Tax Section

  • AM18_Slider_NEW.jpg
    Tax Section Annual Meeting - Tuesday, January 23, 2018
  • Tax Summer Mtg 2017
    Welcome to the Tax Section The Tax Section engages in many activities, including holding semi-annual meetings and sponsoring ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.
  • SSG Tax
    Welcome to the Tax Section The Tax Section engages in many activities, including holding semi-annual meetings and sponsoring ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.
  • Group of Women Lawyers
    Welcome to the Tax Section The Tax Section engages in many activities, including holding semi-annual meetings and sponsoring ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.
  • Upcoming Events
    • Tax Section Lunch

      Tax Section Luncheon
      Grand Ballroom & Foyer, 3rd Floor

      WOULD YOU LIKE TO PURCHASE A TABLE DURING THE LUNCHEON? COMPLETE THE TABLE RESERVATION FORM. 

      Table seats 10 / Cost is $1,100.00 per table.

      For more information about this specific event, please contact Tiffany Bardwell at tbardwell@nysba.org.


    • Tax Section Meeting - January 23, 2018


      Morning Programs: Trianon & Rendezvous Rooms, 3rd Floor
      Afternoon Program: Grand Ballroom, 3rd Floor

      Under New York’s MCLE rule, this program has been approved for up to 5.0 credit hours in Professional Practice. This program will NOT qualify for credit for newly-admitted attorneys because it is not a basic practical skills program.

      Section Chair
      Michael S. Farber, Esq.
      Davis Polk & Wardwell LLP

      TAX SECTION ANNUAL MEETING

      VIEW FLYER

      8:45 am – 9:00 am
      Business Meeting and Election of Officers
      Trianon Ballroom, 3rd Floor 

      9:15 am – 10:30 am (Rendezvous) 
      Disruption and Uncertainty in Partnership Tax 

      This panel will discuss the possible changes to the new debt-allocation rules in the disguised sale regulations, the future of Revenue Ruling 91-32 in light of its possible codification and Grecian Magnesite, and the impact of vari-ous tax reform proposals on partnership tax.

      Chair: Phillip Gall, Ernst & Young LLP, New York City  
      Karen Lohnes, PricewaterhouseCoopers LLP, Washington, DC 
      Bryan Rimmke, Attorney-Advisor, Office of Tax Policy, U.S. Department of the Treasury, Washington, DC 
      Michael Shulman, Shearman & Sterling LLP, New York City 
      Clifford Warren, Special Counsel, Office of Associate Chief Counsel, Passthroughs and Special Industries, Internal Revenue Service, Washington, DC

      9:15 am – 10:30 am (Trianon) 
      Is Voluntary Compliance Becoming Less Voluntary?  A Whistleblower Case Study and Other Tax Compliance Topics
      This panel will discuss ethical issues related to the discovery, correction, and prevention of tax non-compliance, including a whistle-blower case that raises these issues, ethical considerations when handling an internal tax inves-tigation, and advising clients on correcting past non-compliance.

      Chair: Megan L. Brackney, Kostelanetz & Fink, LLP, New York City 
      Brian W. Kittle, Mayer Brown LLP, New York City 
      John P. Steines, New York University School of Law, New York City 
      Mario J. Verdolini, Davis Polk & Wardwell LLP, New York City

      10:45 am – 12:00 pm (Rendezvous) 
      Selected Topics in Corporate Taxation 
      This panel will review selected current developments and other topics relevant to corporate tax.

      Chair:  Neil J. Barr, Davis Polk & Wardwell LLP, New York City 
      Lawrence Garrett, Ernst & Young LLP, Washington DC 
      Robert H. Wellen, Associate Chief Counsel (Corporate), Internal Revenue Service, Washington DC 
      Brett York, Attorney-Advisor, Office of Tax Legislative Counsel, U.S. Treasury, Washington DC 
      Sara B. Zablotney, Kirkland & Ellis LLP, New York City

      10:45 am – 12:00 pm (Trianon) 
      The Effects of Pending Federal Tax Legislation on State and Local Taxation 
      The panel will discuss the state and local tax implications of pending federal tax legislation (including the partner-ship audit rules), addressing principles of federal conformity, the effects of potential changes to the taxation of businesses with foreign operations, and the federal treatment of income from pass-through entities.

      Chair:  Irwin M. Slomka, Morrison & Foerster LLP, New York City 
      Joshua E. Gewolb, Harter Secrest & Emery LLP, Rochester 
      Alysse McLoughlin, McDermott Will & Emery, New York City 

      12:30 pm (Grand Ballroom)
      Luncheon
      William M. Paul, Acting Chief Counsel, Internal Revenue Service, Washington, DC

      2:15 pm - 4:00 pm (Grand Ballroom)
      Comprehensive Reform of the U.S. International Tax System
      This panel will focus on the international aspects of the Tax Cuts and Jobs Act.

      Chair: Kathleen L. Ferrell, Davis Polk & Wardwell LLP, New York City 
      Michael J. Caballero, Covington & Burling LLP, Washington, DC 
      Peter Connors, Orrick, Herrington & Sutcliffe LLP, New York City 
      Danielle Rolfes, KPMG LLP, Washington, DC 
      Andrew R. Walker, Milbank, Tweed, Hadley & McCloy LLP, New York City

      For more information about this specific program, please contact Tiffany Bardwell at tbardwell@nysba.org.


    • June 22 - 24, 2018: Tax Section Summer Meeting, Portland, Maine

      SAVE THE DATES AND JOIN US FOR OUR SUMMER MEETING!
      THE PRESS HOTEL
      PORTLAND, MAINE

      Questions on this Program?  Contact Catheryn Teeter, 518-487-5573 or cteeter@nysba.org

  • About the Section

    Welcome!

    The Tax Section of the New York State Bar Association is pleased to welcome Section members and visitors. Among the resources available at this site is a comprehensive listing of links relevant to the Section, and the Section's Tax Reports. View the 2013 Annual Report of the Section dated January 28, 2014 here

    Michael Farber is the 2017 Chair of the [2,366] member Tax Section. Michael is a partner at Davis Polk & Wardwell LLP.  He regularly advises major investment banks, financial institutions and other clients in connection with their financial instruments, derivatives and capital markets activities.

    We encourage you to get more involved with the section founded in 1949. The Executive Committee of the Tax Section is comprised of 4 Officers, at least 40 Co-Chairs of more than 20 separate tax committees, 9 At-Large Members, and 25 former Section Chairs. The Executive Committee oversees the activities of the tax committees. Any member of the Tax Section is eligible to join the tax committees. Please contact Tiffany Bardwell if you are interested or complete and mail in the Tax Section Membership and Committee Application Brochure.

    The Tax Section engages in many activities, including testifying before Congress, holding semi-annual meetings and sponsoring Ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.

    Although the Tax Section first began to prepare these reports shortly after its formation, it did not begin to number them until 1972. Since then, we have submitted over 1280 reports. To obtain a report pre-2000 please contact Tiffany Bardwell. Reports issued in 2000 to date are available on this website.

    Most of our reports comment on proposed guidance or legislation related to corporate and partnership tax, international tax, the taxation of financial instruments, debt and equity securities, employee benefits, IRS regulation of tax lawyers, and state and local tax matters.

    To maintain our high standards in the years ahead, we need you to become more involved in the Tax Section, to go beyond reading a few of our reports or attending a few of our conferences. Take the next step by joining one of our tax committees and seize the opportunity to participate in one of these working groups.

    The Tax Section hosts events to provide tax lawyers who tend to be underrepresented at the senior levels of our profession the opportunity to meet with members of the Tax Section in a relaxed atmosphere to discuss career opportunities, what life as a tax partner at a law firm is really like or just to mingle. These events "Women in the Law" and "Under 10", for attorneys who graduated from law school less than 10 years ago, also include panel presentations not only on interesting tax issues, but on topics like alternative career paths for tax lawyers or how to attain greater stature within the tax bar and best practices with clients. The section won the Section Diversity Leader Award in the 2012 NYSBA Diversity Challenge and was a  Section Diversity Champion in 2013 for these efforts. Photos of the Diversity Award and the EC Committee at work are here

    Mission Statement


    Section Bylaws

    Tax Section Reports

    Executive Committee Roster


    Master Index of NYSBA Tax Section Reports

  • Committees and Clubs

    Already a member of the NYSBA Tax Section? Join a Committee!

    Bankruptcy and Losses
    Compliance, Practice and Procedure
    Consolidated Returns
    Corporations
    Cross Border Capital Markets
    Diversity

    Employee Benefits
    Estates and Trusts
    Financial Instruments
    "Inbound" U.S. Activities of Foreign Taxpayers
    Individuals
    Investment Funds
    New York City Taxes
    New York State Taxes

    "Outbound" Foreign Activities of U.S. Taxpayers
    Partnerships
    Pass-Through Entities
    Real Property
    Reorganizations 
    Securitizations and Structured Finance
    Tax Exempt Entities

    Other Committees:
    Contact Tiffany Bardwell at tbardwell@nysba.org or 518.487.5675 for more information if you are interested in joining the following Committees:

    Cross-Border M & A
    Complexity and Administrability

    Spin Offs
    Treaties and Intergovernmental Agreements

    TAX Section Under Ten Club

    The section sponsors a “tax club” for members of the Tax Section with less than ten years of legal experience. We call it “Under 10.” The purpose of Under 10 is to bring together lawyers from various law firms, allow them to get to know each other better and offer an environment for learning more about current tax issues. In addition, we hope that attendees will become involved in the Tax Section and in reports prepared by the Section. We anticipate that Under 10 will meet quarterly on specific topics. If you are interested in joining the Under 10 club please contact Tiffany Bardwell at tbardwell@nysba.org or 518.487.5675.

     The Section has formalized its “Under 10” tax club for members of the Tax Section who graduated from law school less than 10 years ago. With organizational and financial support of the Tax Section, the club operates independently from the Tax Section through its own officers and meets four times per year.  The goal of the club is to serve as a source of professional development and networking for mid-level and senior associates.

    See Under 10 bylaws here.