eCourses

Gray Reed litigators Mitch Ackal and Jeremy Walter team up with Gray Reed attorney and Texas State Rep. Jeff Leach, who played an instrumental role in developing the legislation that created these specialized courts, to share what they've learned since the September 1st opening of the Texas Business Courts. Hear the ins and outs of the new Texas Business Court, including its jurisdiction, its judges, and its unique procedures. With just one month of operations underway at the time of this presentation, this session also offers an analysis of any significant Court data that may be available.

Includes: Video Slides

THIS MONTH: Venturing Into the Future: Navigating AI Implementation, Training, and Usage in Your Organization • NIL Updates • Available Sources of Funds to Save a Home • Fiduciary Duties and LLC’s • My Mind Has A Mind of Its Own: Why Even Good Lawyers Are Lured Into Unethical Behavior by the Way Their Brains Work

Includes: Video Audio Paper Slides

Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day!   This month includes: (1.00 hr | 1.00 hr ethics) Privileged Communications: Ethical Challenges and Best Practices for Tax Practitioners with Organizational Clients Sharyn Fisk, Internal Revenue Service - Washington, DC (1.00 hr | 1.00 hr ethics) Ethical Concerns of AI and the Practice of Law (Replay) This presentation defines the state of artificial intelligence tools, what benefits and risks exist, and finally steps to begin embracing these technologies with appropriate guardrails, policies, and training. It is less likely that artificial intelligence will destroy industries, and much more likely that companies that embrace artificial intelligence will take overtake those companies that do not embrace artificial intelligence. Mark G. McCreary, Fox Rothschild LLP - Philadelphia, PA (1.00 hr | 1.00 hr ethics) Client Selection, Contracts and Handling Complaints (Replay) During a long career, almost no lawyer can completely avoid conflicts and complaints from Clients. The nature of our adversary system provides many opportunities for stress, misunderstandings and disagreements about how the legal system works – or the client’s expectations.  Many times, these matters can be avoided in the intake process. But when a complaint arises, lawyers need to know how to respond and handle those attorney client disagreements in ethical and empathetic ways. This course takes you through the interview process, the execution of clear attorney fee agreements, maintaining clear communications, and ultimately handling an attorney client dispute. Dozens of great tips, sound advice, and reminders of our fiduciary duty under the Disciplinary Rules. Claude E. Ducloux, Attorney at Law - Austin, TX

Includes: Video Slides

Includes: Video Slides

Session 01: Case Law Update Part 1 - A survey of recent Texas cases addressing significant issues (fiduciary duties, piercing the entity veil, and more) in the context of LLCs and partnerships (including limited partnerships and LLPs). Session 02: Case Law Update Part 2 - Continuation of a survey of recent Texas cases addressing significant issues (fiduciary duties, piercing the entity veil, and more) in the context of LLCs and partnerships (including limited partnerships and LLPs). Session 03: Secretary of State Update - Learn about filing tips and resources that can make your transactions with the Secretary of State (SOS) easier and more predictable; hear updates on our system modernization program, including an overview of online services available in the new SOS Portal.

Includes: Video Audio Paper Slides No Materials

This panel discusses the current treatment of individuals’ distributive share of partnership income for self-employment tax purposes, including the recent Tax Court pronouncement on treatment of individuals who are limited partners for purposes of state law.  

Includes: Video Audio Slides

This session addresses key tax issues relating to charitable giving currently faced by colleges and universities (and their donors). How should your institution handle donor requests for involvement in scholarship selections, or for race- or gender-based scholarship criteria? As sophisticated donors increasingly turn to strings-attached philanthropy, what opportunities and pitfalls are there in the qualified sponsorship UBTI rules and rules relating to completion of a gift? How can your institution’s donation acknowledgment and Form 8283/8282 practices impact your donors’ likelihood of successfully taking tax deductions for their gifts? Will your institution feel the impact of the newly proposed donor-advised fund regulations? The session discusses both the theory and practice of tackling these questions in the higher education environment.

Includes: Video Audio Slides

Includes: Video Audio Slides

An interactive game of Jeopardy with topics highlighting international issues including; BEPS 2.0, indirect and digital taxes, nexus and triggering permanent establishment, NSPM33, 117 compliance, audit notices, and more!

Includes: Video Audio Slides

A discussion of available credits and tips on working with campus partners to identify and quantify projects. The discussion is from the university perspective to highlight experiences and challenges we’ve encountered in working with the tax credits.

Includes: Video Audio Paper Slides

Walk through specific examples of operating agreements for joint ventures structured as a partnership. Learn what language you should include, what to watch out for and some common approaches to ensuring the joint venture will further tax-exempt purposes. This session is intended to provide a practical approach to joint ventures based upon real-world examples.

Includes: Video Audio Paper Slides

The new tax landscape with recent legislation and a significant budget increase for the IRS raises the risks and stakes in managing unrelated business taxable income (UBTI). This session discusses reporting UBTI for both alternative investments and other university operations, including issues that have arisen during the post pandemic period, such as debt from lines of credit, rent from unused office space, and the use of energy resources. Also, hear best practices, tips and planning strategies (including considerations for using a corporate blocker structure), to identify, quantify and minimize UBTI liabilities while maximizing tax savings. Proper management of these emerging UBTI challenges and concerns will provide executive management with awareness, avoiding unnecessary surprises, which may result in an increase in needed resources and support.

Includes: Video Audio Slides

Where are we today when it comes to Name, Image & Likeness? This session discusses the background and current state of NIL legislation from NCAA, Federal and State levels with a focus on institutional compliance.

Includes: Video Audio Slides

Highlight and discuss some of the hot topics higher education institutions are facing in the accounts payable and payroll spaces.

Includes: Video Audio Slides

This session addresses navigating the shifting tax landscape of audits due to the increased IRS budget and innovative information technology and discusses current issues in higher education that are being audited by the IRS and state taxing agencies. This session also explores best practices to prepare your institution for examinations, inquiries and compliance checks in the near future, including managing additional risks from new or emerging issues, bolstering files, communicating compliance to campus units and updating executive management on risks and resources.

Includes: Video Audio Paper Slides

Congress views tax exemption of colleges and universities as a subsidy to produce charitable goods and services for the benefit of society. Recently, some members of Congress have expressed the view that the subsidy entitles them to demand that schools adopt certain policies and procedures. Executive Branch agencies from the IRS and Treasury to Department of Education and Department of Labor are actively pursuing various regulatory agendas as well. These range from prohibiting investments in Chinese companies, attacks on endowments, setting tuition rates, requiring campus speech and antisemitism policy, regulating name image and likeness payments to student athletes, dictating what donor advised funds can do, granting authority to executive branch agencies to enact regulations furthering these and other positions. The federal government’s actions will impact your university. The question is: how will you respond?

Includes: Video Audio Slides

Session 01: Recent Developments in College and University Tax Law - Review recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Discuss the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements. Session 02: Legislative and Policy Update; Playing Defense for 2024 and Preparing for 2025 - Gain insight into what has been and will be occurring in 2024 regarding taxation of universities, their endowments, and examinations of school conduct and governance policies. Discuss the upcoming 2024 elections and the impact on tax policy, including the expected rewrite of the 2017 tax bill and related issues.

Includes: Video Audio Paper Slides

This session provides an overview of the IRS rules and regulations applicable to tax-exempt bonds, including arbitrage rebate, private business use, and change in use of bond financed facilities, and provides an update on IRS enforcement and oversight in these areas. In addition, our university representative provides insight on how her organization manages its post-issuance tax compliance responsibilities.

Includes: Video Audio Slides

You don’t need to be a tax lawyer, but every special-needs planner should know at least the basics of trust income tax. Explore key rules in an accessible way for non-tax practitioners.

Includes: Video Audio Paper Slides

Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day!   This month includes: (1.00 hr | 1.00 hr ethics) Practical Considerations and Implications of Generative AI (Replay) An overview of practical considerations and implications for the in-house use and governance of generative AI.   Emily Westridge Black, Shearman & Sterling LLP - Austin, TX Steven Gyeszly, Marathon Oil - Houston, TX Karl V. Hopkins, Bradley - Houston, TX (1.00 hr | 1.00 hr ethics) Mum’s the Word: Maintaining Client Confidentiality while Working from Anywhere and Everywhere (Replay) Working remotely and virtual meetings are here to stay. This presentation provides practical suggestions for structuring engagement letters, addressing conflicts of interest, and safeguarding client communications across all mediums.  Jeff Chadwick, Winstead PC - The Woodlands, TX (1.00 hr | 1.00 hr ethics) Understanding the Changes to the Texas Disciplinary Rules in the 2024 Referendum The State Bar is holding a referendum from April 1-30 for the Bar to vote on 12 new and amended disciplinary rules. The presentation will discuss each of the proposed changes and additions to the rules. Robert L. Tobey, Johnston Tobey Baruch, P.C. - Dallas, TX

Includes: Video Audio Paper Slides