eConference
2016 Taxation eConference
Contains material from Jan 2017
2016 Taxation eConference
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The Taxation eConference features an impressive slate of topics with regionally and nationally renowned speakers covering current trends, updates in tax regulation and policy, and much more.
Highlights include:
Highlights include:
- Gain insight into The Traps and Pitfalls of the New Section 385 Regulations, including its impact on debt pushdown strategies.
- The 2016 Election and Prospects for Tax Reform with Dr. Leonard E. Burman, Robert C. Pozen Director of the Tax Policy Center, Washington DC.
- Explore the implications of crime on the family tax return – what is the impact of criminal gain by one partner in a marriage?
- Review the new partnership audit rules, with an emphasis on drafting considerations for partnership and LLC agreements and other related documents.
- Examine the federal income tax and information reporting provisions that may apply to non-resident aliens, resident liens, and U.S. persons receiving gifts from foreign persons.
- Explore recent developments in federal income taxation with Professor Bruce McGovern.
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1.
Recent Developments in Federal Income Taxation (Jan 2017)
Bruce A. McGovern
2.00
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Session 1 —122 mins
Recent Developments in Federal Income Taxation (Jan 2017)
Review significant court decisions, rulings, and statutory and regulatory developments of the past year.
Originally presented: Nov 2016 Taxation Conference
Bruce A. McGovern,
Houston College of Law - Houston, TX
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2.
Traps and Pitfalls of the New Section 385 Regulations (Jan 2017)
Bret Wells
0.75
0.00
0.00
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Session 2 —44 mins
Traps and Pitfalls of the New Section 385 Regulations (Jan 2017)
The Section 385 regulations are a sea-change event that will have profound impact given the three-year presumptions contained in the regulations and that they broadly apply to many deleveraging transactions and create a presumption of linkage. Explore the impact of Section 385 on debt pushdown strategies, potential workarounds to those impacts, scope limitations of the Section 385 regulations that define “tainted” debt versus “clean” debt, and the collateral damage of the Section 385 regulations to unanticipated situations.
Originally presented: Nov 2016 Taxation Conference
Bret Wells,
University of Houston Law Center - Houston, TX
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3.
The 2016 Election and Prospects for Tax Reform (Jan 2017)
Leonard E. Burman
1.00
0.00
0.00
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Session 3 —57 mins
The 2016 Election and Prospects for Tax Reform (Jan 2017)
The presidential election could radically shape tax policy in the United States because the two candidates have starkly different proposals. Explore the implications of the election for tax policy over the short and long run.
Originally presented: Nov 2016 Taxation Conference
Leonard E. Burman,
Tax Policy Center - Washington, DC
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4.
Distinguishing and Planning around Individual Goodwill (Jan 2017)
Bruce A. Johnson, Kenton E. McDonald
1.00
0.00
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Session 4 —65 mins
Distinguishing and Planning around Individual Goodwill (Jan 2017)
Practitioners and appraisers once dismissed distinguishing and planning around "individual goodwill" as far from serious. Now the practice is increasingly accepted and is in widespread use in ways which are, in fact, only a step or two away from negligence, if not fraud. Review these concepts and their limits, especially as they relate to structuring and restructuring around corporate lockup of built-in gains.
Originally presented: Nov 2016 Taxation Conference
Bruce A. Johnson,
Munroe, Park & Johnson, Inc. - San Antonio, TX
Kenton E. McDonald,
Branscomb | PC - Corpus Christi, TX
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5.
Civil and Criminal Employment Tax Enforcement—Employers Beware (Jan 2017)
Josh O. Ungerman
1.00
0.00
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Session 5 —60 mins
Civil and Criminal Employment Tax Enforcement—Employers Beware (Jan 2017)
The Department of Justice Tax Division and the IRS have once again elevated employment tax non-compliance to the top of their priority lists. Examine the government’s approach to businesses and individuals that fail to pay employment tax. Hear a discussion about IRS early action employment tax initiative, including often unexpected consequences of early IRS contact. Explore Professional Employer Organization certification, as well as the major risks and traps for the unwary in trust fund recover penalty investigations that may lead to and support a criminal prosecution. In addition to criminal investigations regarding employment tax matters, learn about injunctions which can actually result in a much shorter path to jail than a traditional criminal prosecution.
Originally presented: Nov 2016 Taxation Conference
Josh O. Ungerman,
Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Dallas, TX
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6.
Welcome to America… Now What? U.S. Income Taxation and Other Reporting Requirements (Jan 2017)
T. Charles Parr III
1.00
0.00
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Session 6 —56 mins
Welcome to America… Now What? U.S. Income Taxation and Other Reporting Requirements (Jan 2017)
Identify the federal income tax and information reporting provisions that may apply to non-resident aliens, resident aliens, and U.S. persons receiving gifts from foreign persons.
Originally presented: Nov 2016 Taxation Conference
T. Charles Parr III,
Parr & Associates - San Antonio, TX
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7.
Personal Liability for Corporate Tax Assessments (Jan 2017)
James F. Martens
1.00
0.25
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Session 7 —62 mins
Personal Liability for Corporate Tax Assessments (Jan 2017)
It’s your client’s worst nightmare. After serving as an officer, a director, or in some cases, an employee of a failed business, there’s a knock on the door. It’s from a sheriff serving a lawsuit alleging the client is personally liable for his or her employer's unpaid Texas taxes. Learn the laws that impose personal liability and how best to defend against it.
Originally presented: Nov 2016 Taxation Conference
James F. Martens,
Martens, Todd, Leonard, Taylor & Ahlrich - Austin, TX
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8.
New Partnership Audit Rules (Jan 2017)
Todd Keator, Mary A. McNulty
1.00
0.00
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Session 8 —58 mins
New Partnership Audit Rules (Jan 2017)
Recently, Congress repealed the current TEFRA regime and replaced it with new audit and collection procedures at the partnership level. Hear an overview of the new partnership audit rules, with an emphasis on drafting considerations for partnership and LLC agreements, and other related documents.
Originally presented: Nov 2016 Taxation Conference
Todd Keator,
Thompson & Knight LLP - Dallas, TX
Mary A. McNulty,
Thompson & Knight LLP - Dallas, TX
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9.
Crime and Marriage (Jan 2017)
Ian M. Comisky, William Cotter, Mary T. Vidas
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Session 9 —62 mins
Crime and Marriage (Jan 2017)
What are the tax implications of crime on the family tax return? What is the impact of criminal gain by one partner in a marriage? Should a spouse have known the money was tainted? Is there an innocent spouse aspect to this? Consider these questions and more.
Originally presented: Nov 2016 Taxation Conference
Ian M. Comisky,
Fox Rothschild LLP - Philadelphia, PA
William Cotter,
Internal Revenue Service, Criminal Investigation - San Antonio, TX
Mary T. Vidas,
Blank Rome LLP - Philadelphia, PA
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10.
Avoiding Tax Malpractice (Jan 2017)
Arthur J. "Kip" Dellinger
1.00
0.00
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Session 10 —58 mins
Avoiding Tax Malpractice (Jan 2017)
Tax practitioners are continuously confronted with potential potholes and landmines when preparing tax returns for and advising a client with regard to tax matters. Hear a discussion of the malpractice landscape for attorney and CPA tax practitioners with a focus on identifying risks and steps that may be taken to avoid exposure.
Originally presented: Nov 2016 Taxation Conference
Arthur J. "Kip" Dellinger,
Cooper, Moss, Resnick, Klein & Co., LLP - Sherman Oaks, CA
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11.
Cancellation of Debt (Jan 2017)
Crawford Moorefield
0.75
0.00
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Session 11 —44 mins
Cancellation of Debt (Jan 2017)
Explore how the downturn in the energy industry has made COD issues of more frequent concern, as have issues arising in connection with restructuring of debt obligations of partnerships and LLCs.
Originally presented: Nov 2016 Taxation Conference
Crawford Moorefield,
Strasburger & Price, LLP - Houston, TX
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12.
Using Your Estate Planning Family Limited Partnership for Income Tax Planning, Both at Death and While One is Living (Jan 2017)
Jerome M. Hesch Esq.
1.25
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Session 12 —72 mins
Using Your Estate Planning Family Limited Partnership for Income Tax Planning, Both at Death and While One is Living (Jan 2017)
Discover how to use the partnership income tax rules to transfer appreciated assets, currently owned by irrevocable trusts, either directly or through partnerships, to an individual who can obtain an income tax-free step-up in basis at death. Learn how to use partnerships to increase the basis in appreciated assets that a partnership or an irrevocable trust intends to sell while the senior family member is living.
Originally presented: Nov 2016 Taxation Conference
Jerome M. Hesch Esq.,
Aventura, FL
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13.
Data Security, Client Confidences, and Ethics Rules Applicable to the Protection of Client Information (Jan 2017)
Leslie C. Thorne, Emily Westridge Black
1.00
1.00
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Session 13 —61 mins
Data Security, Client Confidences, and Ethics Rules Applicable to the Protection of Client Information (Jan 2017)
Tax practitioners hold the keys—literally and figuratively—to some of their clients' most sensitive personal and financial information. Protecting this information has always been of paramount concern for practitioners and for the IRS. Explore the legal and regulatory context for the issue of data security from an ethics perspective. What do the ethics rules, including ABA Model Rule 1.6, require of practitioners in the area of data security and what are the consequences of violating those rules?
Originally presented: Nov 2016 Taxation Conference
Leslie C. Thorne,
Haynes and Boone, LLP - Austin, TX
Emily Westridge Black,
Haynes and Boone, LLP - Austin, TX