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.
Materials by Committee
Administrative Practice
Important Developments
Privilege Update: IRS Examinations, IDRs, the Summons Process and the Policy of Restraint
When You Whistle Where You Work: Hot Topics on Federal Tax Whistleblower Law
Affiliated & Related Corporations
Current Developments in Consolidated Returns
Net Operating Losses and Consolidated Groups
Bankruptcy & Workouts
Annual Update
Tax Problems of Liquidating Trusts
- Bankruptcy Liquidating Trusts: Taxation and Tax Reporting
- Fixed and Contingent Claims in Bankruptcy – Liquidating Trusts and Partnerships
Tough Issues in Bankruptcy-tax and Annual Updates
- Bankruptcy and Workouts
- Eliminating Tax Debt Through Bankruptcy
- IRS Collection Statute and Bankruptcy Discharge Time Requirements
- Outline: Tough Issues in Bankruptcy-tax and Annual Updates
- Survey of 2011 CDP Cases
Banking & Savings Institutions
How the Recent Revisions of Circular 230 Affect Tax Advisors to Financial Institutions
Discussion of Recent Economic Substance and Debt/Equity Cases
Capital Recovery & Leasing
Electric Generation Property Repair and Capitalization Principles
Navigating the Depreciation of Airplanes
Civil & Criminal Tax Penalties
Identity Theft: Issues for the Tax Practitioner and the Taxpayer
Limitations and Fraud
Reports of Subcommittees on Important Developments
- Important Developments — Criminal
- Important Developments on Civil Penalties September, 2012 through December, 2012 Slides: IRS Investigations and Practices Subcommittee Report
- Subcommittee Report: Legislative & Administrative Developments
So You Want to Be a Tax Controversy Associate?
Corporate Tax
“Anti-Non Recognition” and Other “Gotchas.”
Current Developments In Subchapter C
Where Does E&P Go?
Court Procedure & Practice
Ethical Concerns in Preparing Witnesses
Important Developments
Through the Looking Glass (Part III): Collecting and Litigating FBAR Penalties
Diversity
Safe Zones for LGBT Employees: Legal and Tax Implications
- Shifting from Outsider to Insider: Promoting Inclusion of LGBTQ Gender Nonconformers in the Legal Profession
- Slides: Gender Identity in the Workplace
- Slides: Safe Zones for LGBT Employees
- Slides: Safe Zones for LGBT Legal and Tax Implications
- Safe Zone Training
- Safe Zone Program Training Manual
- USCODE-2010-title26-subtitleA-chap1-subchapB-partVI-sec162
Employee Benefits
Circular 230 Redux and New Proposed Guidance – Ethical Consideration for the ERISA Attorney
Employment Tax Issues in Executive Compensation
- Impact of Section 409A on Executive Employment Arrangements
- New Medicare 0.9 Percent and 3.8 Percent Taxes: Executive Compensation Year-End Tax Planning
EPCRS Correction and Prototype Plan Issues
- Revenue Procedure 2013-12: Key Changes to the Employee Plans Compliance Resolution System
- Rev. Proc. 2013-12
- Rev. Proc. 2008-50/2013-12
- Slides: Employee Plans Compliance Resolution System: Failures And Correction Methods
- Slides: Employee Plans Compliance Resolution System: Revenue Procedure 2013-12
- Correction Methods For 401(k) Failures
Health Care Reform in 2013 and Beyond
- Code §4980H(a) and (b) Pay or Play Penalties Flowchart
- Overview of HHS Proposed Regulations Implementing Reinsurance Fees Paid by Carriers and Group Health Plans Under the Affordable Care Act
- Overview of HHS Proposed Regulations Implementing Reinsurance Fees Paid by Carriers and Group Health Plans Under the Affordable Care Act
Hot Topics
- Redlined Comparison of EPCRS 2008-50 and EPCRS 2013-12
- IRS Proposed Regulations on Employer Shared Responsibility
- IRS Issues Proposed Rule on ACA Play or Pay Requirements
- IRS Q&As on Affordable Care Act Tax Provisions
The Ins and Outs of Granting Equity to Employees of LLCs and Partnerships
- Rev. Proc 2001-43
- Internal Revenue Bulletin: 2005-24
- Revenue Procedure 93-27
- Slides: The Ins and Outs of Granting Equity to Employees of LLC and Partnerships
Employee Benefits Subcommittees
Employee Benefits Subcommittee on Defined Benefit Plans
Defined Benefit Plans Update
Employee Benefits Subcommittee on Defined Contribution Plans
Defined Contribution Plans Update
- American Taxpayer Relief Act of 2012 Excerpts
- EBSA News - Employee Benefit Plans in Wake of Hurricane Sandy
- IRS Announcement 2012-44 - Hurricane Sandy Relief
- IRS Chart of Significant Changes to EPCRS under Rev. Proc. 2013-12
- IRS Revenue Procedure 2013-12 - EPCRS
- Proposed Amendment to Prohibited Transaction Exemption 2006-06
- Outline: Defined Contribution Plans Update
- Proposed Amendments to Abandoned Plan Program - Fact Sheet
- Proposed Amendments to Abandoned Plan Regulations
Employee Benefits Subcommittee on Distributions
Distributions Update
Employee Benefits Subcommittee on Employee Benefit Legislation
Legislative Update
- Legislative Update for September 2012
- Major Legislation Affecting Employee Benefit Plans - 1974-2012
Employee Benefits Subcommittee on ESOPs
ESOPs Update
Employee Benefits Subcommittees on Executive Compensation, Fringe Benefits and Federal Securities Law and Foreign and International Issues
Executive Compensation, Fringe Benefits and Securities Law Update
Employee Benefits Subcommittee on Foreign and International Issues
Fiduciary Responsibilities Update
Employee Benefits Subcommittee on Foreign and International Issues
International Update
- Slides: 2012 Global Equity Incentives Survey
- Slides: Clawbacks and Compliance Topics in Global Equity Plans
Litigation Update
Multiple Employers, PEOs and Controlled Groups Update
- An Introduction To The Controlled Group Rules
- DOL Has Spoken: What’s Next for Open MEPs?
- IRS Manual 7.11.7
- LRM 86A MEPs
- Sun Capital Partners III
- GAO Report - Federal Agencies Should Collect Data and Coordinate Oversight of Multiple Employer Plans
- Selected Resources
Administrative Practices Update
- Revenue Procedure 2013-12: Key Changes to the Employee Plans Compliance Resolution System
- Form 8950 (draft)
- Form 8951 (draft)
- Form i8950 (draft)
- Rev. Proc. 2013-12
- Slides: IRS Determination Letters: Current Status & Issues
Employee Benefits Subcommittee on Mergers and Acquisitions
Mergers & Acquisitions Update
Employee Benefits Subcommittee on Multiple Employers, PEOs and Controlled and Affiliated Service Groups
Multiple Employers, PEOs and Controlled Groups Update
Employee Benefits Subcommittee on Welfare Plan Design, EEOC, FMLA and Leaves Issues and Cafeteria Plans and Reimbursement Accounts
Welfare Benefits Design, EEOC and FMLA Update
- Health Care Reform Update: Proposed Regulations Regarding Essential Health Benefits, Actuarial Value, and Accreditation Standards
- Examining New Proposed Regulations on Employer Shared Responsibility Payments
- IRS January 2, 2013 Proposed Regulations: IRC §4980H Guidance on Determining Status as an “Applicable Large Employer” and Resulting Exposure to the Employer Shared Responsibility “Assessable Payments”
Employment Taxes
Employment Tax Issues in Executive Compensation
- Impact of Section 409A on Executive Employment Arrangements
- Panel Outline
- New Medicare 0.9 Percent and 3.8 Percent Taxes
Federal Update
On Hold: What to Tell Your Clients While Waiting for a Final Disposition inthe Quality Stores Case
One if by Air; Two if by Sea
- One if by Air; Two if by Sea: U.S. Employment Tax Reporting and Withholding Obligations in Connection with Nonresident Aliens Performing Services in U.S. Airports, Seaports, or in U.S. Territorial Waters, as Crew Members of an Airplane, Cruise Ship, Fishing or Cargo Vessel, or on the Outer Continental Shelf
- TAM 201014051
The National Taxpayer Advocate
- Summary : The Diminishing Role of the Revenue Officer Has Been Detrimental to the Overall Effectiveness of IRS Collection Operations
- Summary: Early Intervention, Offers in Compromise, and Proactive Outreach Can Help Victims of Failed Payroll Service Providers and Increase Employment Tax Compliance
- The Diminishing Role of the Revenue Officer Has Been Detrimental to the Overall Effectiveness of IRS Collection Operations
- Early Intervention, Offers in Compromise, and Proactive Outreach Can Help Victims of Failed Payroll Service Providers and Increase Employment Tax Compliance
Energy & Environmental Taxes
The Nuclear Reactor Tax Credit, Post-Fukushima
Renewable Energy Tax and Grant Updates
Estate & Gift Taxes
Current Developments
Displaying Value: Special Issues in Valuing Art for Estate, Gift and Income Tax Reporting
Home Sweet Home: Planning Issues for Residences
Exempt Organizations
Circular 230 Redux: What the Changes Mean for EO Practitioners
News from the IRS and Treasury
Non-Exempt Nonprofits – Not an Oxymoron
Single Member LLCs and Exempt Organizations
Text It; Tweet It; Blog It; Delete It – Social Media and Exempt Organizations
Fiduciary Income Tax
Post-Mortem Income Tax Issues: A Fiduciary’s Handbook
Recent Developments
Turbocharging the Estate Plan
What Estate Planners Need to Know about Marital Law
- A Prenuptial Agreement Primer for the Estate Planning Attorney
- Slides: A Prenuptial Agreement Primer for the Estate Planning Attorney
Financial Transactions
Fear and Loathing in Section 1092
Recent Developments and Current Issues
Taxing Derivatives: Do Look-through Rules Work?
Foreign Activities of US Taxpayers
Technical Aspects of International Tax Reform Proposals
Foreign Lawyers Forum
FATCA and the Intergovernmental Agreements – The View From the Other Side
Indian Tribal Tax
Exploring The Unique Environment of The Tribal-IRS Relationship
- Slides: The Tribal-IRS Relationship
- CRS Reviews Indian Tribal Governmental Tax Status Act
- Internal Revenue Manual - 22.41.1 Indian Tribal Governments Outreach
- Internal Revenue Manual - 4.86.1 Indian Tribal Governments Administration
- Overview of Federal Tax Provisions Relating to Native American Tribes and Their Members
- Rev Rul 67-284
- Rev Rul 94-16
- Rev Rul 94-81
IRS Enforcement in Indian Country
- Streitz Indian Taxation Presentation
- Attachment A. IRS Protocols for Tribal Contacts
- Attachment B. Prior Treasury Department Consultation Policy
- Attachment C. Current Treasury Department Consultation Process
- Attachment D. Draft Treasury Department Tribal Consultation Progress Report
- Attachment E. IRS Notice 2012-75
- Attachment F. NCAI Requests for Consultation on Trust Per Capita Payments Issue
- Attachment G. IRS Notice 12-60
- Attachment H. NCAI Follow Up Letter on Trust Per Capita Payments Issue
- Attachment I. Miccosukee Decisions
Insurance Companies
Reports From the Frontier Between Insurance and Employee Benefits (Or, Don’t Shoot the Messenger!)
Unique Financial Products Issues that Affect Issuers of Variable Annuities
Waiting to Exhale: Current Developments From the IRS and Treasury, Including the Treatment of Extracontractual Obligations
Investment Management
Current Developments Regarding Tax Issues for Regulated Investment Companies
- 1 - Slides: RIC Modernization Act 2010 Defining the “Reasonable Cause and Not Willful Neglect” Standard
- 2 - RIC Modernization Act 2010 Reasonable Cause Exception Authorities
- 3 - Slides: Lack of Integration of Sub M and Excise Tax
- 4 - Lack of Integration of Sub M and Excise Tax Authorities
- 5 - Slides: RICs and Declarations of Spillback Dividends: Special Issues
- 6 - RICs and Declarations of Spillback Dividends: Special Issues Authorities
- 7 - Slides: ICI Updates on U.S. and International Tax Issues
- 8 - ICI Updates on U.S. and International Tax Issues Authorities
Structuring and Operational Issues for Venture Capital Funds
- Slides: Structuring and Operational Issues for Venture Capital Funds
- Recent Relevant IRS Private Letter Rulings for Master Limited Partnerships
- Slides: Structuring and Planning Issues for MLP Investments
JOINT: Closely Held Businesses and Bankruptcy & Workouts
The Exit Strategy from Retirement Accounts for the Financially Challenged: The IRS Collection Process and Bankruptcy Protection
- Protection from Creditors and the IRS: Misconceptions, Foot Faults and Some Suggestions
- USA v. Cooper
IRS Collection & Bankruptcy Alternatives
Tales from the Crypt: Dealing with a Decedent’s Tax Fraud
JOINT: Closely Held Businesses Committee and Civil & Criminal Tax Penalties
The ABCs of Summons Enforcement, Including Recent Developments in the Area of 5th Amendment Issues for Closely Held Businesses
- Outline: Use, Enforcement, and Defense of IRS Summons
- Slides: Use, Enforcement, and Defense of IRS Summons
Update on LB&I Global High Wealth Group Examinations
JOINT: Foreign Activities of US Taxpayers, Foreign Lawyers Forum, Transfer Pricing and US Activities of Foreigners and Tax Treaties
Joint Current International Developments Panel
JOINT: Individual & Family Taxation and Pro Bono & Tax Clinics
Hot Practice Tips for Representing an Individual Taxpayer Before and During an IRS Examination
Proposed Changes to the Guidelines for Innocent Spouse Relief
- Comments on Proposed Changes to the Guidelines for Innocent Spouse Relief in Revenue Procedure 2003-61
- Outline: Proposed Changes to the Guidelines for Innocent Spouse Relief
Vanishing Time Limits for Equitable Relief
JOINT: Individual & Family Taxation, Standards of Tax Practice and Tax Practice Management
Practical and Ethical Strategies in Representing Couples
JOINT: Teaching Taxation and Tax Policy & Simplification
Panel Discussion of We’re Not Broke
- Slides: What Tax Professionals should understand about Transfer Pricing
- The “Price of Offshore” Revisited
- Towards Unitary Taxation of Transnational Corporations
- Utopian Visions toward a Grand Unified Global Income Tax
The Prospects for Tax Reform in President Obama’s Second Term
- Tax Reform Today
- Slides: Tax Reform - Nellen
- Slides: Tax Reform: Will It Happen?
- Slides: Tax Reform
- Slides: Prospects for Tax Reform in Pres. Obama’s 2nd Term
- The Time for Tax Reform is Now
- The Complexity of the Tax Code
Partnerships & LLCs Clinics
Dipping our Toes in Foreign Waters
- Slides: Dipping Our Toes in Foreign Waters: Outbound International Partnership Issues
- The Schizophrenic Partnership: IRS Issues Notice 2010-41 Addressing Partnership Blocker to Subpart F Inclusions
- Notice 2009-7: IRS Designates “Partnership Blocker” to Subpart F Inclusions as a New Transaction of Interest
Is Your Partner Under the Boardwalk?
Fun with a "D": Management Fee Waivers and Clawback Issues for Private Equity and Hedge Funds
Pro Bono & Tax Clinics
Issues Involving Cancellation of Debt Income
Presentation of Annual Report to Congress
Tax Issues in Immigration Law
- Slides: New ITIN rules THE IRS response to TIGTA reports
- Slides: Taxing Immigrants: A Primer
- Case Studies on Immigration and Tax
- Community Interpreter Internship Syllabus
- Slides: Strategies for Delivering Tax Services to Rural Migrants
Real Estate
Hot Topics
New Guidance Regarding Impact of State Law on Classification of Section 1031 Exchange Property
- IRS Muddies the Like-Kind Waters in Guidance Considering State Law Classification
- Slides: State Law Characterization and Section 1031
Noncore REITs and Other Hot REIT Issues
Update on the 3.8% Tax on Net Investment Income and its Impact on Real Estate
S Corporations
Recent Developments in State and Local Taxation of S Corporations
S Corporation Compensation Reclassification Risks
- Materials: S Corporation Compensation Reclassification Risks
- Slides: S Corporation Compensation Reclassification Risks
Subchapter S Valuation: To Tax Effect, or Not to Tax Effect, Is Not Really the Question
- Paper: Sub S Valuation: To Tax Effect, Or Not To Tax Effect, Is Not Really The Question
- Slides: Sub S Valuation: To Tax Effect, Or Not To Tax Effect, Is Not Really The Question
The Proposed Section 1411 “Medicare Tax” Regulations and S Corporations
Sales, Exchanges & Basis
Current Developments in Sales, Exchanges and Basis, Including Sections 1031 & 1033
Ponzi Scheme Update: Tax Treatment of Clawbacks and Other Items
- Before It's Too Late, Reconsidering the IRS Relief for Madoff Losses
- Slides: Ponzi Scheme Update: Tax Treatment of Clawbacks and Other Items
Tax Issues Involving Flawed Securitizations
Section Program
Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation
- Federal Estate, Gift and Generation-Skipping Transfer Tax Update
- Recent Developments in Federal Income Taxation
Healthcare Reform Update
- 2013 Medicare Taxes For Investors, Business Entities & Their Owners, Trusts & Estates - Outline 1
- Proposed IRS Regulations On PPACA Shared Responsibility (Employer Mandate) Provisions
- 4980H proposed regulation
- Add'l Medicare Tax Proposed Reg
- Net Investment Income Proposed Regs
- Net Investment Income Tax FAQ
- PCORTF fee reg
- Questions and Answers for the Additional Medicare Tax
- Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act
Standards of Tax Practice
An Ethics Challenge: Identifying and Addressing Conflicts of Interest in Tax Controversies
- Panel Materials - An Ethics Challenge: Identifying and Addressing Conflicts of Interest in Tax Controversies
- Slides - An Ethics Challenge: Identifying and Addressing Conflicts of Interest in Tax Controversies
Ethical Issues in Federal Tax Practice – The Government Perspective
The Proposed (or Final) Amendments to Circular 230
- Comments on Proposed Reg- 138367-06 Relating to Practice Before the Internal Revenue Service
- The Proposed Amendments to Circular 230: How They Would Affect OPR’s Practice Standards Oversight Activity, What Additional Guidance and Requirements They Would Establish and How Practitioners Should Respond
- IRS Office of Professional Responsibility Disbars Return Preparer Accused of Filing False Returns
- Motion for Decision by Default Denied as Moot; Motion for Summary Adjudication Granted In Part; Order Imposing Sanction of Disbarment
- IRS Statement on Court Ruling Related to Return Preparers
- Loving
- Loving Stay Motion
State & Local Taxes
Current Trends in Economic Nexus for State Income Taxes
Is the Multistate Tax Compact Apportionment Election Still Available?
- State Multistate Tax Compact Enactments - Articles III.1 and IV
- Is the Multistate Tax Compact Apportionment Election Still Available?
- Model Multistate Tax Compact
State and Local Taxation of the Mobile Workforce
State Tax Administration in Theory and in Practice: Evaluating Transparency in State Tax Administration
- Measuring Transparency In State Tax Administration
- Transparency in State Taxation — Part I: Discretionary Authority
- Transparency in State Taxation, Part 2: Legislative Process and Letter Rulings
Tax Accounting
Current Developments
Tangible Property Regulations Update
Tax Exempt Financing
New Rules for Tax-Exempt Financing Tax Lawyers Under Circular 230; Rules of Ethics Applicable to Opinions Given by Tax-Exempt Financing Tax Lawyers
- Circular 230 and Ethics Discussion Outline
- Excerpts from Circular 230
- Proposed Circular 230 Operative Sections
- ABA Comments to Circular 230 Proposal
Treasury and Internal Revenue Service Update
Will the Historical Approach of Exempting Interest on Municipal Bonds be Radically Changed by the New Congress?
Transfer Pricing
Planning for Intangible Property Migration in an Uncertain Environment
US Activities of Foreigners & Tax Treaties
Inbound Mergers and Acquisitions: Recent Trends and Considerations
Understanding Tax Issues for Foreign Persons Investing in US Real Estate