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2016 Joint Meeting

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(c) [2016] American Bar Association.
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Showing sessions 31 - 39 of (39) TOTAL sessions
(PREV 10)  1 2 3 4


Event : ABATX34


Session : ABATX16134
Diversity Part 3
Conference : 2016 Joint Meeting
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  • Tax and Planning Considerations for Special Needs Trusts. Special Needs Trusts (SNTs) are an important planning tool for families that wish to secure the future of a family member challenged by a disability. This occurs when a carefully prepared and administered SNT allows an individual’s government benefits to coexist with funds in the SNT. The presenters will explain important differences between first-party and third-party SNTs so that tax and estate planning professionals will know when each type should be used. Critical considerations in preparing and administering estate plans that benefit persons with disabilities will be discussed, including income tax issues, designation of IRA benefits, apportionment issues, using a spousal SNT, inter-vivos versus testamentary SNTs, and many practical tips. In addition, the panelists will discuss planning possibilities available to persons with disabilities using the new ABLE Act trusts, including experience to date with the IRS’s administration of the ABLE Act and challenges that clients with disabilities may encounter in working with the IRS. Moderator: Professor Amy Morris Hess, University of Tennessee College of Law, Knoxville, TN; Panelists: Josh Beck, Attorney Advisor, IRS, Pompano Beach, FL; Professor David M. English, University of Missouri School of Law, Columbia, MO; Elizabeth Lindsay-Ochoa, Loring Wolcott & Coolidge, Boston, MA; Mary T. Schmitt Smith, Lipson Neilson Cole Seltzer Garin PC, Bloomfield Hills, MI
  • Fundamental IRC § 501(c)(3) Organization Issues through the Eyes of Current Case Law. In order to qualify and maintain tax exempt status under IRC § 501(c)(3), an organization must adhere to certain requirements including the need to further a tax exempt purpose, follow the prohibitions against private inurement and private benefit, and adhere to the limitations with respect to lobbying and political activities. The panelists will highlight current case law to explain each of these requirements. In addition, the panelists will discuss the unrelated business income tax rules and the procedural issues that arise during the litigation of cases involving denial of tax exempt status. Moderator: Jairo G. Cano, Agostino & Associates PC, Hackensack, NJ; Panelists: Farah N. Ansari, Schenck Price Smith & King LLP, Florham Park, NJ; Judith Kim, Krokidas & Bluestein LLP, Boston, MA; Courtney D. Jones, Attorney, Exempt Organizations, IRS Office of Chief Counsel, Washington, DC


Session : ABATX16135
Tax Practice Management and Young Lawyers Forum
Conference : 2016 Joint Meeting
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  • Legal Incubators: What Are They and How Can They Impact My Practice? This panel, comprised of individuals on the forefront of the legal incubator movement, will discuss the emergence of incubators and residency programs across the country. They will share how these programs are benefitting newly-admitted lawyers, experienced practitioners, and the communities we all serve.
  • Panelists: Hanford Y. Chiu, Chiu Crowell McMullen & Sanders PC, Boston, MA; Anne-Marie Rábago, California Western School of Law, San Diego, CA; Roger Royse, Royse Law Firm PC, Menlo Park, CA; Leonard Zandrow, Justice Bridge Legal Center, Boston, MA


Session : ABATX16136
Employee Benefits (TX) and Employee Benefits Group (TE)
Conference : 2016 Joint Meeting
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  • Plan Participant Disclosures. Plan sponsors are responsible for a number of participant disclosures to pension and welfare plan participants and beneficiaries. Failure to follow such requirements can be costly. This panel will focus on summary plan descriptions after Amara and Footlocker, the requirements of ERISA §104(b), and coordination of ERISA §408(b)(2) service provider disclosures and §404(a)(5) participant plan and investment fee disclosures. Moderator: Professor Kathryn J. Kennedy, The John Marshall Law School, Chicago, IL; Panelists: John Paliga, Gordon Feinblatt, Baltimore, MD; Erin Sweeney, Miller and Chevalier, Washington, DC; Frank Palmieri, Palmieri & Eisenberg, Princeton, NJ
  • 401(k) Plans on Autopilot. This panel will discuss automatic plan features including automatic enrollment, automatic escalation, default investments, and automatic investment rebalancing. The panel will review and examine fiduciary and administrative concerns and problems as well as the benefits to plan sponsors and participants, that these automatic plan features present. Moderator: Bret Hamlin, Hill Ward Henderson, Tampa, FL; Panelists: Joni Andrioff, Steptoe & Johnson LLP, Chicago, IL; Puneet Arora, Towers Watson, Arlington, VA; Frank Palmieri, Palmieri & Eisenberg, Princeton, NJ
  • Maintaining Retirement Plan Documents After Revenue Procedure 2016-37. Employers with individually designed retirement plans need to consider what steps are reasonable to take in light of the restricted access to the IRS determination letter program under Revenue Procedure 2016-37. This panel will focus on the practical implications of this change, including the impact on plan design, the annual IQPA audit process and M&A transactions. This panel will also cover guidance that may be issued prior to the meeting regarding related changes to the EPCRS program. Moderator: Andrew Liazos, McDermott Will & Emery LLP, Boston, MA; Panelists: Karen Field, KPMG, Washington, DC; Rhonda Migdail, Mercer, Washington, DC; Stuart Sirkin, The Segal Company, Washington, DC; Seth H. Tievsky, Senior Technical Advisor to the Director, IRS, Washington, DC (Invited)


Session : ABATX16137
Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE)
Conference : 2016 Joint Meeting
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  • Current Developments. Jeff Gonya will review current developments in fiduciary income tax, and Cathy Hughes will update the committee on developments within the Treasury and the Service. Panelists: Catherine V. Hughes, Office of Tax Policy, Department of Treasury, Washington, DC; Jeffrey K. Gonya, Venable LLP, Baltimore, MD
  • The New Basis Consistency Rules: The Top Issues Facing Practitioners. Temporary and proposed regulations regarding the basis consistency and information reporting requirements of new §§1014(f) and 6035 were published in the Federal Register on March 4, 2016. Now that practitioners have had time to analyze and digest the rules, this panel will discuss the top issues faced when trying to comply with them. Panelists: Lester B. Law, Abbot Downing, Naples, FL; Hannah W. Mensch, Ehrenkranz Partners, New York, NY; Stacey Delich-Gould, Morrison Cohen, New York, NY
  • The “Shark Fin” CLAT – A Valuable Estate Planning Tool, or Should You Stay Out of the Water? A “Shark Fin” CLAT is a charitable lead trust with a very low charitable payment for most years, with dramatically increasing payments at the end of the CLAT term. This panel will discuss the advantages and disadvantages of the “Shark Fin” CLAT and whether it might be worth it for you and your clients to get into the water. Panelists: Martin Hall, Ropes & Gray, Boston, MA; A. Christopher Sega, Venable LLP, Washington, DC
  • Painting By Numbers: The Art of Planning With Art. This panel will discuss the issues involved when incorporating art and other collectibles into an overall estate and financial plan. Both federal and state tax law considerations, as well as non-tax law considerations, will be addressed through various case studies. Panelists: Ramsay H. Slugg, US Trust, Fort Worth, TX; Maura Whelan, Simpson Thacher, New York, NY; Diana Wierbicki, Withers Bergman, New York, NY


Session : ABATX16138
Pro Bono & Tax Clinics
Conference : 2016 Joint Meeting
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  • National Taxpayer Advocate’s Public Forums on Taxpayer Needs and Preferences. National Taxpayer Advocate Nina Olson will speak about her ongoing efforts, in light of the IRS Future State plans, to gather information from real taxpayers and their representatives about what they need to comply with the tax laws. Panelists: Nina Olson, National Taxpayer Advocate, IRS, Washington, DC
  • Poverty and Tax in America. The harsh realities of living in poverty impact all areas of a person’s life. Tax compliance is far down on a family’s priority list when basic needs of shelter and food are not secure. This panel will present lessons from social science research on how complex family structures, particularly amongst people living in or near poverty in America can complicate tax filing and tax administration generally. Panelists will discuss existing and proposed mechanisms for accommodating hardships in tax policy and administration. Moderator: Susan Morgenstern, Taxpayer Advocate Service, Cleveland, OH; Panelists: Professor Leslie Book, Villanova University, Villanova, PA; Elaine Maag, Urban-Brookings Tax Policy Center, Washington, DC Co-sponsored by: Individual & Family Taxation
  • Recent Developments. Implementation of the 2015 PATH Act kicked into high gear in August with the release of Notice 2016-48 relating to ITINs. In addition, the Service released proposed regulations implementing PATH and other statutory amendments relating to education tax credits, as well as a draft revision of the Return Preparer’s Due Diligence Checklist. Panelists will provide an overview of these developments including opportunities for public comment. Panelists: Rochelle Hodes, Office of Tax Policy, Department of Treasury, Washington, DC; Caleb Smith, WilmerHale Legal Services Center of Harvard Law School, Jamaica Plain, MA
  • Adopt-A-Base. The Tax Section partners with the Armed Forces and the IRS to provide training to military VITA volunteers on bases across the country. As part of the Section’s commitment to pro bono services for our service members, the Section works to recruit law firms or groups of individuals to adopt a local base to provide this important tax training in January and December, preparing the service personnel for the tax filing season. This panel of experienced military VITA instructors and the IRS national coordinator of the program will explain the volunteer opportunities available for the expansion of the Adopt-A-Base program for the 2017 filing season, and share feedback from their recent experiences, including do’s and don’ts. Moderator: C. Wells Hall III, Nelson Mullins Riley & Scarborough, Charlotte, NC; Panelists: Rawlin Tate, Senior Tax Analyst (Stakeholders Partnership Education and Communication Division), IRS, Atlanta, GA; Kevin Tabor, Thompson Hine, Cleveland, OH; Derek Wagner, Pro Bono Counsel, ABA Section of Taxation, Washington, DC; Fred Murray, Grant Thornton, Washington, DC
  • Military Tax Issues. Service members and their families face tax issues unique to the military, and special substantive and procedural treatment is often available to them. This panel will focus on questions of domicile and double taxation by states, and also cover the casualty loss rules that apply when a service member is killed in the course of a deployment. Tax practitioners should also be aware of common legal problems faced by veterans outside the tax context. The panelists will dispel common myths regarding military discharges and veterans benefits and explain the resources available to help veterans in need. Finally, panelists will offer suggestions for collaboration between tax and veterans’ organizations. Moderator: Catherine Strouse, Christine A. Brunswick Public Service Fellow, Legal Aid Society of San Diego, San Diego, CA; Panelists: Susan E. Mitchell, Lieutenant Colonel (Ret.), US Army Judge Advocate General’s Corps, Springfield VA; Betsy Gwin, Veterans Legal Clinic, WilmerHale Legal Services Center of Harvard Law School, Jamaica Plain, MA


Session : ABATX16139
Sales, Exchanges & Basis
Conference : 2016 Joint Meeting
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  • Current Developments in Sales, Exchanges & Basis. « Panelists review recent case law and guidance on traditional sale, exchange, and basis issues, and section 1031 developments. Panelists: John B. Lovelace, Attorney, Branch 5, Income Tax & Accounting, IRS Office of Chief Counsel, Washington, DC; David Shechtman, Drinker Biddle & Reath LLP, Philadelphia, PA
  • Are Sale – Leasebacks on the Menu? Companies having considerable owner-occupied real estate, such as the restaurant chains Red Lobster and Bob Evans, have found a sale-leaseback of their properties to be an attractive strategy, both before and after the 2015 prohibition on REIT spinoffs in section 355(h). The panel will discuss the motivations and problem areas associated with such sale-leaseback transactions. These include such tax issues as possible recharacterization as a secured financing, below-market rent as creating additional selling price, and when section 1031 may apply to disallow a loss on sale. Key financial accounting aspects will also be discussed. Moderator: Aaron S. Gaynor, Roberts & Holland, New York, NY; Panelists: Professor Bradley T. Borden, Brooklyn Law School, Brooklyn, NY; Stephen M. Breitstone, Meltzer Lippe Goldstein & Breitstone LLP, Mineola, NY; Glenn Johnson, EY, Washington, DC; Stephen J. Toomey, Senior Counsel, IRS Office of Chief Counsel (Income Tax and Accounting), Washington, DC
  • “I Was Ripped Off. Do I Get a Deduction?” Adlai Stevenson reportedly said: “There was a time when a fool and his money were soon parted, but now it happens to everybody.” When faced with a taxpayer and his or her quickly-parted money, courts must discern whether a theft loss, business bad debt loss, non-business bad debt loss, or loss on equity investment has occurred, and whether there is a reasonable prospect of recovery. The panel will review recent case law on such issues, including the Tax Court’s decision in Riley, Tax Court Memo 2016-46, and the Court of Federal Claims’ decision in Adkins, 117 AFTR 2d 2016-779 (2016). Moderator: Professor Roberta Mann, University of Oregon School of Law, Eugene, OR; Panelists: Rafi W. Motttahedeh, Jenner & Block LLP, Chicago, IL; Matthew E. Rappaport, New York, NY; Norma C. Rotunno, Senior Technician Reviewer, Branch 2, Income Tax & Accounting, IRS Office of Chief Counsel, Washington, DC; Co-sponsored by: Individual & Family Taxation
  • “Reserve Some Condominiums for Me. And I Want to Defer My Tax!” Taxpayers often are approached by developers looking to buy their land. Taxpayers may be willing to sell the property only if the transaction is structured in a way that does not trigger taxable income to them. In condominium developments, taxpayers may wish to receive newly constructed condominium units in exchange for their property. This panel will examine whether various alternative structures allow for nonrecognition treatment. Moderator: E. John Wagner II, Williams Parker Harrison Dietz & Getzen, Sarasota, FL; Panelists: Glenn Johnson, EY, Washington, DC; John B. Lovelace, Attorney, Branch 5, Income Tax & Accounting, IRS Office of Chief Counsel, Washington, DC; Mark E. Wilensky, Meltzer Lippe Goldstein & Breitstone LLP, Mineola, NY


Session : ABATX16140
Civil & Criminal Tax Penalties
Conference : 2016 Joint Meeting
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  • Reports of Subcommittees on Important Developments. Important Developments (Criminal) – Michel R. Stein and Cory Stigile, Hochman Salkin Rettig Toscher & Perez PC, Beverly Hills, CA; Important Developments (Civil) Sara Neill, Capes Sokol Goodman Sarachan PC, St. Louis, MO; IRS Investigations and Practices – Michael A. Villa Jr., Meadows Collier Reed Cousins Crouch & Ungerman LLP, Dallas, TX; Legislative and Administrative Developments – Brian McManus, Latham & Watkins LLP, Boston, MA; Monetary Violations and Forfeitures – Peter Hardy, Post & Schell PC, Philadelphia, PA and Loren Washburn, Washburn Law Group, Salt Lake City, UT; Sentencing Guidelines – Matt Hicks, Caplin & Drysdale Chtd., Washington, DC, and Jeffrey A. Neiman, Marcus Neiman & Rashbaum, Fort Lauderdale, FL; Department of Justice Procedures – Mark Matthews, Caplin & Drysdale Chtd., Washington, DC; Voluntary Disclosure and Compliance – David Axelrod, Shumaker Loop & Kendrick LLP, Columbus, OH and Sarah Wirskye, Meadows, Collier Reed Cousins Crouch & Ungerman LLP, Dallas, TX
  • Department of Justice Tax Division Update. Moderator: Niles A. Elber, Caplin & Drysdale, Washington, DC; Panelist: Caroline D. Ciraolo, Principal Deputy Assistant Attorney General, Department of Justice, Tax Division, Washington, DC
  • Civil and Criminal Enforcement Tools for Use Against Overseas Taxpayers and Taxpayers with Overseas Assets. This panel will address how IRS and Department of Justice enforce, or attempt to enforce, assessments and judgments obtained against US taxpayers (both in the civil and criminal, i.e., restitution, contexts) who have assets overseas or reside overseas themselves. Moderator: Brian Ketchum, Kostelanetz & Fink LLP, New York, NY; Panelists: Joseph A. DiRuzzo III, Fuerst Ittleman David & Joseph PL, Miami, FL; Brian McManus, Latham & Watkins LLP, Boston, MA; Grover Hartt III, Chief, Southwestern Civil Trial Section, Department of Justice Tax Division, Dallas, TX
  • Valuation Misstatement Penalties. When seeking to collect penalties for a valuation misstatement, the IRS can choose from multiple options. The IRS may pursue the taxpayer for: negligence penalties under §6662(b)(1) based on the taxpayer’s failure to provide accurate information to the appraiser, as in Estate of Dieringer v. Commissioner, 146 T.C. 8 (March 30, 2016); substantial estate or gift tax valuation understatement penalties under §6662(b)(5), increased by §6662(h) if the valuation misstatement is gross; penalties for transactions lacking economic substance under §6662(b) (6); penalties for undisclosed foreign financial assets under §6662(b)(7); penalties for an inconsistent estate basis under §6662(b)(8); reportable transaction penalties under §6662A; and fraud penalties under §6663. In addition, the IRS may pursue penalties directly from the appraisers under §6695A. This panoply of penalties necessarily impacts the interactions between taxpayers and the appraisers on whom they rely in filing estate and gift tax returns. Learn the essentials for avoiding and defending against these penalties from a panel of those who regularly litigate valuation cases. Moderator: Jenny Johnson, Johnson Moore, Chicago, IL; Panelists: Keri D. Brown, Baker Botts LLP, Houston, TX; J. Allen Kosowsky, Shelton, CT; Carina J. Campobasso, Office of IRS Chief Counsel, Boston, MA Cosponsored by: RPTE Tax Litigation and Controversy Committee
  • It’s a Small World After All: Evidence in Offshore Noncompliance Cases (Part II). The panel will continue its discussion of government’s ability to use stolen or improperly obtained foreign records, such as Panama Papers, in administrative or court proceedings. The panel will also discuss government’s ability to obtain foreign asset information through legal means and will address various defenses available to practitioners to prevent the government from either obtaining or using legally or illegally obtained evidence. Moderator: Richard J. Sapinski, Sills Cummis & Gross PC, Newark, NJ; Panelists: Peter D. Hardy, Ballard Spahr LLP, Philadelphia, PA; Joseph A. Rillotta, Drinker Biddle, Washington, DC; Edward M. Robbins Jr., Hochman Salkin Rettig Toscher & Perez PC, Beverly Hills, CA; Zhanna A. Ziering, Caplin & Drysdale Chartered, New York, NY


Session : ABATX16141
Corporate Tax
Conference : 2016 Joint Meeting
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  • Recent Section 355 Developments. The panel will explore the recentlyreleased proposed regulations addressing several of the section 355 spin off requirements including the no device, active trade or business and business purpose requirements, as well the government’s continued deliberation as to whether to use its authority under section 337(d) to address its General Utilities repeal concerns in the section 355 context. In addition, the panel will discuss the impact of recently-released Rev. Proc. 2016-40 addressing pre-spin off recapitalizations of controlled corporation stock involving high-vote/low-vote structures. Moderator: Scott M. Levine, Jones Day, Washington, DC; Panelists: Stephen Charbonnet, KPMG LLP, New Orleans, LA; Gregory N. Kidder, Steptoe & Johnson LLP, Washington, DC; Robert H. Wellen, Associate Chief Counsel (Corporate), IRS, Washington, DC; Krishna P. Vallabhaneni, Deputy Tax Legislative Counsel, Office of Tax Policy, Department of Treasury, Washington, DC
  • Debt and Equity as of October 1, 2016. This panel will review the Treasury’s proposed regulations under section 385 and subsequent developments to date. Moderator: William D. Alexander, Skadden Arps Slate Meagher & Flom LLP, Washington, DC; Panelists: David Garlock, EY, Washington, DC; Lisa Zarlenga, Steptoe & Johnson LLP, Washington, DC; Kevin Jacobs, Senior Technician Reviewer, Branch 4, IRS Office of Associate Chief Counsel (Corporate), Washington, DC; Filiz Serbes, Branch Chief, Branch 3, IRS Office of Associate Chief Counsel (Corporate), Washington, DC


Session : ABATX16143
Section Program: Nationwide Marriage Equality Revisited: Emerging Issues
Conference : 2016 Joint Meeting
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  • In the fifteen months since the Supreme Court’s decision in Obergefell v. Hodges, a number of interesting issues have emerged that impact same-sex couples and the practitioners who advise them as well as advisors to clients who have family members in same-sex relationships. This panel will discuss the following topics: Issues affecting same-sex couples in estate and tax planning; Employee benefits and employment issues for couples in same-sex marriages; Transition issues facing same-sex married couples in states that previously banned same-sex marriage; Retroactivity and other issues concerning construction of wills, trusts, and deeds; Planning for clients who have family members in same-sex marriages and other committed relationships; and The increasing use of religion to discriminate against same-sex couples. Moderator: Professor Amy Morris Hess, University of Tennessee College of Law, Knoxville, TN; Panelists: Professor William LaPiana, New York Law School, New York, NY; Professor Leeford Tritt, University of Florida College of Law, Gainesville, FL; Sponsored by: RPTE Standing Committee on Diversity and Inclusion



     


Showing sessions 31 - 39 of (39) TOTAL sessions
(PREV 10)  1 2 3 4



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