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2011 Joint Fall CLE Meeting


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Showing sessions 1 - 10 of (44) TOTAL sessions
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Event : ABATX19


Session : ABATX11100
Capital Recovery & Leasing
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Katherine Breaks, KPMG LLP, Washington, DC.
  • Current Developments Report and Update on Pending Guidance. This program will cover important recent developments in the area of capital recovery and leasing. MODERATOR: Jane Rohrs, Deloitte Tax LLP, Washington, DC. PANELISTS: Brandon Carlton, Taxation Specialist, Office of Legislative Counsel, Department of Treasury, Washington, DC; Glenn Johnson, Ernst & Young LLP, Washington, DC; Sam Weiler, Ernst & Young LLP, Mansfield, OH.
  • The Continuing Saga of Non-Taxable Grants, Incentives and Inducements. Panelists will discuss the appropriate tax treatment of payments made to incentivize, induce, encourage, or fund specific investments, activities, or purchases. The discussion will include current trends and issues regarding the application of section 118(a) to these payments as well as a potential common law alternative to section 118(a). The panel also will discuss various basis considerations arising whenever an incentive payment is excluded from income under either the Code or common law authorities. MODERATOR: James Atkinson, KPMG LLP, Washington, DC. PANELISTS: John Geracimos, KPMG LLP, Washington, DC; Richard Bailine, RSM McGladrey, Washington, DC.
  • Electric Utility Capitalization Principles. Panelists will discuss recent utility capitalization guidance and special issues raised by that guidance. MODERATOR: Susan Grais, Ernst & Young LLP, Washington, DC. PANELISTS: Brandon Carlton, Taxation Specialist, Office of Tax Legislative Counsel, Department of Treasury, Washington, DC; Andy Miller, Ernst & Young LLP, St. Louis, MO; Ellen McElroy, Pepper Hamilton LLP, Washington DC.


Session : ABATX11101
Administrative Practice
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Sheri A. Dillon, Bingham McCutchen LLP, Washington, DC.
  • Important Developments. This panel will discuss important developments in administrative practice that have occurred since the last meeting, with a particular emphasis on recent guidance relating to application of the economic substance doctrine and Schedule UTP. MODERATOR: Bryon Christensen, Skadden Arps Slate Meagher & Flom LLP, Washington, DC. PANELISTS: Deborah A. Butler, Associate Chief Counsel, Procedure and Administration, IRS, Washington, DC; Alexandra Minkovich, Attorney- Advisor, Office of Tax Policy, Department of Treasury, Washington, DC.
  • Inside the Compliance Assurance Process (CAP) Program: Is it Right for Your Clients? The required transparency associated with the Schedule UTP may make entry into CAP more attractive to taxpayers just as the program has expanded to be accessible to a greater number of taxpayers and has been made permanent. This panel will explore practical considerations associated with CAP participation from the perspective of the IRS, the taxpayer, and the advisor. MODERATOR: Corina Trainer, PricewaterhouseCoopers LLP, Washington, DC. PANELISTS: Patricia C. Chaback, Industry Director, Communications, Technology & Media Industry, LB &I, IRS, Oakland, CA; Eli Dicker, Tax Executives Institute Inc., Washington, DC; Ty Kearns, Liberty Media Corporation, Englewood, CO ; Loren Opper, Miller Canfield, Detroit, MI.
  • Taxpayer Reliance on “Formal” and “Informal” IRS Guidance. Taxpayers have historically relied heavily on the published position of the IRS in structuring their transactions and taking positions on tax returns. That reliance has occasionally been misplaced in situations where the IRS seeks to change its position in litigation or its position is found by a court to be inconsistent with the law. Increasingly, the IRS (often at taxpayers’ request)is issuing guidance through FAQs, industry directives and other “informal” procedures. This panel will examine the historical authorities governing taxpayer reliance on the published position of the IRS and discuss how those authorities might apply in the expanded context of FAQs and other informal guidance. MODERATOR: Christopher S. Rizek, Caplin & Drysdale, Washington, DC. PANELISTS: Nina E. Olson, National Taxpayer Advocate, IRS, Washington, DC; Henry S. Schneiderman, Special Counsel, Procedure & Administration, IRS Office of Chief Counsel, Procedure & Administration, IRS, Washington, DC; Professor Kristin Hickman, University of Minnesota Law School, Minneapolis, MN; Michael Desmond, Bingham McCutchen LLP, Washington, DC.
  • I Knew my Taxes Were Complicated – But an Engineer and a Computer Specialist? The IR S employs special auditing techniques when dealing with the volume and complexity of accounting records being produced by automated data processing systems. Computer Audit Specialists (CAS) are experienced revenue agents who have received training in computer technology and computer auditing techniques. Though originally focused on LB &I CIC cases, the IRS is increasingly requesting and using computer and software files in its examination techniques for data selection and review in those and other examinations. In addition, Engineer Agents and economists and specialists in financial products and employment taxes are also an integral part of examination teams in regard to valuation and other issues. The panel will discuss how and when specialists are used, how they fit into the examination process, and other related issues. MODERATOR: Fred F. Murray, Grant Thornton LLP, Washington, DC. PANELISTS: Patricia C. Chaback, Industry Director, Communications, Technology & Media Industry, LB &I, IRS, Oakland, CA; David Horton, Director, Office of Field Specialists, LB &I, IRS, Downers Grove, IL.


Session : ABATX11102
Affiliated & Related Corporations
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Mark Schneider, Deloitte Tax LLP, Washington, DC.
  • Consolidated Section 382 and the SR LY Rules: Can They Be Refined and Simplified? This panel will provide an overview of the SRLY rules and consolidated section 382 regulations and discuss possible ways to refine and simplify the rules. MODERATOR: Professor Don Leatherman, University of Tennessee College of Law, Knoxville, TN.
  • Current Developments in the Consolidated Returns Area. This panel will discuss recent regulations and rulings, and other items of interest. MODERATOR: Mark Schneider, Deloitte Tax LLP, Washington, DC.


Session : ABATX11103
Banking & Savings Institutions
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Yoram Keinan, Greenberg Traurig LLP, New York, NY.
  • Current Developments in the Taxation of Banks and Broker/Dealers. We will explore recent developments that impact the taxation of financial institutions as well as the taxation of their clients and derivative counterparties. In particular, we will consider the recently-issued temporary regulations that significantly expand the safe harbor when dealers assign notional principal contracts to other dealers. MODERATOR: Daniel Mayo, KPMG LLP, New York, NY. PANELISTS: Diana Imholtz, Branch Chief, Branch 1, Financial Institutions & Products, Office of Chief Counsel, IRS, Washington, DC; Yoram Keinan, Greenberg Traurig LLP, New York, NY; K. Scott Brown, Attorney, Office of Chief Counsel, Financial Institutions and Products, Branch 6, IRS, Washington, DC.
  • Trade or Business Issues Affecting Off-Shore Hedge Funds. This panel will focus on when a hedge fund is considered to be engaged in the conduct of a trade or business in the United States by virtue of activities that it engages in directly and through the use of both independent and dependent agents. We will focus on IRS Advice Memorandum 2009-010 addressing when a hedge fund could be imputed with trader or business activities conducted by others, the status of gseason and sellh strategies and the use of derivative strategies to mitigate trade or business issues. MODERATOR: Mark Leeds, Greenberg Traurig LL P, New York, NY. PANELIST: Mark Price, KPMG LLP, Washington, DC.
  • The Economic Substance Doctrine: Where are We Now and What to Do About It? ð² This panel will examine the important Directive issued by LB &I to examiners and managers on July 15, establishing a procedure for asserting the doctrine; discuss recent cases, criminal and civil, that have involved the doctrine or have ignored it (Schering Plough); evaluate application to financial institutions; consider corporate in house ethics policies for dealing with the doctrine; and assess legal counselsf circular 230 responsibilities involved with applying the doctrine. MODERATOR: Jack L. Cummings Jr., Alston & Bird LLP, Durham, NC. PANELISTS: Yoram Keinan, Greenberg Traurig LLP, New York, NY; Lisa Zarlenga, Deputy Tax Legislative Counsel for Regulatory Affairs, Department of Treasury, Washington, DC.


Session : ABATX11104
Closely Held Businesses (TX ) and Business Planning Group (TE)
Conference : 2011 Joint Fall CLE Meeting
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  • Closely Held Businesses (TX) Chair: Eric L. Green, Convicer Percy & Green LLP, Glastonbury, CT.
  • Business Planning Group (TE) Chair: Hugh Drake, Brown Hay & Stephens LLP, Springfield, IL.
  • Uplifting Gifting - Using Additional Gift, Estate and Generation-Skipping Tax Exemption to Maximize Business Succession Planning. The 2010 TRA allows business owners to make unprecedented transfers of wealth free of federal tax. Without new law, this opportunity will expire at the end of 2012. This panel will discuss traditional and creative ways to make the most of the increased exemption in succession planning, from fractional interests to FLP planning, as well as GRATS and sales to IDGTs. MODERATOR: Eric L. Green, Convicer Percy & Green LLP, Glastonbury, CT PANELISTS: Richard E. Barnes, BarnesLaw LLC , Valdosta, GA; Robert M. Nemzin, Butzel Long, Bloomfield Hills, MI.
  • State Decoupling Issues in Business Succession Planning. The panel will discuss the nuts and bolts of state estate taxes as they relate to business succession planning. Topics will include coping with differing federal and state exemption amounts, paying tax on the death of the first spouse, state-only QTIP elections, and lifetime gifting strategies. PANELISTS: Hugh Drake, Brown Hay & Stephens LLP, Springfield, IL ; Shelby Wilson, Berchem Moses & Devlin PC, Westport, CT; Lisa Rico, Gilmore Rees & Carlson PC, Wellesley, MA; Tye Klooster, Katten Muchin Rosenman LLP, Chicago, IL.
  • State Income Tax of Trusts Holding Business Interests. The panel will first review the laws of select states regarding state income taxation of non-resident trusts. Some states tax non-resident trusts based on the place of residence of the trustee, or the place of trust administration, or the state of domicile of the settlor at trust creation or funding. The panel will then focus on income taxation of business interests held by non-resident trusts including the concept of “source” income (e.g. trust capital gains or losses on real estate, trust income from rents, and trust income from royalties, partnerships, “S” corporations, and farm income). MODERATOR: Shelby Wilson, Berchem Moses & Devlin PC, Westport, CT. PANELISTS: William Forsberg, Leonard Street and Deinard PA, Minneapolis, MN; Alfred Casella, Murtha Cullina, Hartford, CT.


Session : ABATX11105
Individual and Family Taxation
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: David Rice, Law Offices of David Lee Rice, Torrance, CA.
  • Co-Sponsored By: Low Income Taxpayers.
  • Collection – Is the Pendulum in the Right Place? The IRS Restructuring and Reform Act of 1998 was intended to give taxpayers more rights against enforced collection by the Internal Revenue Service. Nearly fifteen years later, the panel will consider whether its purpose was successful. The panel will consider various practical aspects of enforced collection (liens, levies) as well as alternatives to enforced collection (installment agreements, offers in compromise) and will measure the success of other intended safeguards (collection due process, collection appeals program). MODERATOR: Professor Philip Hackney, Louisana State Univeristy Paul M. Herbert Law Center, Baton Rouge, LA. PANELISTS: Richard Stefanski, Area Director, Area 11, IRS, San Francisco, CA; Michael P. McDermitt, Taxpayer Advocate Service Collection Division Technical Liaison, IRS, Austin, TX; Professor Scott A. Schumacher, University of Washington School of Law, Seattle, WA.
  • Income Tax Consequences for Same Sex Couples and Domestic Partnerships. On May 5, 2010 the Office Of Chief Counsel in Memorandum 201021050 provided that Domestic Partners must follow State law in determining property rights for purposes of preparing their income tax returns. For couples living in California, each partner of a Domestic Partnership must report 1/2 of the income of the other partner as their share of income. This seminar will focus on the income tax consequences of for same sex couples as well as those individuals who are in Domestic Partnerships. The program will also focus in on various tax planning techniques that are only available to domestic partners. MODERATOR: Professor David L. Rice, California State Polytechnic University, Pomona, CA. PANELISTS: Stephen J. Toomey, Senior Counsel, Office of Chief Counsel, IRS, Washington DC; Wendy Hartmann, Bennett & Erdman, Los Angeles, CA.


Session : ABATX11106
Investment Management
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Raj Tanden, Proskauer Rose LLP, Los Angeles, CA.
  • Issues for RICs Investing in Commodities. The panel’s topics generally will include issues related to commodities funds, including the late revisions to the RIC Modernization Act, issues raised by recent IRS letter rulings regarding wholly-owned CFCs, commodity-linked notes, and CPI index and other swaps under the “good” income test. In addition, the panel will consider recent proposed changes to the Commodities Futures Trading Commission Rule 4.5 exception for mutual funds’ investment in commodities. PANELISTS: William Zimmerman, Morgan, Lewis and Bockius LLP, Philadelphia, PA; Richard LaFalce, Assistant to the Branch Chief, Office of Associate Chief Counsel, Financial Institutions and Products, IRS, Washington, DC; Shawn K. Baker, PWC LLP, Boston, MA; Dale S. Collinson, KPMG LLP, Washington, DC; Karen Gibian, The Investment Company Institute, Washington, DC.
  • FATCA and Investment Funds. This panel will take a “who, how and when” approach to FATCA compliance for, taking into account the recent guidance about the timing of FATCA implementation, prior substantive guidance, and any new materials made available at the time the panel convenes. Topics to include how the definitions and proposed substantive procedures in the guidance issued to date translates into what impacted institutions will actually have to do to implement compliance, manage information flow, and deal with difficult situations, such as ongoing recalcitrant account compliance issues. PANELISTS: Martin T. Hamilton, Proskauer Rose LLP, New York, NY; Michael Plowgian, Attorney-Advisor, Office of the International Tax Counsel, Office of Tax Policy, Department of Treasury, Washington, DC; Deanna Flores, KPMG, San Diego, CA.
  • Fees in Debt Restructuring Transactions. This panel will consider the tax treatment of fees that borrowers pay to lenders in connection with restructurings of existing indebtedness, and the effect of those fees on both the tax treatment of the restructuring itself, and the treatment of the resulting debt instruments thereafter. Topics will include a discussion of the recent private ruling that for the first time sheds light on IRS’ view of the proper tax treatment for consent fees, the most common type of fee involved in a restructuring. Panelists: Lucy Farr, Davis Polk and Wardwell, New York, NY; Julanne Allen, Attorney, Office of Associate Chief Counsel, Financial Institutions and Products, IRS, Washington, DC.


Session : ABATX11107
Real Estate
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Eliot L. Kaplan, Squire Sanders & Dempsey LLP, Phoenix, AZ.
  • Hot Topics with Government Panelists. This panel will analyze recent regulations, court decisions and administrative guidance. MODERATOR: Todd D. Keator, Thompson & Knight LLP, Dallas, TX. PANELISTS: Beverly Katz, Special Counsel to the Associate Chief Counsel, Passthroughs and Special Industries, IRS, Washington, DC; Jennifer H. Alexander, Attorney Advisor, Office of Tax Policy, Department of Treasury, Washington, DC.
  • What is Your Tax Opinion Worth in Light of Canal Corporation? ð² This panel will review the penalty protection and Circular 230 standards for tax opinions and consider how opinion practices might be affected by the Tax Courtfs recent decision in Canal Corporation. The panel will also examine the requirements for an independent v. a material adviser for obtaining penalty protection; the need for and use of independent appraisals; recent developments under Circular 230; opinion practices and anti-abuse rules; and the strict liability penalty under the newly codified economic substance doctrine. MODERATOR: Michael J. Desmond, Bingham McCutchen LLP, Washington, DC. PANELISTS: Karen L. Hawkins, Director, Office of Professional Responsibility, IRS, Washington, DC; Matthew S. Cooper, Senior Technical Reviewer, Office of Chief Counsel, Procedure & Administration, IRS, Washington, DC; Richard M. Lipton, Baker & McKenzie LLP, Chicago, IL.
  • Real Estate Funds: To Block or Not to Block? This panel will discuss the use of blockers, including whether to use a REIT v. a C corporation, foreign or domestic C corporation; leverage; blocking above or below the fund; and the impact of a blocker on the carry. MODERATOR: Eliot L. Kaplan, Squire Sanders & Dempsey LLP, Phoenix, AZ PANELISTS: Michael Hirschfeld, Dechert LLP, New York, NY; Kimberly S. Blanchard, Weil Gotshal & Manges LLP, New York, NY.
  • Selected Distressed Debt Issues. This panel will focus on section 704(b) allocation of COD income; whether COD income is UBTI or ECI ; new equity that may be senior to the junior debt and whether that causes the junior debt to become equity; planning under section 108(e)(4); whether debt is recourse v. nonrecourse under section 1001; Rev. Proc. 2011-16; and workout issues when a partner is also a guarantor. MODERATOR: Peter J. Genz, King & Spalding LLP, Atlanta, GA. PANELISTS: Stephen Larson, Associate Chief Counsel, Financial Instruments & Products, IRS, Washington, DC; James B. Sowell, KPMG LLP, Washington, DC.


Session : ABATX11108
S Corporations
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: John B. Truskowski, Locke Lord Bissell & Liddell LLP, Chicago, IL.
  • Current Developments. Discussion of recent legislative, administrative and judicial developments relating to S corporations. MODERATOR: Dana Lasley, Deloitte Tax LLP, St. Louis, MO. PANELIST: William Klein, Gray Plant Mooty, Minneapolis, MN.
  • S Corporations and Cooperatives. A comparison of S corporations and cooperatives. MODERATOR: John B. Truskowski, Locke Lord Bissell & Liddell LLP, Chicago, IL. PANELISTS: Tyrus H. Thompson, National Rural Electric Cooperative Association, Arlington, VA; Craig A. Houghton, Baker Manock & Jensen PC, Fresno, CA.
  • Planning with Electing Small Business Trust. Discussion of qualifying as an ESBT and issues related to their taxation. MODERATOR: Laura Howell-Smith, Deloitte Tax LLP, Washington, DC. PANELIST: Kevin D. Anderson, BDO, Seidman LLP, Bethesda, MD.


Session : ABATX11109
Transfer Pricing
Conference : 2011 Joint Fall CLE Meeting
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  • Chair: Sean Foley, KPMG LLP, Washington, DC.
  • Mexico: Recent Trends in Transfer Pricing. This panel will discuss recent transfer pricing developments in Mexico including, Advance Pricing Agreements (APAs), competent authority, pro rata service charges, maquiladoras, and tax audit experience. MODERATOR: Moisés Curiel García, Baker & McKenzie SC, Mexico City, MX. SPEAKERS: Tom Ralph, Manager, Office of Competent Authority and International Coordination, IRS, Washington, DC; David Ernick, Associate International Tax Counsel, Department of Treasury, Washington, DC; Roberto Schaton, International Monetary Fund, Washington, DC.
  • Transfer Pricing and Fair Value: And the Twain Shall Never Meet? This panel will discuss valuation concepts, definitions and standards in the application of transfer pricing and purchase accounting, the areas of common ground and divergence, and potential insights and implications with regards to cost sharing, business restructurings and the OECD Intangibles project. MODERATOR: Tracy Gomes, Gardere Wynne LLP, Dallas, TX. SPEAKERS: Clark Chandler, KPMG LLP, Washington, DC; David Ernick, Associate International Tax Counsel, Department of Treasury, Washington, DC; Gerald Mehm, American Appraisal Associates, San Fransisco Bay, CA.



     


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