Paul L. Caron

Saturday, February 1, 2020

ABA Tax Section Mid-Year Meeting

The ABA Tax Section Midyear Meeting concludes today in Boca Raton, Florida. The full program is here. The highlight of the program is:

ABATeaching Taxation: Opportunity Zones – Two Years In
The Tax Cuts and Jobs Act enacted in December 2017 included a new provision intended to direct investment into low-income communities through a combination of tax benefits for investors (deferral, partial reductions in gains, and exclusions of future appreciation). Though the enactment of such targeted tax incentives is not entirely new, the design of this provision has raised significant questions for investing taxpayers seeking to secure the tax benefits and for public policy advocates assessing whether the Opportunity Zone provisions achieve their stated goals. To explore all of these issues, this panel will discuss the design of the new incentive, who is making the investments, where, in what projects, how much is being invested, who is securing the benefits, and what will be the likely community impact. The panel also considers the current data reporting requirements and what/whether data should be made public to facilitate assessment of the program’s success in promoting economic growth in low-income areas.

  • Edward De Barbieri (Albany)
  • Michelle Layser (Illinois)
  • Ellen Aprill (Loyola-L.A.) (moderator)

Other Tax Profs with speaking roles include:

  • Diversity:  Leslie Book (Villanova), Michelle Lyon Drumbl (Washington & Lee)
  • Employee Benefits Distributions Update: Jonathan Forman (Oklahoma)
  • Exempt Organizations: Philip Hackney (Pittsburgh), Frances Hill (Miami)
  • Fiduciary Income Tax: Jerome Hesch (Florida Int'l)
  • Individual & Family Taxation: Leslie Book (Villanova), Keith Fogg (Harvard), Annette Nellen (San Jose), Caleb Smith (Minnesota), Patrick Thomas (Notre Dame), Timothy Todd (Liberty)
  • Pro Bono & Tax Clinics:  Bryan T. Camp (Texas Tech), Sarah Lora (Lewis and Clark), Christine Speidel (Villanova)
  • Sales, Exchanges & Basis: Brad Borden (Brooklyn), Annette Nellen (San Jose)
  • State & Local Taxes: Steve Johnson (Florida State)
  • Tax Policy & Simplification: Linda Beale (Wayne State), Daniel Shaviro (NYU), Caleb Smith (Minnesota)
  • Teaching Taxation: James Delaney (Wyoming), Elaine Hightower Gagliardi (Montana), Bruce McGovern (South Texas), Diane Ring (Boston College)
  • Transfer Pricing: William Byrnes (Texas A&M), Mindy Herzfeld (Florida), Steve Johnson (Florida State)

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