2000 Midyear Meeting

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.

2000 Midyear Meeting, San Diego, CA

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Agriculture

• Determining a Plant's Preproductive Period After TAM 199929001 and TAM 199946003: New Issues and Practical Problems
• Important Developments (July 1–December 31, 1999)
• Valuation of Undivided or Partial, or Fractional, Interests in Agricultural Real Property

Administrative Practice

• Comparison: Recommendations of Joint Committee Staff, Treasury, Doggett Bill, and ABA Regarding Penalties (Including Corporate Tax Shelters) and Interest

Banking & Savings Institutions

• Current Developments in Financial Services: The Gramm-Leach-Bliley Act and Bank Combinations

Civil & Criminal Tax Penalties

• Attorney-Client and Constitutional Privileges
• Civil Developments Relating to Innocent Spouse Relief, Preparer Liability, and the Trust Fund Recovery Penalty
• Important Criminal Tax Developments

Closely Held Business

• Installment Sales to Grantor Trusts
• Installment Sales to Grantor Trusts and Other Succession Planning Ideas

Corporate Tax

• Current Developments

Court Procedure & Practice

• Summary of Current Developments
• Which Cases Go to Trial

Domestic Relations

• The Hunt for Assets Abroad
• Perspectives on Tax Issues in Domestic Relations
• Regulation Project for Section 152(e) Re: Dependency Exemption for Children of Divorced or Separated Parents
• Age Discrimination Issues in Cash Balance Plans

Employee Benefits

• Coming Down Where You Ought to Be: The Appropriate Income Taxation of Equity Split-Dollar Life Insurance After TAM 9604001
• The ERISA Fiduciary Exception to the Attorney-Client Privilege
• Intermediate Sanctions: Advanced Planning Issues
• Insurance as a Compensation Tool: Update on COLI, Split Dollar, and Insurance to Fund SERPs
• The New Federal Medical Records Privacy Regulations
• Panel Presentation: Legislative Developments: Cash Balance Disclosure, Y2K Problems, and Pending Pension/Profit-Sharing and Health Benefits Changes
• Required Disclosures: ERISA Sections 104(b)(4) and 404
• Topic I: Swapping Compensation for Stock Options (in Taxable Entities for Tax-Exempts)
• Topic II: Employee Stock Purchase Plans (Section 423) and Non-Qualified Stock Purchase Plans
• Topic III: Options and A-Typical Entities: LLCs, LPs, JVs, Service Organizations, Independent Contractors (Including Deputized Directors), Subsidiary Options, Options in Spin-Offs, Options in Tracking Stock
• Topic IV: Evolving Accounting Rules: Current Developments in Withholding, Director Options, Repricing, and Other Matters
• Topic V: Shareholder Approval Issues: Addressing Shareholder Concerns, NYSE Rules, Selected Issues in Litigation
• Topic VI: Tax and Accounting Issues for Options to Subsidiary Employees (Zero Basis and Section 1032)
• Topic VII: International Perspective: Granting Options in the International Context—Planning and Pitfalls
• Traditional Defined Benefit to Cash Balance Conversion Techniques
• Update on Corporate Owned Life Insurance
• The Use of Insurance to Fund Nonqualified Deferred Compensation Plans and Supplemental Executive Retirement Plans

Employment Taxes

• Important Developments for the Period July 1, 1999 to January 10, 2000

Estate & Gift Taxes

• Qualified State Tuition Programs: Are They a Good Idea for Your Clients
• Selected Developments in Income, Estate, Gift, & Generation-Skipping Transfer Tax from July 1, 1999 through December 31, 1999
• Split Dollar: Millennium Update
• Valuation Issues: Recent Developments

Joint Session: Estate & Gift Taxes; Exempt Organizations

• A Planned Giving Primer
• The Administration of Private Foundations
• Advising the Charitably Inclined Client: Choosing Among a Private Foundation and the Alternatives, the Supporting Organization and the Donor-Advised Fund

Exempt Organizations

• Federal Public Policy: The IRS Historic Challenge to Racially Discriminatory Private Schools
• The Power of the Treasury: Racial Discrimination, Public Policy, and "Charity" in Contemporary Society

Fiduciary Income Tax

• The Hubert Final Regulations
• Planning Opportunities for 501(c)(3) Ownership of Subchapter S Stock
• Recent Developments

Financial Transactions

• Tax and Accounting for Derivatives: Time for Reconciliation

Foreign Lawyers Forum

• Liechtenstein and International Fiscal Harmonization
• Tax Competition: The United Kingdom Perspective

Individual Investments & Workouts

• The Conversion of a Principal Residence to a Business or Investment Property
• Investments in Vacation Homes
• Potential Limitations on Rental of a Residence

Insurance Companies

• Significant Developments of Interest to Life, Property, & Causality Insurance Companies and Their Policyholders

Natural Resources

• The Waning of the Economic Interest

Personal Service Organizations

• Handling Tax Controversies After the IRS Restructuring and Reform Act of 19989

Real Estate

• Geographical Limitations of Qualified Conservation Easements Under Section 2031(c) Section 170(h) Opportunities
• New Estate Tax Relief for Land Subject to a Qualified Conservation Easement (Section 2031(c) of the Code)
• The Qualified Conservation Charity's Perspective in Negotiating, Protecting, and Paying for Potential Conservation Easements
• Tax Accounting For Leases: The Final Section 467 Regulations

S Corporations

• August 1, 1999 through January 18, 2000 Developments

Small Law Firms

• How to Structure Charitable Bequests from a Donor's Retirement Plan Account
• The Practical Aspects of Federal Tax Examination

Standards of Tax Practice

• The Law Governing Lawyers: Musings and Ruminations
• When Worlds Collide: Ethics vs. Economics

Tax Accounting

• Current Developments in Tax Accounting

Teaching Taxation

• Enforcing the Corporate Tax: Changing the Face of Subchapter C as a Result of the Repeal of the General Utilities Doctrine
• Recent Estate & Gift Tax Developments
• Recent Federal Income Tax Developments