Friday, October 20

8:45AM – 11:45AM

Individual and Family Taxation

Chair:  Professor Roberta Mann, Widener University School of Law, Wilmington, DE

8:45am             Opening Remarks by the Chair.

8:50am             Update on Innocent Spouse Developments.  Moderator:  David Lee Rice, Rice & Renshaw, Los Angeles, CA.  Panelist:  Carol Nachman, Special Counsel, Office of Chief Counsel, IRS, Washington, DC.

9:20am             Virtual Income or Just Plain Fun:  Taxing On-Line Gaming.   This panel will discuss tax and compliance issues raised by the expansion of on-line gaming.  In the virtual world of on-line gaming, players in games such as Everquest create value in an online environment by acquiring and exchanging tools, land, and skills.  In other on-line games such as Worldwinner, players wager virtual dollars in hopes of receiving virtual winnings.  Moderator:  Megan L. Brackney, Kostelanetz & Fink LLP, New York, NY.  Panelists:  Professor Bryan Camp, Texas Tech University School of Law, Lubbock, TX; Lance E. Rothenberg, Fulbright & Jaworski LLP, New York, NY; Professor Theodore Seto, Loyola Law School, Los Angeles, CA.

10:45am           Family Tax Planning using Conservation and Historic Easements.  This panel will explore the tax benefits and pitfalls of using conservation and historic easements.  Moderator:  Professor Roberta Mann, Widener University School of Law, Wilmington, DE.  Panelists: Professor Mona L. Hymel, James E. Rogers School of Law, University of Arizona, Tucson, AZ; Tom Mayes, National Trust for Historic Preservation, Washington, DC; Bill Silberstein, Isaacson & Rosenbaum PC, Denver, CO.