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| MONDAY MORNING, SEPTEMBER 19, 2011
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| 7:15 |
Registration desk opens |
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| 8:00-9:00 |
Breakfast
sponsored by NELSON MULLINS RILEY & SCARBOROUGH LLP |
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| 9:00-10:30 |
RECENT FEDERAL INCOME TAX DEVELOPMENTS – Significant court decisions, rulings and statutory and regulatory developments over the past twelve months, with particular focus on recent legislative changes.
Martin J. McMahon, Jr., Stephen C. O´Connell Professor of Law, University of Florida College of Law, Gainesville, FL
Ira B. Shepard, Professor of Law, University of Houston Law Center, Houston, TX |
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| 10:30-10:45 |
Break sponsored by LATTIMORE BLACK MORGAN & CAIN, PC |
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| 10:45-12:00 |
RECENT FEDERAL INCOME TAX DEVELOPMENTS (Con´t) |
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| 12:15 -1:05 |
Mid-day Program: WHO SAYS TAX PROCEDURE AIN´T SEXY? – From the Mayo meltdown of the separation of powers, through the partnership statute of limitations and jurisdictional wars, to expert witness exclusion, every tax practitioner needs to know how exciting, helpful, and harmful tax procedure can be.
Sponsored by CHAMBERLAIN, HRDLICKA, WHITE, WILLIAMS & AUGHTRY and presented by David D. Aughtry and Hale E. Sheppard |
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MONDAY AFTERNOON, SEPTEMBER 19, 2011 |
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| 1:15-2:15 |
WHAT EVERY TAX ADVISOR NEEDS TO KNOW ABOUT THE HEALTH CARE REFORM LEGISLATION –
The Patient Protection and Affordable Care Act of 2010 included
a number of provisions affecting tax planning and compliance, including a number of coverage mandates incorporated into the Internal Revenue Code as well as specific tax related rules, such as new limits on flexible spending account cafeteria plans, extended section 105(h) nondiscrimination rules to insured group health plans, W-2 reporting
on the value of health coverage, and small business tax credits. In addition, beginning in 2014 new tax penalties apply for employers that either do not cover all full-time employees or cover them with unaffordable coverage. Many of the rules went into effect in 2011 and we are now learning many of the implications (both intended and unintended) for employers. Other rules go into effect in 2012, 2013, 2014 and later and now is the time to plan ahead for these new rules. Of course, underlying compliance efforts is the possibility of changes to or even repeal of some or all of health care reform. This program will summarize where we are and where we are headed so you can help guide your clients on the latest compliance issues.
Paul M. Hamburger, Proskauer Rose LLP, Washington, DC
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| 2:15-3:15 |
ECONOMIC SUBSTANCE—IT´S NOT JUST A TAX SHELTER CONCERN – With the codification of the economic substance doctrine and the imposition of a 40 percent strict liability penalty for undisclosed transactions to which the doctrine applies, it is critical that tax professionals understand potential application of the economic substance doctrine to transactions that do not appear abusive. This presentation will examine the scope of the economic substance doctrine as codified, defenses to its application, and reporting obligations for transactions to which the doctrine may apply.
Armando Gomez, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC
Anita Soucy, Deliotte Tax LLP, Washington, DC
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| 3:15-3:30 |
Break sponsored by KING & SPALDING LLP |
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| 3:30-4:45 |
LEGISLATIVE REVIEW AND UPDATE – This program will review recent tax legislation and provide an outlook for future legislation, including the potential for fundamental tax reform. Emphasis will be placed on identifying risks and opportunities for your clients and your practice.
Marc J. Gerson, Miller & Chevalier, Chtrd., Washington, DC |
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| 4:45-6:00 |
INTERNATIONAL TAXATION: WHAT EVERY TAX PROFESSIONAL SHOULD KNOW – With international commerce increasingly reaching beyond multinational corporations to the small business realm, every tax professional must possess familiarity with the basic principles that govern the U.S. tax treatment of cross-border transactions. This program will review the basic tax principles that are implicated in both inbound and outbound transactions, with an emphasis on the reporting obligations that arise in this context.
William B. Sherman, Holland & Knight, LLP, Ft. Lauderdale, FL |
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| 6:00-7:30 |
Cocktail Party |
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