxes
Current Developments in Estate Planning
Closely Held Business Interests and the Trustee''s Duty to Diversify
Planning for the Increasing Costs of Education
Buy-Sell Agreements for the Closely Held Business
Estate Planning for Unmarried Partners
Exempt Organizations
Conversions and Asset Sales: One Company''s Ordeal with State Attorney Generals
Comparison of Private Non-Operating Foundation and Type1 Supporting Organization
The Current Status of Supporting Organizations
Open Issues for Supporting Organizations: Where are We Now?
Fiduciary Income Tax
Choosing Between the Donor-Advised Fund and the Private Foundation for Charitable Giving
Attorney and Fiduciary Liability: Ten Pounds of Duty in a Five Pound Bag
Recent Developments in Fiduciary Income Tax
Financial Transactions
Interest Disallowance Rules in the Current Environment
Foreign Activities of US Taxpayers
Subpart F Contract Manufacturing Regulations
Subchapter-C Principles in the Cross Border Context – What Isn’t Working and What Should be Done About It?
Foreign Lawyers Forum
Panel PowerPoint: U.S. / Canada Treaty 5th Protocol Anti-Hybrid Provision Restrictions and Opportunities
Panel PowerPoint: Recent OECD Work relating to Cross-Border Portfolio Investment
Formation of Tax Policy
The President Elect’s Tax Proposals?
Individual and Family Taxation
Tax Planning for Business Interests in Divorce Settlements
Joint: Closely Held Businesses and Business Cooperatives & Agriculture
Executive Summary of the Uniform Limited Cooperative Association Act
State Comparative Charts of "New" Unincorporated Cooperation Association Statutes
Limited Cooperative Associations: The Presentation
Joint: FAUST, FLF, Transfer Pricing and USAFTT
Panel PowerPoint
Joint: Young Lawyers Forum and Diversity
Hypotheticals
Low Income Taxpayers
The Impact of Katrina on Southeast Louisiana -A Disaster Unlike Any Other
Partnerships & LLCs
Panel PowerPoints
- Panel PowerPoint
- It's Harvest Time: The Many Ways to Reap the Losses Your Clients Have Sown (Panel PowerPoint)
Panel Materials
Tax Credit Partnerships: Energy Credit Deals
State Tax Treatment of Limited Liability Companies and Limited Liability Partnerships
State Taxation of Partnerships, Limited Liability Companies and their Owners
Plenary Session
Tax Fallout From the Financial Crisis
Real Estate
Planning for Discharge of Indebtedness
Recent Developments Affecting Real Estate and Pass Through Entities
Section 108 Flow Chart: Income From Discharge of Indebtedness
S Corporations
Current Developments Federal Taxation of S Corporations
Distressed S Corporation Fact Pattern Chart
Distressed S Corporation Fact Pattern Hypothetical
S Corporation Tax Update
Debt Workouts of S Corporations
Sales, Exchanges & Basis
"Reverse" and "Parking" Exchanges Outside the "Safe Harbor"
"Reverse" and "Parking" Exchanges Outside the "Safe Harbor" - Waiting for Bartell
Planning Strategies for Loss Recognition and in Debtor-Creditor Transactions
Sales and Exchanges: Current Developments
Section Program: Corporate Tax
Traps for the Unwary in Negotiating Merger and Acquisition Agreements (Panel PowerPoint)
Section Program: Employee Benefits
Examination Management and Appeals
Examination Management and Appeals
Section Program: FAUST, USAFTT and Transfer Pricing
Panel PowerPoint
Section Program: Tax Shelters and Administrative Practice
Panel Paper
Section Program: Teaching Taxation
Recent Developments in Federal Income Taxation
Standards of Tax Practice
Panel Materials
Panel Materials
State and Local Taxes
U.S. State and Local Taxation of International Business Operations
Panel PowerPoints
- Unclaimed Property and Income Tax Developments for Issuers of Gift Cards
- Panel PowerPoint: U.S. State and Local Taxation of International Business Operations
Contesting the Local Sales/Use Tax Assessment
A Primer on the Removal of State and Local Tax Disputes to Federal Court, and the Roadblocks You May Meet Along the Way
Handling Transactional Tax Compliance and Audits in Local Tax Jurisdictions
Tax Accounting
Research Credit – Recent Developments
Panel Materials
Tax Practice Management
Panel PowerPoint: Section 6694 Update
Teaching Taxation
Federal Estate and Gift Tax Update (October 2007 through November 2008)
Transfer Pricing
Panel PowerPoint
Panel PowerPoint
USAFTT
Panel PowerPoint - Withholding Tax Developments
Panel PowerPoint: Expatriate Games - New Sections 877A and 2801
VAT & Other Consumption Taxes
Taxation of Financial Services