Committee Name |
Program Material Title |
Speaker/Author Name |
Document ID Number |
| Administrative Practice |
Ethical Issues in Connection with the Patenting of Tax Planning Strategies (Part I – Issues Affecting the Lawyer Who is Seeking or Hold a Patent) |
Lang, Michael B. |
|
| Administrative Practice |
Selected Recent Developments in Administrative Practice |
Hartford, Jamie
Johnson, Kevin |
|
| Affiliated and Related Corporations |
Section 1.1502-36 and Related Issues |
Leatherman, Professor Don
Peabody, Brian
Warnke, Gordon |
|
| Banking and Savings Institutions |
Foreign Banks in China: How Banks are Taxed |
Chen, Peter Guang |
|
| Bankruptcy and Workouts |
Federal Tax Issues Concerning Post-Petition Income of Individual Chapter 11 Debtors under BAPCPA |
Crapo, David N |
|
| Bankruptcy and Workouts |
Panel PowerPoint |
Griffith, Doreen
Kwasteniet, Ross M.
Maynes, Todd F.
Wallace, Mark S. |
|
| Business Cooperatives and Agriculture |
Congressional, Department of Treasury, and IRS Current Developments |
Thompson, Ty |
|
| Business Cooperatives and Agriculture |
Co-op Capital -- Time for a Co-op Investment Fund? |
Griffin, Mary |
|
| Business Cooperatives and Agriculture |
Uniform Limited Cooperative Association Act |
Frederick, Donald |
|
| Capital Recovery and Leasing |
BB&T Corporation v. United States |
Weisblat, David B. |
|
| Capital Recovery and Leasing |
Current Developments Report and Update on Capital Recovery Guidance Projects |
Breaks, Katherine |
|
| Capital Recovery and Leasing |
Update and Issues in the Leasing Area |
Johnson, Glenn |
|
| Civil and Criminal Tax Penalties |
Attorney-Client and Constitutional Privileges |
Williams, Bradley L. |
|
| Civil and Criminal Tax Penalties |
Important Developments - Criminal |
Ciraolo, Caroline D. |
|
| Civil and Criminal Tax Penalties |
International Enforcement Subcommittee Materials |
Zagaris, Bruce |
|
| Civil and Criminal Tax Penalties |
Legislative & Administrative Developments |
Colvin, John |
|
| Civil and Criminal Tax Penalties |
Prosecution of Criminal Tax Cases Involving the Economic Substance Doctrine |
Feld, Lawrence
Muller, Charles |
|
| Closely Held Businesses |
Avoiding and Defending Against the Trust Fund Recovery Penalty |
Bell, Craig D.
Borison, Professor Jerome
Wilson, Gregory R. |
|
| Closely Held Businesses |
Selected Issues in Drafting Joint Venture Agreements, Including Allocation Provisions |
August, Jerald D.
White, III, Professor Thomas R. |
|
| Community Outreach Program |
Choosing the Proper Form of Legal Entity |
Markowitz, Jeff |
|
| Community Outreach Program |
Choosing the Proper Form of Legal Entity Problems |
Markowitz, Jeff |
|
| Community Outreach Program |
Depreciation of Real Property |
Markowitz, Jeff |
|
| Community Outreach Program |
Interest Deductions |
Schwidetzky, Walter D. |
|
| Community Outreach Program |
Like Kind Exchange Transactions by Robert A. Rombro |
Schwidetzky, Walter D. |
|
| Community Outreach Program |
Tax Planning for Sales of Real Property |
Sidle, Daryl J. |
|
| Community Outreach Program |
Time and Money: IRC 465 and 469 |
Jones, Darryll K. |
|
| Corporate Tax |
Distributions in Connection with Acquisitions |
Paul, Deborah L.
Thurston, Sally A |
|
| Corporate Tax |
Satisfying the Active Business Requirement in a Spin-Off |
Rievman, David M. |
|
| Court Procedure and Practice |
FIN 48: Impact on Litigation and Settlements |
Simmens, Todd |
|
| Court Procedure and Practice |
Hypothetical |
Rizek, Christopher S.
Ruchelman, Charles M.
Sapinski, Richard J. |
|
| Employee Benefits |
An Overview of the HIPAA Final Non-Discrimination and Wellness Program Regulations' paper |
Bianchi, Alden J. |
|
| Employee Benefits |
An Overview of the HIPAA Final Non-Discrimination and Wellness Program Regulations' presentation |
Bianchi, Alden J. |
|
| Employee Benefits |
Changes Made by Final Section 415 Regulations |
Lawson, Kurt P. |
|
| Employee Benefits |
CMS Guidance for Remote Use and Access to E-PHI |
Stember, Mark L. |
|
| Employee Benefits |
Congress Enhances Health Savings Accounts |
Stember, Mark L. |
|
| Employee Benefits |
HIPAA Privacy Rule Keeping Americans’ Health Information Accessible & Confidential |
Holtzman, David S. |
|
| Employee Benefits |
IRS Issues HSA and HRA Rollover Guidance |
Stember, Mark L. |
|
| Employee Benefits |
IRS Outlines Scope of HSA Permitted Insurance and Disregarded Coverage |
Stember, Mark L. |
|
| Employee Benefits |
Pension Protection Act of 2006 New Issues in Plan Design: Qualified Default Investment Funds and Automatic Enrollment Plans |
O'Hare, Bernard F. |
|
| Employment Taxes |
Employment Tax Fraud and Evasion |
Cronin, Edward F. |
|
| Employment Taxes |
Overview of Employment Tax Fraud |
Alter, Robert J. |
|
| Employment Taxes Section Program |
Worker Classification for Employment Tax Purposes |
Shulman, Harvey J. |
|
| Estate and Gift Taxes |
The Blount True-th About the F-Amlie Business: Tax and Nontax Considerations in Drafting Buy-Sell Agreements |
Aghdami, Farhad
Mancini, Mary Ann |
|
| Estate and Gift Taxes |
Current Developments in Estate Planning |
Delich-Gould, Stacey |
|
| Estate and Gift Taxes |
Estate Planning for the Terminally Ill Client: Even the Blackest Cloud Has a Silver Lining |
Harris, T. Randolph
Sloan, Barbara A. |
|
| Exempt Organizations |
Ethical Issues Arising Out of the Patenting of Tax Strategies |
Lang, Michael B. |
|
| Exempt Organizations |
Nonprofit Corporations: Looking at the Structure- Revisions and Review |
Moody, Lizabeth A. |
|
| Exempt Organizations |
Uniform Prudent Management of Institutional Funds Act |
Gary, Susan N. |
|
| Fiduciary Income Tax |
Panel Presentation |
Sega, A. Christopher |
|
| Fiduciary Income Tax |
Recent Developments in Fiduciary Income Tax |
Newlon, Jeanne L.
Stern, Lisa M. |
|
| Fiduciary Income Tax |
The Trustee's Duty to Provide Information to Beneficiaries: When Can the Settlor Say "Don''t Ask, Won''t Tell"? |
O'Brien, Anne |
|
| Fiduciary Income Tax |
UTC Section 105 and UTC Section 813 |
Sega, A. Christopher |
|
| Financial Transactions |
Convertibles with Hedges and Higher Strike Warrants: Further Tax Issues |
Marshall, Eileen |
|
| Financial Transactions |
Convertibles with Hedge and Higher Strike Warrants Overview |
Garlock, David |
|
| Foreign Activities of US Taxpayers |
Principal/Super-Entrepreneur Structures and the Contract Manufacturing Debate |
Angus, Barbara
Daub, Peter
Granwell, Alan |
|
| Foreign Lawyers Forum |
The New US Model Treaty Practical Implications and Other Countries’ Reactions |
Taylor, Willard B. |
|
| Foreign Lawyers Forum |
Transfers of Business Functions Abroad - A Legitimate Crystallization Event or an Illicit Exit Charge by Another Name? |
Durst, Michael C.
Jacob, Friedhelm
Somerville, James
Van Weeghel, Stef |
|
| Individual and Family Taxation |
Innocent Spouse Case Update |
Rice, David |
|
| Individual and Family Taxation |
Remodeling Home Ownership Tax Benefits |
Camp, Bryan T.
Carasso, Adam
Kahn, Jeffrey
Lazar, Stuart
Mann, Roberta F. |
|
| Investment Companies |
Excess Inclusion Income from REIT Taxable Mortgage Pools |
Gibian, Karen L. |
|
| Investment Companies |
Excess Inclusion Income (panel PowerPoint presentation) |
Gibian, Karen L. |
|
| Investment Companies |
Taxation of Exchange-Traded Funds, Exchange-Traded Notes, and Exchange-Traded Partnerships |
Flores, Deanna
Gelinas, A.J. Alex
Riley, Joseph A. |
|
| Joint Program: Closely Held Businesses & USAFTT |
Foreign Investment in US Closely Held Businesses - Fundamentals and Planning |
Appel, Alan I.
Bernstein, Jack
Rubinger, Jeffrey L. |
|
| Joint Program: Estate & Gift Taxes and Fiduciary Income Young Lawyers Subcommittee |
Panel Materials |
Day, Eileen
Sontag, Matthew R.
Tobey, Judith
|
|
| Low Income Taxpayers |
A Practical Primer on Appeals |
Leyden, Diana |
|
| Low Income Taxpayers |
CDP Proceedings in Appeals |
Atkinson, Elizabeth J. |
|
| Low Income Taxpayers |
Filing the Tax Court Case |
Atkinson, Elizabeth J. |
|
| Low Income Taxpayers |
Innocent Spouse Relief Section 6015(f) |
Atkinson, Elizabeth J. |
|
| Partnerships & LLCs |
Hot Topics |
Kugler, Paul F. |
|
| Partnerships & LLCs |
Section 751(b) – ABA Reform Proposals |
Abrams, Howard |
|
| Partnerships & LLCs |
Series LLCs: What We Know (and Don't Know) |
Donn, Allan G.
Ely, Bruce P.
Schippel, Bahar A. |
|
| Partnerships & LLCs |
Series LLCs: What We Know (and Don't Know) Powerpoint slides |
Donn, Allan G.
Ely, Bruce P.
Schippel, Bahar A. |
|
| Pro Bono |
Business Best Practices for Incorporating Pro Bono Work Into Your Law Practice |
Hawkins, Karen
Leyden, Diana
Salman, Samira
Turner, Suzanne |
|
| Real Estate |
The "Ought and Is" of TIC Syndications: Rev. Proc. 2002-22 Five Years Later |
Steinhause, Darryl |
|
| S Corporations |
Administrative Complexities Associated with F Reorganizations Involving S Corporations |
Harper, John S. |
|
| S Corporations |
Current Developments In Federal Taxation of S Corporations |
Howell-Smith, Laura |
|
| S Corporations |
Limited Liability Companies Classified as S Corporations |
D'Amico, Christopher R
Klein, Steven
Levitt, Ronald
Looney, Stephen R. |
|
| S Corporations |
S Corporation Charitable Contribution Analysis |
Nichols, Thomas J. |
|
| S Corporations |
Sec. 1367. Adjustments to Basis of Stock of Shareholders, Etc. |
Nichols, Thomas J. |
|
| Sales, Exchanges & Basis |
Balancing Taxpayer Protections with Treasury Regulation § 1.1031(k)-1(g) Safe Harbor Provisions |
Miller, Carlene |
|
| Sales, Exchanges & Basis |
Current Developments in Like-Kind Exchanges |
Shechtman, David |
|
| Sales, Exchanges & Basis |
Economic Substance Doctrine - Not Just For Shelters Anymore |
Borden, Brad
McKenney, Paul L.B. |
|
| Sales, Exchanges & Basis |
Revisiting the "(g)(6)" Constructive Receipt Rules for Deferred Exchanges |
Shechtman, David |
|
| Sales, Exchanges & Basis |
Sales and Exchanges: Current Developments |
Jensen, Erik M. |
|
| Sales, Exchanges & Basis |
Sample Provision Exchange Agreement |
Shechtman, David |
|
| State and Local Taxes |
Apportionment of Intangibles and Services: Is Cost of Performance Still The Way to Go? |
Joseph, Carl
Reeder, Kimberley M.
Wilson, Margaret C. |
|
| State and Local Taxes |
State Unclaimed Property Update |
Biek, John A. |
|
| State and Local Taxes: Mini-Program |
The Ongoing Controversy About State and Local Nexus Issues- Is There a Resolution In Sight? |
Rosen, Art
Smith, Scott D. |
|
| Teaching Taxation |
Murphy v. IRS Panel PowerPoint |
Germain, Gregory |
|
| Teaching Taxation |
Murphy’s Law: Bad Cases Can Make Good Teachers |
Abreu, Professor Alice |
|
| Transfer Pricing |
Recent Trends in Transfer Pricing Audits and Penalties |
Fanaroff, Carolyn D.
Johnson, Jeffrey |
|
| VAT & Other Consumption Taxes |
A Federal VAT in a State Consumption Tax World |
Perry, Victoria J. |
|
