2006 Midyear Meeting

ABA SECTION OF TAXATION  • DATE: February 2 - 4, 2006 • LOCATION: San Diego, CA
SPONSORS: Section of Taxation

Committee Programs

Closely Held Businesses and Business Cooperatives & Agriculture

Date: 2/03/2006
Start Time: 2:30 PM
End Time: 6:00 PM

Closely Held Businesses Chair:

Business Cooperatives and Agriculture Chair:

John O. Tannenbaum, Hartford, CT

 

Harvey R. Sorensen, Foulston Siefkin LLP, Wichita, KS

Agenda:

2:30pm   Taxing Farmers:  Income Averaging, Self-Employment (and some QPAI).  This program will address fundamental tax issues affecting farmers and farm-related businesses.  Topics include eligibility for the income averaging method, planning issues related to self-employment taxes, and application of section 199 to growing and production activities.  Panelist: Professor Edward A. Morse, Creighton University School of Law, Omaha, Nebraska.

3:40pm   Use of Special Trustees and Trust Protectors in Revocable and Irrevocable Trusts to Preserve the Family Farm and Family Business.  Moderator: Harvey R. Sorensen, Foulston Siefkin LLP, Wichita, KS.  Panelists: Tim O’Sullivan, Foulson Siefkin LLP, Wichita, KS; A. Franklin Berry, the Berry Law Firm, Bowling Green, KY; James A. Nepple, Nepple Law PLC, Muscataine, IA.

5:30 pm  Closely Held Businesses Committee Planning Meeting.


Committee Programs

To view the meeting agenda for a particular committee, select that committee from the list below.



   
2006 Midyear Meeting
General Information
Meeting Registration
Final Program
Preliminary Program
Committee Programs
Section Programs
Activities & Tours
Meeting Policies
Contact Us
Attendee Area

Employee Benefits Committee
Subcommittee Program Index

Exempt Organization Committee
Subcommittee Program Index

Employee Benefits Subcommittees

Employee Benefts Subcommittees