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2013 Midyear Meeting

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(c) [2013] American Bar Association.
All rights reserved. No part of this recorded content may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopy, recording, or otherwise, without the prior written permission of the American Bar Association.
$299.00



Showing sessions 1 - 10 of (42) TOTAL sessions
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Event : ABATX23


Session : ABATX1301
Capital Recovery & Leasing
Conference : 2013 Midyear Meeting
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  • Chair: Glenn Johnson, Ernst & Young LLP, Washington, DC
  • Current Developments Report and Update on Pending Guidance. This program will cover the important recent developments in the areas of capital recovery and leasing. Moderator: Sam Weiler, Ernst & Young LLP, Washington, DC; Panelist: James Liechty, PricewaterhouseCoopers LLC, Washington, DC
  • Navigating the Depreciation of Airplanes. This panel will discuss the depreciation of business airplanes and associated issues and considerations, including, but not limited to, bonus depreciation and section 280F issues, as well as the change in use rules and recent final section 274 regulations which limit the depreciation deductions claimed for airplanes. Moderator: Natalie Tucker, McGladrey LLP, Washington, DC; Panelist: Richard C. Farley, Jr., PricewaterhouseCoopers LLC, Washington, DC
  • Electric Generation Property Repair and Capitalization Principles. This panel will discuss the Industry Issue Resolution project for electric generation property and the Interplay with the tangible property regulations. Moderator: Andy Miller, Ernst & Young LLP, St. Louis, MO; Panelists: TBD


Session : ABATX1302
Foreign Activities of US Taxpayers
Conference : 2013 Midyear Meeting
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  • Chair: Carol Tello, Sutherland Asbill & Brennan LLP, Washington, DC
  • Technical Aspects of International Tax Reform Proposals. This panel will analyze the tax technical and implementation aspects of various international tax reform proposals, from Camp to Enzi to the President’s Framework for Business Tax Reform. Moderators: Professor Robert J. Peroni, The University of Texas School of Law, Austin, TX; Mark Harris, The Coca-Cola Company, Atlanta, GA; Panelists: TBD
  • Outbound Stock and Asset Transfers. This panel will discuss recent developments and guidance on outbound stock and asset transfers, including the application of section 367(a)(5) and modifications to the rules on gain recognition agreements. Moderator: Michael DiFronzo, PricewaterhouseCoopers LLP, Washington, DC; Panelist: Marjorie A. Rollinson, Ernst & Young LLP, Washington, DC


Session : ABATX1303
Administrative Practice
Conference : 2013 Midyear 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. Moderator: Bryon Christensen, Amazon, Seattle, WA; Panelists: Deborah Butler, Associate Chief Counsel, Procedure and Administration, IRS, Washington, DC; Alexandra Minkovich, Attorney-Advisor, Office of Tax Policy, Department of Treasury, Washington, DC
  • When You Whistle Where You Work: Hot Topics on Federal Tax Whistleblower Law. The past year saw unprecedented developments in the federal law permitting awards for federal tax whistleblowers - including the largest award made to a single claimant. Our panel of experts will comment on new IRS guidance, case law and unresolved issues, plus predictions for the future of this increasingly important area of federal tax compliance and risk management. Moderator: Phillip Pillar, Greenberg Traurig,LLP, Philadelphia, PA; Panelists: Stephen Whitlock, Director, Whistleblower's Office, IRS, Washington, DC; Eli Dicker, Executive Director, Tax Executives Institute, Washington, DC; Gregory Lynam, The Ferraro Law Firm, Washington, DC
  • Privilege Update: IRS Examinations, IDRs, the Summons Process and the Policy of Restraint. This panel will highlight recent developments in privilege law, discuss challenges to privilege claims during IRS examinations and summons enforcement litigation, and explore the current status of the IRS’ Policy of Restraint. Moderator: Bob Leonard, Bingham McCutchen LLP, Washington, DC; Panelists: TBD
  • The Procedural Side of FATCA: Withholding Operations, Refunds, and Examinations. The IRS is moving closer and closer to full implementation of FATCA. Putting the mechanisms into operation involves a number of important day-to-day issues confronting U.S. withholding agents, foreign entities who will receive and transmit withholding payments (including qualified intermediaries), and the owners of those payments. Completing the new Forms W-8 and other documentation requirements, refund applications, and preparing for possible IRS examinations are only part of the new process. What do we know now, and what should we expect as we move forward? This panel is co-sponsored by the U.S. Activities of Foreigners and Tax Treaties and Civil and Criminal Tax Penalties Committees, and is the first of a three- part series. Moderator: Fred Murray, Grant Thornton, Washington, DC; Panelists: Michael Hirschfeld, Dechert LLP, New York, NY; Rochelle Hodes, PricewaterhouseCoopers LLP, Washington, DC


Session : ABATX1304
Affiliated & Related Corporations
Conference : 2013 Midyear Meeting
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  • Chair: Brian Peabody, Ernst & Young LLP, Washington DC
  • Net Operating Losses and Consolidated Groups. A discussion and overview covering the rules governing consolidated net operating losses, including carryovers and carrybacks to consolidated and separate return years, limitations on loss utilization, and consequences of members joining and leaving a consolidated group. A government representative will participate to offer views on the rules and issues to be discussed. Moderator: Mark Hoffenberg, KPMG LLP, Washington DC
  • Current Developments in Consolidated Returns. A discussion of important recent administrative guidance pertaining to the consolidated return regulations. A government representative will participate to share views on this guidance as well as to comment on the status of ongoing business plan projects. Moderator: Marc Countryman, Ernst & Young LLP, San Francisco CA


Session : ABATX1305
Closely Held Businesses and Bankruptcy & Workouts
Conference : 2013 Midyear Meeting
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  • Closely Held Businesses Chair: Eric L. Green, Convicer Percy & Green LLP, Stamford, CT; Bankruptcy & Workouts Chair: Ken Weil, Law Office of Kenneth Weil, Seattle, WA
  • The Exit Strategy from Retirement Accounts for the Financially Challenged: The IRS Collection Process and Bankruptcy Protection. The panel will review and define a Taxpayer’s interest in different types of retirement accounts, defining when those interests become subject to the claims of the Taxpayer’s creditors and the evolution of the United States Supreme Court’s decision in Patterson v. Shumate. The panel will review the Internal Revenue Manual provisions defining when the Internal Revenue Service (“IRS”) will levy on Retirement Accounts and what interest will be attached when the levy is issued. That review will include the case law developed by the United States Tax Court in Collection Due Process Hearings. The panel will also address state law exemptions and the extent to which protection will be provided from all creditors other than the IRS. The panel will review bankruptcy protection for Retirement Accounts and the IRS’s continuing efforts to reach interest in Retirement Accounts after bankruptcy. Panelists: Bob Pope, White & Reasor, Nashville, TN; Rhonda Migdail, Keightley & Ashner LLP, Washington, DC
  • IRS Collection & Bankruptcy Alternatives. This panel will review IRS Collection options, including installment agreements and Offers-in-Compromise, and when bankruptcy may offer the best alternative for resolving tax debts. The panel will cover the opportunities for discharging taxes, and options when taxes are not dischargeable. The panel will also discuss the impact of the federal tax lien. Moderator: Eric L. Green, Convicer Percy& Green LLP, Glastonbury, CT; Panelists: Bob Pope, White & Reasor, Nashville, TN; Ken Weil, Law Office of Kenneth Weil, Seattle, WA


Session : ABATX1306
Real Estate
Conference : 2013 Midyear Meeting
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  • Chair: David A. Miller, Ernst & Young LLP, Dallas, TX
  • New Guidance Regarding Impact of State Law on Classification of Section 1031 Exchange Property. This panel will review issues and opportunities raised by ILM 201238027 which addressed the impact of state law on the classification of property for purposes of section 1031. Panelists: Adam Handler, PricewaterhouseCoopers LLP, Los Angeles, CA; Louis S. Weller, Bryan Cave LLP, San Francisco, CA
  • Hot Topics. This panel will analyze recent regulations, noteworthy court decisions and administrative guidance in both the real estate and partnership areas. Moderator: Ossie Borosh, KPMG LLP, Washington, DC; Panelist: Jennifer H. Alexander, Attorney Advisor, Office of Tax Policy, Department of Treasury, Washington, DC
  • What to Expect in the Post-Election Environment. This panel will provide an update and outlook on legislative developments impacting the real estate industry in 2013. Panelists: E. Ray Beeman, Tax Counsel and Special Advisor for Tax Reform, US House of Representatives, Committee on Ways and Means, Washington, DC; Robert M. Rozen, Ernst & Young LLP, Washington, DC
  • The Explosion of Nontraditional REITs and Other Hot REIT Issues. This panel will focus on REITs that own nontraditional assets, the unique issues they face and what may be coming next. It will also address a variety of other hot issues related to REIT taxation, including the impact of pre-paid rent under a section 467 lease on REIT qualification and the impact of the special allocation of management fees in a fund owning a REIT under the preferential dividend rules. Panelists: A. Cristina Arumi, Hogan Lovells, Washington, DC; Dianne O. Umberger, Ernst & Young LLP, Washington, DC
  • Update on the 3.8% Tax on Net Investment Income and its Impact on Real Estate. This panel will discuss the new federal income tax under section 1411 on net investment income that generally became effective as of January 1, 2013, including recent guidance and an analysis of the passive activity limitations for qualifying real estate professionals under section 469(c)(7). Moderator: Jeanne Sullivan, KPMG, Washington, DC; Panelist: David H. Kirk, Attorney, Office of Associate Chief Counsel, Passthroughs and Special Industries, IRS, Washington, DC


Session : ABATX1307
Estate & Gift Taxes
Conference : 2013 Midyear Meeting
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  • Chair: Derek L. Fletcher, US Trust, Dallas, TX
  • Current Developments.This panel will review developments in federal estate, gift and generation-skipping transfer tax laws since September, 2012. Panelists: Catherine V. Hughes, Office of Tax Policy, Department of Treasury, Washington, DC; George D. Karibjanian, Proskauer Rose LLP, Boca Raton, FL; Hannah W. Mensch, McLaughlin & Stern LLP, New York, NY
  • Displaying Value: Special Issues in Valuing Art for Estate, Gift and Income Tax Reporting. Valuing works of art is difficult, given the subjective aesthetic judgments involved and the fickle favor of critics, collectors and the general public. Knowing the value of a work of art is imperative in order to obtain a charitable contribution deduction for income and estate tax purposes, and is relevant for lifetime gifts and non-charitable transfers at death. This presentation will review appraisal requirements, possible penalties, the Art Advisory Panel and the treatment of blockage and other discounts, deductions for expenses of sale and the treatment of stolen or forged art. Speaker: Sarah M. Johnson, Venable LLC, Washington, DC
  • Home Sweet Home: Planning Issues for Residences. A family’s residence is often “home sweet home” and some clients may consider a home to be an easy asset to gift and remove from their taxable estate. This presentation will address: benefits and potential pitfalls of giving away a family home; practical planning suggestions on the most efficient transfer strategies; and issues associated with the use and maintenance of the home post-transfer. Speaker: Benjamin G. Carter, Winstead PC, Dallas, TX
  • Portability: Panacea? Pariah? Placebo? Although portability is scheduled to “sunset”, it will likely be a mainstay in the estate, gift and GST tax regime in the future. Not since the introduction of the unlimited marital deduction, has there been such a fundamental change in planning for clients’ estates. This presentation will explore many of the myths, and share the realities of planning with portability. The presentation will focus on how portability will change the way we look at lifetime and testamentary planning. Speaker: Lester B. Law, US Trust, Naples, FL


Session : ABATX1308
Indian Tribal Tax
Conference : 2013 Midyear Meeting
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  • Chair: Wendy Pearson, Pearson Law Offices, Seattle, Washington
  • Exploring The Unique Environment of The Tribal-IRS relationship. This panel will discuss specific aspects of the federal tax treatment of tribes. Tribes are unique in the political landscape. Because of their unique political status, questions often arise, on audit and in policymaking, about how to treat tribal governments and individual American Indians for federal tax purposes. This panel will describe the tribe's tax status and discuss prevailing views about how the IRS interacts with tribes and their members. Panelists: C. Joseph Lennihan LLM, Law Offices Of Joseph Lennihan, Albuquerque, NM; Bernice Delorme, General Counsel, Oglala Sioux, Grand Forks, ND
  • IRS Enforcement in Indian Country. This panel will focus on the thorny issue of how the IRS handles audit and collection issues with sovereign Indian nations, including a consideration of the issue how field audit procedures and practice contrast with audit procedures in other areas. IRS officials and tribal representatives will discuss the role and activities of the Indian Tribal Government subdivision of the IRS, recent court rulings regarding summons enforcement in Indian Country (Miccosukee v. U.S. (11th Cir. 2012), current substantive tax controversies, and other areas of controversy involving the administration of federal tax audits of tribal governments and their citizen members. Moderator: Wendy S. Pearson, Pearson Law Offices PS, Seattle, WA; Panelists: Christie Jacobs, Director, Indian Tribal Governments, IRS, Washington, DC; Mary Streitz, Dorsey & Whitney, Minneapolis, MN


Session : ABATX1309
Individual & Family Taxation and Pro Bono & Tax Clinics
Conference : 2013 Midyear Meeting
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  • Individual & Family Taxation Chair: Professor David L. Rice, California Polytechnic State University, Pomona, CA; Pro Bono & Tax Clinics Chair: Professor Keith Fogg, Villanova Law School, Villanova, PA
  • Hot Practice Tips for Representing an Individual Taxpayer Before and During an IRS Examination. q This Panel will explore hot tips for representation of individual taxpayers before the IRS and will further discuss and analyze various strategies and tips that can be used to represent zealously the taxpayer while, at the same time, acting both professionally and ethically under Circular 230. Analysis of various examination and pre-litigation strategies, including strategic considerations before and during the administrative process. Moderator: Elizabeth Nelson, Esq., David Lee Rice APLC, Torrance, CA; Speakers: Jonathan E. Strouse, Holland & Knight, Chicago IL; Juan F. Vasquez, Jr., Chamberlain, Hrdlicka White Williams & Aughtry , Houston, TX; Christin Bucci, Bucci Law Offices PA, Wilton Manors, FL; Stephen Black, Visiting Professor of Law, Texas Tech University School of Law, Lubbock, TX
  • Proposed Changes to the Guidelines for Innocent Spouse Relief. Proposed changes to the criteria for innocent spouse equitable relief were issued by the IRS in January 2012. This panel will review the ten changes to Rev Proc 2003-61 that are found in Notice 2012-8 from view of the practitioner and the government. Among these issues are the elimination of abuse as a separate factor, expansion of relief where there is fraud and expanded refund relief. Moderator: Professor Kathryn Sedo, University of Minnesota, Minneapolis, MN; Speakers: Susan Morgenstern, Legal Aid Society of Cleveland, Cleveland, OH ; Charles Hall, Office of Chief Counsel, IRS, Washington, DC; Robert B. Nadler, Legal Aid Society, Nashville, TN
  • Vanishing Time Limits for Equitable Relief Are the IRS and the Courts now more willing to expand the time to obtain innocent spouse relief because of equitable factors delaying the request? Last year, principles of equitable tolling led the Courts to be skeptical of the IRS’ two year deadline to administratively request equitable relief under Section 6015(f) and the IRS to completely abandon the deadline in Notice 2011-70. Is this consistent with the Tax Court’s 2009 holding in Pollock that the 90-day filing deadline for Tax Court Petitions under Section 6015(e) is jurisdictional and cannot be tolled? Moderators: Phyllis Horn Epstein, Epstein Shapiro & Epstein, Philadelphia, PA; Speaker: Sara G. Neill, Capes Sokol Goodman & Sarachan PC, St. Louis, MO; Professor Keith Fogg, Villanova Law School, Villanova, PA; Professor Carlton Smith, Cardozo Tax Clinic, Benjamin N. Cardozo School of Law, New York, NY


Session : ABATX1310
Investment Management
- PLEASE NOTE – Due to technical difficulties, the panel titled "Structuring and Operational Issues for Venture Capital Funds" is not included on this recording.
Conference : 2013 Midyear Meeting
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  • Chair: Raj Tanden, Mintz Levin Cohn Ferris Glovsky and Popeo PC, Los Angeles, CA
  • Structuring and Planning Issues for MLP Investments. This panel will discuss the current structuring alternatives for master limited partnership (MLP) investments in terms of choice of entity and structuring to accommodate different investor bases. The discussion will cover the structuring considerations to provide MLP exposure to institutional investors, including regulated investment companies (RICs), non-U.S. investors and pension plans. Moderator: William P. Zimmerman, Morgan Lewis & Bockius LLP, Philadelphia, PA; Panelist: Robert A. Prado, PriceWaterhouseCoopers LLP, Los Angeles, CA; C. Timothy Fenn, Latham & Watkins LLP, Houston, TX; Kenny Feng, CFA, President and CEO, Alerian MLP, Dallas, TX
  • Current Developments regarding Tax Issues for Regulated Investment Companies. This panel will discuss current developments for Regulated Investment Companies (RICs) which may include discussions regarding (i) the meaning of “reasonable and not due to willful neglect” standard in RIC savings provisions from the RIC Modernization Act legislation, (ii) whether the excise tax rules constitute an independent distribution system; (iii) the issues regarding dividend declarations and the delegation to officers to declare dividends; and (iv) updates from the Investment Company Institute regarding IRS announcement of extension of time for RICs to comply with FATCA and the expected issuance of final regulations and their effect on RICs; the status of foreign tax reclaims for RICs; and the hurdles faced by RICs in claiming treaty benefits in various jurisdictions. Moderator: William S. Pilling, Stradley Ronon Stevens & Young LLP, Philadelphia, PA; Panelist: Ryan Lovin, Assistant Counsel, Tax Law, Investment Company Institute, Washington, DC; Christopher Scarpa, Stradley Ronon Stevens & Young LLP, Philadelphia, PA; Amy B. Snyder, Ropes & Gray LLP, Boston, MA; Stephen Fisher, Ernst & Young LLP, Boston, MA
  • Structuring and Operational Issues for Venture Capital Funds. This panel will examine up to date issues that arise and practices with respect to venture capital funds, including use of preferred stock for investments (Sections 305 and 306 concerns) and structures to minimize unrelated business taxable income and effectively connected income. Moderator: Raj Tanden, Mintz Levin Cohn Ferris Glovsky and Popeo PC, Los Angeles, CA; Panelists: Jay G. Milkes, Ropes & Gray LLP, New York, NY; Joseph A. Riley, Willkie Farr & Gallagher LLP, New York, NY
  • - PLEASE NOTE – Due to technical difficulties, the panel titled “Structuring and Operational Issues for Venture Capital Funds” is not included on this recording



     


Showing sessions 1 - 10 of (42) TOTAL sessions
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