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.
2002 Midyear Meeting, New Orleans, LA
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Agriculture
- Entity Selection for Farm and Ranch Businesses: The Entity Battle
- The Impact of Federal Farm Program Payment Limitation Rules Upon the Selection of a Business Entity
Capital Recovery and Leasing
- Capital Recovery During Troubled Times
- Recent Field Service Advices Issued with Respect to Leasing Transactions
- Selected Items Regarding Capital Recovery and Leasing Released into Public Domain During July 30, 2001 and January 11, 2002
Closely Held Businesses
- "Chasing the Stars…Understanding the Complex Aspects of Equity-Based Compensation Strategies Available to LLCs"
- Equity Compensation in Partnerships
- Non-Cash Compensation Issues for Executives and Owners of Closely-Held Corporations
- Recent Trends in Unreasonable Compensation: Nemeses Rears Its Ugly Head
- Understanding and Working with Cafeteria Plans
Corporate Tax
Court Procedure & Practice
- Ethical Obligations in TEFRA Partnership Litigation
- Procedural Issues in Interest Cases
- Summary of Current Developments
Employee Benefits
- Issues to be Considered by Employers in Connection with Developing Privacy Procedures, Manuals and Forms
- Pension and Welfare Benefits Administration Final Claims Processing Regulations Issued
- Planning Highlights and Retirement Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
- Planning Opportunities Under EGTRRA for Tax-Exempt and Government Employers: The Use of Section 457(b) Plans
- Protecting Individual Medical Records: A Description of Key Requirements of the Final Regulations Applicable to Group Health Plans
- Summary of the Financial Regulations on the Standards for Privacy of Individually Identifiable Health Information Issued December 28, 2000
Joint Program: Employee Benefits; Exempt Organizations
- Representing and Managing Tax-Exempt Organizations: Section 403(B) Plans
- Section 457 Arrangements After EGTRRA
Employment Taxes
Estate & Gift Taxes
- Estate Planning and Conflict of Interest
- Recent Valuation Cases
- Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax
Exempt Organizations
- The Charitable Legacy of September 11, 2001: Update on Disaster-Relief
- Exempt Organization Audits in the 21st Century
- Fighting AIDS Worldwide: Strategies and Rules for Global Funding
- Proposed Joint Venture Examples for Inclusion in Revenue Ruling
- Status Report with Draft PRI Examples for Discussion
Fiduciary Income Tax
- Allocation and Deduction of State and Local Income Taxes, Administration Expenses, Interest Charitable Contributions and Other Items In Electing Small Business Trusts
- Comparing Ways Fiduciaries May Hold S Stock
- Drafting Concerns with Potential ESBTs
- Recent Developments (as of December 31, 2001)
Individual Income Tax
Partnerships
- Partner Wars—The Handout
- Private Equity Funds: Common Structuring Considerations
- Private Equity Funds: Federal Income Tax Issues
- Private Equity Funds: Profit Interests in the Aftermath of Revenue Procedure 2001-43
- Tax Aspects of Debt Restructuring
Plenary Session Program
Real Estate
S Corporations
- Operation of the Service Corporation as an S Corporation Including Conversion of an Existing Service Corporation from "C" Status to "S" Status
- Recent Developments Relating to the Taxation of S Corporations August 5, 2001 through January 11, 2002
- Status of Unreasonable Compensation Cases Effecting Professional Corporations
Sales, Exchanges & Basis
- Basis of Inherited Property: State of the Law Today and Tomorrow
- Current Developments
- Reverse and Build-to-Suit Like-Kind Exchanges
- A Review of Recission Rules and Selected Issues
- State of the Law: Multiple Transfers and Like Kind Exchange Qualified Use Requirement
- Tax Relief for Involuntary Conversions
Standards of Tax Practice
- Confidentiality in Tax Practice
- Important Developments During the Year
- A Litigator's View of Confidentiality Issues: The Joint Defense/Common Interest Doctrine, The "Kovel Privilege," and IRC § 7525
Teaching Taxation
- Disregarded Entities: The International Tax Aspects
- Disregarded Entity Mergers
- General Considerations in Transactions Involving Disregarded Entities
- Recent Developments in Federal Income Taxation
- Recent Estate & Gift Tax Developments