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“Update on FLP Strategies.” 16th Annual Estate Law Institute, Pennsylvania Bar Institute (Philadelphia, PA, December 10, 2009).
“Offshore and International Tax Evasion: What is Going on in Washington and How it Impacts Business and Legal Professionals.” Pitt Law School & Katz School of Business (Philadelphia, PA, October 26, 2009).
“S Corporations Engaged in International Business Operations: A Good Choice?”, 68th New York University Institute on Federal Taxation, Closely-Held Businesses Session (San Francisco, CA, November 19, 2009 and New York, NY, October 22, 2009).
“Offshore and International Tax Evasion: The U.S. and International Community’s Response.” ALI-ABA Live Video Webcast, Offshore & International Tax Evasion: Lawyers as Gatekeepers (Philadelphia, PA, October 13, 2009).
“Bank Secrecy Act and Recent IRS Offshore Disclosure Initiatives.” ALI-ABA Live Video Webcast, Offshore & International Tax Evasion: Lawyers as Gatekeepers (Philadelphia, PA, October 13, 2009).
“Planning for Creating, Operating and Unwinding Family Limited Partnerships.” New York University Summer Institute on Federal Wealth Taxation (New York, NY, July, 2009).
“The Past, Present, and Future of The Federal Transfer Tax System.” New York University Summer Institute on Federal Wealth Taxation (New York, NY, July, 2009).
“The Attorney-Client, Accountant Client Privileges and Work Product Doctrine in Federal Tax Controversies and Trials.” Fox Tax Law Review, (Philadelphia, PA, June 17, 2009).
“Winding & Unwinding Family Limited Partnerships: Planning in A Troubled Economy.” ALI-ABA Live Video Webcast, Wealth Planning in Volatile Economic Times (Philadelphia, PA, June 3, 2009).
“Privileges and Client Confidentiality in Tax Practice.” Standards of Tax Practice, American Bar Association Section of Taxation May Meeting (Washington, DC, May 8, 2009).
“Inside the Beltway: The State of the Federal Estate, Gift and Generation-Skipping Taxes.” Bucks County Estate Planning Council Meeting (Doylestown, PA, April 28, 2009).
“New Tax Return Preparer Standards: December 2008 Final Regulations, Including Impact on Circular 230 Standards.” Presented by ALI-ABA, Audio webcast and Telephone Seminar, Jerald David August, Planning Chair and moderator; Guy B. Maxfield, Professor Emeritus, New York University School of Law and Senior Counsel, Fox Rothschild LLP, Mary Ann Mancini, partner, Bryan Cave, and Trevor Ackerman, KPMG (Philadelphia, PA, February 18, 2009).
“Ethics in Federal Tax Practice: Tax Planning Scenarios.” University of Pennsylvania Law School, Ethics and Advocacy: From the Boardroom to the Courtroom (Philadelphia, PA, February 18, 2009)
“Tax Consequences to Transfers of Closely-Held Business Interests Incident to a Divorce.” ABA Section of Taxation 2009 Midyear Meeting, Jerald David August and Thomas R. White III (New Orleans, LA, January 9, 2009).
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“Latest Developments in FLPs and Valuation Discount Planning.” Pennsylvania Bar Institute, 15th Annual Estate Law Institute (Philadelphia, PA, December 10, 2008).
“Circular 230 and the Tax Return Preparer’s Regulations.” Fox Rothschild LLP, CPEs for CPAs, Jerald David August and Guy B. Maxfield, Greenacres Country Club, and Green Valley Country Club, (Lawrenceville, NJ; Philadelphia, PA, December 3 & 4, 2008).
“Standards of Tax Practice, Including Ethical Consideration in Advising Closely-Held Business Entities and Their Owners.” New York University 67th Institute on Federal Taxation, Closely-Held Businesses Session, Jerald David August, Chair (San Diego, CA, October 22, 2008, New York, NY, November 12, 2008).
“The Attorney-Client, Section 7525 and Work Product Privileges in Federal Tax Controversies and Litigation.” NYU 67th Institute on Federal Taxation, Closely-Held Businesses Session, Jerald David August, Chair (New York, NY. October 22, 2008).
“The New Tax Return Preparer Penalties: Impacts on Lawyers, CPAs and Professional Service Organizations.” Hot Topics in Federal Taxation, Fox Rothschild LLP Tax Seminar, Cohen Pavilion-Kravis Center (West Palm Beach, FL, October 2, 2008).
“Heightened Standards of Practice Before the Internal Revenue Service and Increased Tax Return Preparer Penalties.” Fox Rothschild Tax Law Review, (Philadelphia, PA, September 17, 2008).
“Update on Family Limited Partnerships and Litigation Strategies by the Internal Revenue Service.” NYU Institute on Federal Wealth Taxation, Program Chair, Jerald David August, (New York, NY, July 17-18, 2008).
“Panel Discussion: Ethical Standards of Tax Practice for Estate Planners and Tax Advisors; Circular 230, Revisions to the Tax Return Preparer Rules and Conflicts of Interests.” NYU Institute on Federal Wealth Taxation, Program Chair, Jerald David August (New York, NY, July 17-18, 2008).
“New Tax Preparer Penalties & Enhanced Circular 230 Enforcement: An Advanced Seminar.” ALI-ABA live video webcast, Jerald David August, Co-Chair, Tax and Estates Department, Fox Rothschild LLP, West Palm Beach & Philadelphia, planning chair and moderator; Carolyn H. Gray, Acting Deputy Director, Office of Professional Responsibility, IRS; Richard S. Goldstein, Special Counsel to the Associate Chief Counsel, (Procedure & Administration) IRS; Trevor Ackerman, KPMG; Darryll K. Jones, Professor of Law, Stetson University School of Law; Guy B. Maxfield, Professor Emeritus, New York University School of Law and Senior Counsel, Fox Rothschild LLP (Philadelphia, PA July 11, 2008).
“The Assault on Tax Practitioners: The New Tax Return Preparer Penalties.”, Pennsylvania Institute of Certified Public Accountants, Greater Philadelphia Chapter Practitioner Conference: Challenges Facing Practitioners in 2008, Springfield Country Club (Philadelphia, PA, June 3, 2008).
“Tax Free Reorganizations Involving S Corporations.” ABA Section of Taxation May Meeting, S Corporation Committee Program (Washington, DC, May 9, 2008).
“Outbound International Tax Planning.” Palm Beach Tax Institute, Governor’s Club (West Palm Beach, FL, April 23, 2008).
“Tax Issues in Mergers and Acquisitions Transactions Involving S Corporations.” Mergers and Acquisitions Committee of the Business Law Section (Philadelphia, PA, April 16, 2008).
“Mergers and Acquisitions Involving S Corporations and Their Shareholders.” Fox Rothschild Tax Law Review (Philadelphia, PA, March 12, 2008).
“Ethics in Federal Tax Practice: Tax Planning Scenarios, Ethics and Advocacy: From the Boardroom to the Courtroom.” University of Pennsylvania Law School (Philadelphia, PA, February 4, 2008).
“Recent Revisions to the Tax Return Preparer Rules, Circular 230 and Survey of the Attorney-Client Privilege and Work Product Doctrine in Tax Controversies and Litigation.” B’nai B’rith International (Boca Raton, FL, February 28, 2008); Jerald David August and Eric J. Michaels, CPEs for CPAs (Roseland, NJ, February 11, 2008); Fox Rothschild LLP, Corporate Department Meeting, (webcast) (Philadelphia, PA, Februrary 5, 2008); ALI-ABA Presents Lee Sheppard on Current Tax Topics, Live Video Webcast Interview (Philadelphia, PA January 23, 2008).
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“Choice of Entity Selection in the New Millennium”, “Mergers and Acquisitions Involving S Corporations.” Jerald David August, Chair, Closely-Held Businesses program, 66th NYU Annual Institute on Federal Taxation, Wednesday (New York, NY, October 24, 2007).
“Impact of FIN 48 on Publicly & Privately Owned Businesses.” Jerald David August, Program Chair, Pennsylvania Bar Institute (Videoconference) (Mechanicsburg, PA, September 24, 2007)
“Update on FLP Litigation and Important Planning Issues in Forming and Maintaining FLPs for Transfer Tax Purposes.” Institute on Federal Wealth Taxation, Program Chair, Jerald David August, NYU Summer Institute in Taxation (New York, NY, July 26 -27, 2007).
“Partnership Allocation Issues Under Section 704(b) for the Closely-Held Business: Issuing Interests in Profits and Capital to Service Partners.” Jerald David August and Thomas R. White, III, American Bar Association, Tax Section Meeting (Washington, DC, May 11, 2007)
“From Byrum to Bongard….the Long Journey that Section 2036 Has Taken in Moving from Trusts to Family Limited Partnerships for Estate Tax Purposes.” Pennsylvania Bar Institute, Practical Estate Planning Opportunities Using FLPs, Jerald David August, Guy B. Maxfield & Pamela H. Schneider (Philadelphia, PA, April 11, 2007); Jerald David August & Guy B. Maxfield (Mechanicsburg, PA, April 18, 2007); Jerald David August, Guy B. Maxfield, Raymond P. Parker (Pittsburgh, PA, April 25, 2007).
“Planning for the Termination of an Interest in a Family Limited Partnership – Withdrawals, Distributions and Other Exit Strategies.” B’nai B’rith International (Philadelphia, PA, June 6, 2007); Pennsylvania Bar Institute, Practical Estate Planning Opportunities Using FLPs (Philadelphia, PA, April 11, 2007; Mechanicsburg, PA, April 18, 2007; Pittsburgh, PA, April 25, 2007).
“Ethics in Federal Tax Practice: Tax Planning Scenarios, Ethics and Advocacy: From the Boardroom to the Courtroom.” University of Pennsylvania Law School (Philadelphia, PA, February 5, 2007).
“Mergers and Acquisitions Involving S Corporations.” Seventh Annual Oregon Tax Institute (Portland, OR, May 18, 2007); Carnegie Mellon University, Tepper School of Business, Business Valuation and Deal Structure, Posner Hall (Pittsburgh, PA, February 7, 2007); Caler, Donten, Druker and Levine P.A. (West Palm Beach, FL, January 19, 2007).
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“Mergers and Acquisitions Involving S Corporations.” 65th New York University Annual Institute on Federal Taxation, (New York, NY, October/November, 2006)
“Will Congress Retain the Estate Tax? Impact on Circular 230 on Estate Planners?” Jerald David August and Guy Maxfield, CPEs for CPAs, Green Valley Country Club (Lafayette Hill, PA, June 30, 2006).
“Planning for the Termination of an Interest in a Family Limited Partnership—Withdrawals, Distributions and Other Exit Strategies.” Second Annual Great Lakes Federal Tax Institute (Cleveland, OH, May 12, 2006).
“Unwinding the Supposedly Irrevocable Estate Plan.” Jerald David August and Mark L. Silow, Second Annual Great Lakes Federal Tax Institute (Cleveland, OH, May 12, 2006).
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“The Impact of Circular 230 and Tax Shelter Reporting and Disclosure Rules on Privately-Held Companies and Their Tax Advisors.” 64th New York University Annual Institute on Federal Taxation, (New York, NY, October/November, 2005).
“Tax Consequences to Transfers of Closely-Held Business Interests Incident to a Divorce.” ABA – Tax Section Mid-Year Meeting (San Diego, CA, January 21, 2005).
“Tax Issues in Forming and Operating Joint Ventures.” ABA – Tax Section Mid-Year Meeting (San Diego, CA, January 21, 2005).
“Evidentiary Privileges Applicable to Accounts and Lawyers in Tax Matters.” FICPA – Broward County Chapter Meeting (Dania, FL, January 8, 2005).
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“Avoiding Malpractice in Advising Owners of Closely-Held Businesses.” 63rd New York University Annual Institute on Federal Taxation, (October/November 2004).
“Conversions From C to S Status.” The 56th Annual Virginia Conference of Federal Taxation (Charlottesville, VA, June 3, 2004).
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“Utilization of Formula Clauses to Reduce the Impact of Federal Transfer Taxes.” 62nd New York University Annual Institute on Federal Taxation (New York, NY, October/November 2003).
“Significant Estate, Gift and General Skipping Tax Changes Made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”).” The Smith Companies, Ltd. & SunLife Financial – Present Estate Planning for the New Year and Beyond (Ft. Lauderdale, Florida, February 19, 2003).
“Phantom Income Problems with Holding Partnership Interests Having Deficit Capital Accounts at Death.” ABA – Tax Section Meeting (San Antonio, TX, January 24, 2003).
“Basic Federal Tax Considerations With Respect to Involuntary Conversions of Real Property.” 20th Annual ALI-ABA Course of Study – Eminent Domain and Land Valuation Litigation (Coral Gables, FL, January 11, 2003).
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“Selected Current Developments in Income Taxation for Pass Through Entities.” SRTDA Business Services, Inc. (Boca Raton, FL, November 27, 2002), FICPA Conference (Orlando, FL, November 7, 2002).
“Converting C Corporations to S Corporations – A Review of Important Tax Planning Issues.” FICPA Conference (Orlando, Florida, November 7, 2002).
“Where Are We Now with Family Limited Partnerships for Federal Tax Purposes.” (New York, NY, October/November 2002).
“General Tax Principles and Concepts in Structuring an Acquisition of a Corporation.” 61st New York University Annual Institute on Federal Taxation (New York, NY, October/November 2002); The Florida Bar – Tax Section 24th Annual Meeting (Kissimmee, FL, April 25, 2002).
“Moving In, Out and Around 2701: When You See It, When You Don’t.” Federal Tax Day (New Brunswick, NJ, May 8, 2002).
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“Converting C Corporations to S Corporations – A Review of Important Issues.” 36th Annual Southern Federal Tax Institute (October 2, 2001).
“Impact of Section 1041 on Redemptions and Other Dispositions of Interests in Corporations and Partnerships Incident to Divorce” Presidential Showcase Program / ABA Tax, Family Law and Real Property Probate & Trust Law Sections (Chicago, IL, August 6, 2001).
“Current Developments in Family Limited Partnerships.” AICPA Conference on Tax Strategies for The High-Income Individual (Nashville, TN, May 17, 2001).
“What Estate Planners Need to Know about Planning for Sales and Acquisitions of S Corporations.” Martin County Estate Planning Council, Inc. (Stuart, FL, April 26, 2001).
“S Corporations as Acquisition Vehicles.” Columbus Bar Association – 2001 Tax Institute (Columbus, OH, February 28, 2001).
“Federal Estate Tax: The Present and The Future.” 2001 ULPA/LPI Annual Meeting (Singer Island, FL, January 25, 2001).
“Planning for Acquisitions or Dispositions of S Corporations.” The Palm Beach Tax Institute (West Palm Beach, FL, January 24, 2001).
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“Liabilities and Ethical Obligations of Accountants and Lawyers in Practicing Before the Internal Revenue Service.” Schmidt & Company, CPAs (West Palm Beach, FL, October 11, 2000).
“Use of GRATs to Own S Stock.” 11th Annual Spring CLE Symposia – Real Property, Probate & Trust Law (Miami Beach, FL, March 24, 2000).
“Impact of Section 1041 on Redemptions and Other Dispositions of Interests in Corporations and Partnerships Incident to Divorce.” ABA Section of Taxation –Winter Meeting (January 22, 2000).
“Liabilities and Ethical Obligations of Accountants and Lawyers in Practicing before the Internal Revenue Service.” Daskal Bolton Manela Devlin & Co., CPAs (Boca Raton, FL, January 14, 2000).
“Estate Planning for Owners of Pass-Through Entities.” National CLE Conference (Vail, CO, January 7, 2000)