University of Texas School of Law

eConference

2018 Taxation eConference (Dec 2018)

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The 66th Annual Taxation Conference features an impressive slate of topics with regionally and nationally renowned speakers covering current trends, updates in tax regulation and policy, and much more.
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Total Credit Hours:
13.50 | 1.50 ethics     Credit Info

TX MCLE credit expires: 11/30/2019

Includes: Audio Paper Slides

$525  

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Credit Hours
1. Recent Developments in Federal Income Taxation (Dec 2018)

Bruce A. McGovern

2.00 0.00 0.00 2.00  

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Audio (mp3) 121 mins
Paper (pdf) 132 pgs
Slides (pdf) 26 pgs

SESSION 1 — 121 mins, credit 2.00

Session 1:

Recent Developments in Federal Income Taxation (Dec 2018)

Review significant court decisions, rulings, and statutory and regulatory developments of the past year.

Originally presented at: Nov 2018 Taxation Conference

Bruce A. McGovern, South Texas College of Law Houston - Houston, TX

2. Texas State and Local Tax: New Developments (Dec 2018)

James F. Martens

1.00 0.00 0.00 1.00  

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Audio (mp3) 61 mins
Paper (pdf) 89 pgs

SESSION 2 — 61 mins, credit 1.00

Session 2:

Texas State and Local Tax: New Developments (Dec 2018)

Learn about important new developments in the Texas franchise tax and sales tax laws that affect your tax compliance and tax planning practices. Examine recent court cases and policies affecting the franchise tax COGS calculation, as well as the South Dakota v. Wayfair decision and how it affects businesses that sell across state lines.

Originally presented at: Nov 2018 Taxation Conference

James F. Martens, Martens, Todd, Leonard & Ahlrich - Austin, TX

3. Perspective on the Tax Legislative Process (Dec 2018)

Christopher Hanna

1.00 0.00 0.00 1.00  

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Audio (mp3) 60 mins
Paper (pdf) 19 pgs

SESSION 3 — 60 mins, credit 1.00

Session 3:

Perspective on the Tax Legislative Process (Dec 2018)

Get a behind the scenes look at the Tax Cuts and Jobs Act, focusing on how specific provisions were enacted and the intent behind the provisions.

Originally presented at: Nov 2018 Taxation Conference

Christopher Hanna, Southern Methodist University Dedman School of Law - Dallas, TX

4. Taxation of Bitcoin, its Progeny and Derivatives: Coin Ex Machina (Dec 2018)

Stevie D. Conlon

1.00 0.00 0.00 1.00  

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Audio (mp3) 56 mins
Slides (pdf) 21 pgs

SESSION 4 — 56 mins, credit 1.00

Session 4:

Taxation of Bitcoin, its Progeny and Derivatives: Coin Ex Machina (Dec 2018)

Bitcoin and other cryptocurrencies, along with Initial Coin Offerings and tokens has continued to grow after becoming the focus of many last year. Review a basic explanation of blockchain and what a cryptocurrency is, and get an overview of federal income tax guidance and important tax questions that remain.

Originally presented at: Nov 2018 Taxation Conference

Stevie D. Conlon, Wolters Kluwer - Chicago, IL

5. Understanding the Benefits of the New Section 199A Deduction (Dec 2018)

William Paul Bowers

1.00 0.00 0.00 1.00  

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Audio (mp3) 60 mins
Paper (pdf) 1 pgs
Paper (pdf) 74 pgs
Slides (pdf) 6 pgs

SESSION 5 — 60 mins, credit 1.00

Session 5:

Understanding the Benefits of the New Section 199A Deduction (Dec 2018)

Cut through the byzantine complexity of Section 199A to understand the Section’s benefits and who gets it, and explore the guardrails that limit the category of owners and the types of income that qualify for the benefit and what we know regarding Treasury guidance.

Originally presented at: Nov 2018 Taxation Conference

William Paul Bowers, Norton Rose Fulbright - Dallas, TX

6. Rock, Paper, Scissors? Choice of Entity After Tax Reform (Dec 2018)

Barbara Spudis de Marigny

0.75 0.00 0.00 0.75  

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Audio (mp3) 52 mins
Slides (pdf) 26 pgs

SESSION 6 — 52 mins, credit 0.75

Session 6:

Rock, Paper, Scissors? Choice of Entity After Tax Reform (Dec 2018)

The Tax Cuts and Jobs Act of 2017 changed the tax treatment of business entities, including a reduction in the corporate rate and a new deduction for partners, and brought new considerations into play when choosing the form of doing business for your clients. Hear about the factors that may influence your selection now, when and why pass-through entities may still be the right choice, and how and when multi-entity structures may be useful.

Originally presented at: Nov 2018 Taxation Conference

Barbara Spudis de Marigny, Orrick, Herrington & Sutcliffe LLP - Houston, TX

7. Partnership Audit Update (Dec 2018)

Brandon Bloom, Mary A. McNulty

1.00 0.50 0.00 1.00 | 0.50 ethics  

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Audio (mp3) 61 mins
Paper (pdf) 32 pgs
Slides (pdf) 34 pgs

SESSION 7 — 61 mins, credit 1.00 | 0.50 ethics

Session 7:

Partnership Audit Update (Dec 2018)

Explore the latest developments and current status of the new partnership audit rules, as well as tips, traps and trends in drafting partnership and LLC agreement provisions addressing these rules, and learn how to successfully navigate issues in drafting such provisions, including how to determine who the client is and how to address potential conflicts of interest among partners.

Originally presented at: Nov 2018 Taxation Conference

Brandon Bloom, Thompson & Knight LLP - Dallas, TX
Mary A. McNulty, Thompson & Knight LLP - Dallas, TX

8. Structuring Business Transactions After the Tax Cuts and Jobs Act (Dec 2018)

Michael P. Bresson

0.75 0.00 0.00 0.75  

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Audio (mp3) 52 mins
Slides (pdf) 20 pgs

SESSION 8 — 52 mins, credit 0.75

Session 8:

Structuring Business Transactions After the Tax Cuts and Jobs Act (Dec 2018)

Examine the impact of the Tax Cuts and Jobs Act on mergers and acquisitions, including the effect of new tax rates, expanded bonus depreciation, and new limitations on interest deductions.

Originally presented at: Nov 2018 Taxation Conference

Michael P. Bresson, Baker Botts L.L.P. - Houston, TX

9. International Changes  (Dec 2018)

Bret Wells

1.00 0.00 0.00 1.00  

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Audio (mp3) 54 mins
Slides (pdf) 19 pgs

SESSION 9 — 54 mins, credit 1.00

Session 9:

International Changes  (Dec 2018)

The international tax arena was significantly changed in 2017 with the Tax Cuts and Jobs Act, including an expansion of its reach into purely domestic transactions. Discuss these changes, and identify the key issues they raise for practitioners.

Originally presented at: Nov 2018 Taxation Conference

Bret Wells, University of Houston Law Center - Houston, TX

10. Ethics Jeopardy (Dec 2018)

Claude E. Ducloux

1.00 1.00 0.00 1.00 | 1.00 ethics  

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Audio (mp3) 55 mins
Slides (pdf) 32 pgs

SESSION 10 — 55 mins, credit 1.00 | 1.00 ethics

Session 10:

Ethics Jeopardy (Dec 2018)

Enjoy an hour of interactive study of numerous ethics decisions and opinions, illustrated with fact situations, and challenging the audience to make the right ethical choice.

Originally presented at: Nov 2018 Taxation Conference

Claude E. Ducloux, Attorney at Law - Austin, TX

11. The Gig Economy (Dec 2018)

Jason Boulette

1.00 0.00 0.00 1.00  

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Audio (mp3) 64 mins
Paper (pdf) 34 pgs
Slides (pdf) 13 pgs

SESSION 11 — 64 mins, credit 1.00

Session 11:

The Gig Economy (Dec 2018)

Explore the effects of the sharing economy on the traditional employment model as companies use technology to connect providers and end-users in novel ways and individual providers increasingly view themselves as entrepreneurs with their own business aspirations. Specific topics include the scope of the limitations of the employee/contractor classification system, the use of arbitration agreements as a response to judicial second-guessing, the scope of an employee’s fiduciary duty, the ownership of employee inventions, and some of the potential consequences associated with replacing the traditional employment model with individually-defined, market-driven, peer-to-peer business relationships.

Originally presented at: Nov 2018 Taxation Conference

Jason Boulette, Boulette Golden & Marin L.L.P. - Austin, TX

12. Exempt Organizations Update (Dec 2018)

Jonathan S. Blum

1.00 0.00 0.00 1.00  

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Audio (mp3) 59 mins
Slides (pdf) 21 pgs

SESSION 12 — 59 mins, credit 1.00

Session 12:

Exempt Organizations Update (Dec 2018)

Learn how tax reform and other current developments have directly impacted tax-exempt organizations.

Originally presented at: Nov 2018 Taxation Conference

Jonathan S. Blum, Polsinelli PC - Dallas, TX

13. Putting It On and Taking It Off: Managing Tax Basis Today (For Tomorrow) (Dec 2018)

Paul S. Lee

1.00 0.00 0.00 1.00  

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Audio (mp3) 60 mins
Paper (pdf) 265 pgs
Slides (pdf) 48 pgs

SESSION 13 — 60 mins, credit 1.00

Session 13:

Putting It On and Taking It Off: Managing Tax Basis Today (For Tomorrow) (Dec 2018)

“Tax Reform” has arrived, and the importance of the management and creation of tax basis – and the opportunities surrounding it – have never been greater. Examine the innovative tax basis management techniques that strip, shift, create, concentrate, and maximize basis where it can be of most benefit to taxpayers, including: (1) upstream planning and powers of appointment to create basis; (2) maximizing and multiplying the “step-up” in basis; (3) the upside of leverage; (4) partnership planning to move basis to where you want it; (5) novel uses of grantor trusts and disregarded entities in basis management; (6) how to “base-up” foreign assets for U.S. taxpayers; and (7) planning that benefits charity while capturing new basis for the family.

Originally presented at: Nov 2018 Taxation Conference

Paul S. Lee, Northern Trust - New York, NY