Tax Prof presentations at next week's Florida Tax Institute (March 10-12):
Cassady V. Brewer (Georgia State) & Bruce A. McGovern (South Texas), Recent Developments in Federal Income Taxation:
This session will review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations promulgated during the last twelve months that affect general domestic income taxation, corporate taxation, partnership taxation, and tax procedure.
Samuel A. Donaldson (Georgia State), Transfer Tax Update:
Stay up to date with this informative and entertaining recap of the important cases, rulings, regulations, and legislation from the past 12 months related to federal income, estate, and gift taxes.
Charlene Luke (Florida), Proposed Partnership Regulation Projects: Where Do They Stand? How Should They Be Handled?:
This presentation will provide an overview of the current state of U.S. Treasury partnership regulation projects and consider potential future approaches in light of a new tax administration.
Nancy A. McLaughlin (Utah), Trying Times: Conservation Easements and Federal Tax Law (207 pages):
Since 2006, the courts have decided more than 90 cases involving challenges to deductions claimed with respect to conservation easement donations. This program will discuss some of the more recent court decisions and the practical lessons that can be learned from them.
Phyllis Taite (Florida A&M), Estate Tax Inclusion and FLP Planning:
A Family Limited Partnership (FLP) is a versatile tool for asset protection and estate planning. Understanding how FLPs operate, lifetime transfers and retained interests are all vital in determining whether an ownership interest will cause estate tax inclusion.
Lee-ford Tritt (Florida), Business Trusts:
This presentation will discuss how business trusts have come to develop and why they have recently been overlooked by entrepreneurs as an organization form. In addition, the presentation will explore the business uses of trusts in our time.