eConference

2020 Taxation eConference

Contains material from Jan 2021

2020 Taxation eConference
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UT Law CLE’s 2020 Taxation Conference presents the expertise and in-depth analysis essential to understanding where tax law is, where it came from, and where it is going. With a renowned slate of regional and national speakers, the conference is a must attend event for those looking to keep current amidst a dramatically changing tax landscape.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 14.25 | 2.50 ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 12/31/2021

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Preview Sessions
Credit

1. Recent Developments in Federal Income Taxation (Jan 2021)

Stanley L. Blend

2.00 0.00 0.00 2.00
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(mp4)
122 mins
(mp3)
112 mins
(pdf)
93 pgs
Session 1 — 122 mins, credit 2.00
Recent Developments in Federal Income Taxation (Jan 2021)

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

Originally presented at: Dec 2020 Taxation Conference

Stanley L. Blend, Clark Hill, PLC - San Antonio, TX

2. Texas Franchise and Sales Taxes: Recent Developments (Jan 2021)

Jimmy Martens

1.00 0.00 0.00 1.00
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(mp4)
63 mins
(mp3)
58 mins
(pdf)
90 pgs
(pdf)
26 pgs
Session 2 — 63 mins, credit 1.00
Texas Franchise and Sales Taxes: Recent Developments (Jan 2021)

Viruses or not, the Texas Comptroller has been busy writing controversial franchise and sales tax rules while Texas courts are issuing decisions on a variety of franchise tax and sales tax issues. In fact, the Texas Supreme Court issued three cases on one day this April addressing the different cost of goods sold issues for the franchise tax. Learn about these new developments and how they may affect your practices and your clients.

Originally presented at: Dec 2020 Taxation Conference

Jimmy Martens, Martens, Todd, Leonard & Ahlrich - Austin, TX

3. Update from the IRS Office of Chief Counsel (Jan 2021)

Michael J. Desmond

0.75 0.00 0.00 0.75
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(mp4)
48 mins
(mp3)
44 mins
(pdf)
13 pgs
Session 3 — 48 mins, credit 0.75
Update from the IRS Office of Chief Counsel (Jan 2021)

The past 12 months have presented unprecedented challenges for the Office of Chief Counsel and the IRS in general. Substantial progress was being made toward completion of all major guidance projects implementing the Tax Cuts and Jobs Act when the COVID-19 pandemic hit and the IRS was enlisted to assist in delivering significant aspects of the economic relief enacted by Congress. The Chief Counsel provides an update on the progress that has been made on both of these fronts.

Originally presented at: Dec 2020 Taxation Conference

Michael J. Desmond, Internal Revenue Service - Washington, DC

4. Multistate Tax Update: Accidental Nexus, COVID-19, Texas Economic Nexus, Internet Sales, and Digital Goods (Jan 2021)

Christina A. Mondrik

1.00 0.00 0.00 1.00
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(mp4)
58 mins
(mp3)
53 mins
(pdf)
49 pgs
Slides
(pdf)
3 pgs
Session 4 — 58 mins, credit 1.00
Multistate Tax Update: Accidental Nexus, COVID-19, Texas Economic Nexus, Internet Sales, and Digital Goods (Jan 2021)

The expansion of remote workers during the public health crisis has created significant multistate tax issues for businesses with employees or other representatives who are remotely working from out-of-state either because they live in a different state from where they work, they got “stuck” traveling out-of-state, or some other reason. Some state taxing authorities have offered “temporary” nexus exceptions, but others are reviewing matters on a case-by-case basis, creating additional uncertainty. An uptick in internet sales and sales of digital goods combined the expansion of economic nexus standards has caused many states to take another look at the tax implications of those transactions. Learn about these multistate updates and Texas-specific updates related to economic nexus standards and local tax sourcing of Internet sales and digital goods.

Originally presented at: Dec 2020 Taxation Conference

Christina A. Mondrik, Mondrik & Associates - Austin, TX

5. Stranded: Tax Consequences for Nonresidents and Corporations from the Global Pandemic (Jan 2021)

Andrius R. Kontrimas

1.00 0.00 0.00 1.00
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(mp4)
60 mins
(mp3)
55 mins
(pdf)
24 pgs
Session 5 — 60 mins, credit 1.00
Stranded: Tax Consequences for Nonresidents and Corporations from the Global Pandemic (Jan 2021)

COVID travel restrictions have created numerous concerns for cross border employees and their employers including residency status of individuals, residence and tax jurisdiction of the employer entities, permanent establishment and sourcing issues.

Originally presented at: Dec 2020 Taxation Conference

Andrius R. Kontrimas, Norton Rose Fulbright US LLP - Houston, TX

6. New Carried Interest Regulations (Jan 2021)

Steven Schneider, Brian O'Connor

1.00 0.00 0.00 1.00
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(mp4)
60 mins
(mp3)
54 mins
(pdf)
15 pgs
(pdf)
15 pgs
Session 6 — 60 mins, credit 1.00
New Carried Interest Regulations (Jan 2021)

After a long wait, the IRS has finally published the Section 1061 Carried Interest Regulations implementing the 2018 three-year holding period required for long-term capital gain treatment. This will be of interests to funds and promoted joint ventures. Learn the big picture rules and the details that matter for you.

Originally presented at: Dec 2020 Taxation Conference

Steven Schneider, Baker & McKenzie LLP - Washington, DC
Brian O'Connor, Venable LLP - Washington, DC

7. Hot Topics in Partnerships and Like Kind Exchanges (Jan 2021)

Richard M. Lipton

1.00 0.00 0.00 1.00
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(mp4)
58 mins
(mp3)
53 mins
(pdf)
21 pgs
Session 7 — 58 mins, credit 1.00
Hot Topics in Partnerships and Like Kind Exchanges (Jan 2021)

Explore new proposed regulations defining "real property" for like-kind exchanges and recent developments in partnership taxation, with an emphasis on using these rules in practical ways.

Originally presented at: Dec 2020 Taxation Conference

Richard M. Lipton, Baker McKenzie LLP - Dallas, TX

8. CARES Act PPP SBA Loans: Tax Issues and Strategies (Jan 2021)

T. Charles Parr III, Joshua A. Sutin, Jeff Albrecht, John P. Dennis III, Amy C. Moss

1.00 0.00 0.00 1.00
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(mp4)
61 mins
(mp3)
55 mins
(pdf)
10 pgs
Session 8 — 61 mins, credit 1.00
CARES Act PPP SBA Loans: Tax Issues and Strategies (Jan 2021)

Examine the pitfalls encountered with PPP loans, strategies for clients to consider with PPP loans, and the taxation issues that emerge from those strategies.

Originally presented at: Dec 2020 Taxation Conference

T. Charles Parr III, Parr & Associates - San Antonio, TX
Joshua A. Sutin, Chamberlain Hrdlicka - San Antonio, TX
Jeff Albrecht, Sol Schwartz & Associates, P.C. - San Antonio, TX
John P. Dennis III, WoodRock & Co. - Houston, TX
Amy C. Moss, Chamberlain Hrdlicka - Houston, TX

9. Penalty Protection (Jan 2021)

Professor Alice G. Abreu

1.00 1.00 0.00 1.00 | 1.00 ethics
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(mp4)
60 mins
(mp3)
55 mins
(pdf)
38 pgs
Session 9 — 60 mins, credit 1.00 | 1.00 ethics
Penalty Protection (Jan 2021)

The IRS has long taken the position that taxpayers rely on IRS publications and instructions to forms at their peril, and courts have agreed. That position also applies to most FAQs, some of which even include disclaimers to that effect. Explore the current state of the law on the extent to which IRS written statements describing or interpreting the law can be used to defeat the assertion of penalties.

Originally presented at: Dec 2020 Taxation Conference

Professor Alice G. Abreu, Temple University Beasley School of Law - Philadelphia, PA

10. Ethical Issues When Working Remotely (or did Alexa just waive privilege?) (Jan 2021)

Abbey B. Garber, Michelle Kwon

1.00 1.00 0.00 1.00 | 1.00 ethics
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(mp4)
61 mins
(mp3)
55 mins
(pdf)
13 pgs
(pdf)
12 pgs
Session 10 — 61 mins, credit 1.00 | 1.00 ethics
Ethical Issues When Working Remotely (or did Alexa just waive privilege?) (Jan 2021)

Numerous ethical issues are raised when attorneys, clients, and even courts are working remotely. Examine how you can continue to practice effectively in this challenging environment.

Originally presented at: Dec 2020 Taxation Conference

Abbey B. Garber, Thompson & Knight LLP - Dallas, TX
Michelle Kwon, The University of Tennessee - Knoxville, TN

11. Workout Tax Issues (Jan 2021)

Michael P. Bresson, Thomas L. Evans

1.50 0.00 0.00 1.50
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(mp4)
92 mins
(mp3)
84 mins
(pdf)
62 pgs
Session 11 — 92 mins, credit 1.50
Workout Tax Issues (Jan 2021)

Explore the tax aspects of debt modifications and workouts, inside and outside of bankruptcy, for partnership and corporate debtors, their owners, and their creditors. Examine debt modifications, COD income and exceptions, repurchases of debt by parties related to the debt’s issuer, Tufts gain, OID, reorganizations, Section 382 limitations, and bankruptcy-related provisions.

Originally presented at: Dec 2020 Taxation Conference

Michael P. Bresson, Baker Botts L.L.P. - Houston, TX
Thomas L. Evans, Kirkland & Ellis LLP - Chicago, IL

12. IRS Emphasis on Tax Fraud Enforcement (Jan 2021)

Joel N. Crouch

1.00 0.50 0.00 1.00 | 0.50 ethics
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(mp4)
61 mins
(mp3)
56 mins
(pdf)
13 pgs
(pdf)
14 pgs
Session 12 — 61 mins, credit 1.00 | 0.50 ethics
IRS Emphasis on Tax Fraud Enforcement (Jan 2021)

The IRS has been taking steps to increase its focus on civil and criminal tax enforcement. Tax practitioners need to understand how the new IRS fraud initiatives can impact them and their clients.

Originally presented at: Dec 2020 Taxation Conference

Joel N. Crouch, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Dallas, TX

13. Estate Planning for Retirement Plans after SECURE Act (Jan 2021)

Steve Trytten

1.00 0.00 0.00 1.00
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(mp4)
61 mins
(mp3)
55 mins
(pdf)
66 pgs
(pdf)
43 pgs
Session 13 — 61 mins, credit 1.00
Estate Planning for Retirement Plans after SECURE Act (Jan 2021)

SECURE Act changes the way we will plan for retirement plans and IRAs. Learn how the new rules work and how to plan with them, through case studies and sample forms.

Originally presented at: Dec 2020 Taxation Conference

Steve Trytten, Henderson Caverly Pum & Trytten LLP - Pasadena, CA

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