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 in Administrative Practice
Affiliated and Related Corporations
Current Developments in Affiliated & Related Corporations
Section 163(j)
Capital Recovery and Leasing
A Discussion on Environmental Preservation Credits
Current Developments and Update on Pending Guidance
Section 163(j) and its Impact on Cost Recovery
Civil and Criminal Tax Penalties
Fixing Employment Tax Errors: Best Practices for Amending Employment Tax Returns, Avoiding Penalties and Communicating With Affected Employees
Obtaining a Declination of a Criminal Tax Case
Reports of Subcommittees on Important Developments
- Outline: CCTP Updates—Important Developments: Criminal
- Outline: Subcommittee Report: Legislative and Administrative Developments
- Outline: Important Civil Developments
- Outline: Significant Developments Regarding Monetary Violations and Forfeitures
- Slides: IRS Investigations & Practices Subcommittee Report
Closely Held Businesses
280E – Introduction and Analysis of the Taxation of Cannabis Businesses
Buy-Sell Agreements for Closely Held Businesses
- Outline: Buy-Sell Agreements for Closely Held Businesses
- Outline: Supplemental Materials for Buy-Sell Agreements for Closely Held Businesses
- Slides: Buy-Sell Agreements for Closely Held Businesses
Current Developments for Closely Held Businesses
Court Procedure and Practice
Current Developments Court Procedure & Practice
Employment Tax Litigation
- Outline: Nuts and Bolts of Employment Taxes, the Trust Fund Recovery Penalty and the Section 6721 Information Return Penalty
- Slides: Employment Tax Litigation
Navigating Cross-Border Discovery Issues and the GDPR
The Role of Form 4340 in Tax Litigation
Roundtable Discussion
Diversity
Avoiding Tax Litigation Through Financial Analysis: Tips for Advocating for Your Client’s Ability To Pay
Investing in Positive Social Impact
Employee Benefits
Administrative Practices Update
Subcommittee on Administrative Practices
- Outline: Administrative Practices Subcommittee
- Outline: Overview of the Retirement Savings Lost and Found Act, S. 2474, Introduced in the 115th Congress
Corporate Counsel Forum: Bringing Disclosure into the Electronic Age
Employee Benefits Corporate Counsel Forum
- Chart: Employee Benefit Plan Required Disclosures to Plan Participants, Beneficiaries and Other Individuals
- Slides: Strengthening Retirement Security in America
Defined Benefit Plans Update
Subcommittees on Defined Benefit Plans
Department of the Treasury, Internal Revenue Service, Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics
- Outline: Employee Benefits Guidance Issued in 2018
- Outline: Summary of Selected Guidance Issued by the Department of the Treasury and the Internal Revenue Service during the Past 12 Months
Distributions Update
Subcommittees on Distributions
ESOP Update
Subcommittee on ESOPs
Ethics Panel
Executive Compensation, Fringe Benefits and Federal Securities Law Update
Subcommittees on Employee Benefits Executive Compensation and Fringe Benefits and Federal Securities Law
- Outline: IRS issues interim guidance on the TCJA excise tax imposed on tax-exempt organizations’ executive compensation payments
- Slides: Employee Stock Purchase Plans
Exempt Organization and Governmental Plans Update
Subcommittee on Exempt Organization and Governmental Plans
Fiduciary Responsibility & Plan Investments Update
Subcommittee on Fiduciary Responsibility & Plan Investments
Lessons for 401(k) Plans from the University 403(b) Cases
Mergers & Acquisitions Update: Deal “Horror Stories” Related to Employee Benefits and Executive Compensation
Subcommittee on Mergers & Acquisitions
- Outline: Deal "Horror Stories" Related to Employee Benefits and Executive Compensation
- Slides: Some (But Not All) Employee Benefit Issues To Consider In Mergers & Acquisitions
Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update
Subcommittee on Multiple Employers, Professional Employer Organizations (PEOs) and Controlled and Affiliated Service Groups
The Wellness Program Wild, Wild West
Welfare Plans and EEOC, FMLA and Leaves Issues Update
Subcommittee on Welfare Plan and EEOC, FMLA and Leaves Issues
- Outline: Update on the Legal Status of Wellness Programs
- Slides: Proposed HRA Regulations
- Slides: DOL Challenges Macy’s Wellness Program
Employment Taxes
Current Developments in Federal Employment and Payroll Tax Enforcement
IRS Employment Tax Update
Louisiana Perspective on Taxes and the Workforce
Update on the Tax Consequences of Employment Settlements and Judgements
Estate & Gift Taxes
Current Developments in Estate & Gift Taxes
The 2017 Tax Act: International Updates for the Trust and Estates Practitioner
Estate & Gift Taxes and Fiduciary Income Tax
GRATs and the Mathematics of Failure
Exempt Organizations
Accounting for Lawyers (NOT!): The Practical Ramifications of NEW Accounting Standards Update 2018-08 on Exempt Organizations
Beyond Electioneering 101
- Outline: Charities and Politics: A Review of the IRS Guidance
- Outline: IRC Section 4945(f): Complexities and Unanswered Questions
Current Complex Investment Issues
- Outline: Current Complex Investment Issues
- Outline: Current Complex Investment Issues: Part II of Outline
- Slides: Current Complex Investment Issues
News from the IRS and Treasury
Fiduciary Income Tax
Alimony, Prenuptial Agreements and Trusts under the 2017 Tax Act
Current Developments in Fiduciary Income Tax
State Fiduciary Income Tax Developments
Trust Planning Opportunities under Section 1202
Financial Transactions
Section 163(j) and BEAT Proposed Regulations
The Role of Financial Instruments in a Cross-Border Context
Foreign Activities of U.S. Taxpayers
Foreign Tax Credits 2.0
Individual and Family Taxation
Contingency Fees in Tax Matters
The Current Filing Season: An Update on Some Issues Facing Practitioners and Taxpayers
Co-Sponsored by: Pro Bono & Tax Clinics
Unintended Gender Bias in Our Tax Laws
Insurance Companies
BEAT and GILTI Issues for Insurance Companies
Investment Management
An Opportunity to Discuss Opportunity Zones
Current Regulatory and Legislative Developments Impacting Investment Funds
Partnerships and LLCs
How the Recent Guidance Issued Under the 2017 Tax Act Has Impacted Transactions
- Slides: Domestic Tax Planning for Partnerships: Effect of 2017 Tax Act and Recent Guidance
- Slides: Cross-Border Planning in the Wake of Tax Reform
Pro Bono and Tax Clinics
Administrative Burden and Taxpayer Compliance: How to Improve the Taxpayer Experience
Co-Sponsored by: Individual & Family Tax
Disability Severance Pay Refund Claims by Veterans
Co-Sponsored by: Individual & Family Tax
Real Estate
Qualified Opportunity Zones - Reboot
Section 1061 - O&G and Real Estate Funds
Section 163(j) — Update
S Corporations
Important Developments in the Federal Income Taxation of S Corporations
Section 1202 Entity Selection Considerations
Section 163(j) Proposed Regulations
Sales, Exchanges and Basis
Current Developments Relating to Sales, Exchanges & Basis
US Shareholder Basis in Foreign Corporations Post-Tax Reform
Where are the Opportunities in Qualified Opportunity Funds?
Section Programs
Current Developments in Individual, Corporate, Partnership, and Estate & Gift Taxation
Sponsored by: Teaching Taxation
- Outline: Federal Estate, Gift and Generation-Skipping Transfer Tax Recent Developments
- Slides: Current Developments in Individual, Corporate, Partnership, and Estate & Gift Taxation
Standards of Tax Practice
Ethical Issues in Federal Tax Practice
I'm a US Lawyer, What's the EU Got To Do With Me? – Navigating Ethics in Global Practice
Co-sponsored by: Foreign Lawyers Forum
State and Local Taxes
Murphy v. NCAA: Implications for State and Local Taxation
The Next Generation of SALT Issues
- Slides: The Next Generation of SALT Issues
- Outline: Trending Issues with the Texas Franchise Tax
- Outline: The Economic Substance Doctrine in State Taxation
Tax Accounting
Current Developments in Tax Accounting
Inventory - Hot Topics
Section 451 and Revenue Recognition
Tax Bridge on the Road
360 Degree Perspective: US Withholding and Global Information Reporting
Sponsored by: Young Lawyers Forum and Diversity;Co-sponsored by: Foreign Activities of US Taxpayers
Tax Collection, Bankruptcy and Workouts
Bankruptcy Update
- Outline: Finders-Keepers: Who Owns the Tax Refund of an Insolvent Company
- Outline: Tax Collection and CDP – Principles and Recent Developments
Update on Corporate Debt Restructurings
Tax Exempt Financing
A Deep Dive into Tax Increment Financing
Legislative, Treasury and Internal Revenue Service Update
Tax Policy and Simplification
Tax Law Needs Couples Therapy: Alimony, Voss and Policy Considerations in Taxing Divorced and Unmarried Couples
- Outline: The Lost Alimony Deduction Starting in 2019
- Outline: Alimony Repeal, Marriage Alternatives, and the Taxation of the Family: A Broader View
Transfer Pricing
The Great BEAT Debate – A Rematch
Young Lawyers Forum
IDRs vs. FDRs – IRS Tools to Discover Taxpayer Documents at Home and Abroad