Tax Section

8:45 a.m. – 9:00 a.m.

Business Meeting and Election of Officers

Mercury Ballroom, Third Floor

9:15 a.m. – 10:30 a.m.

CONCURRENT MORNING SESSIONS - 1

1A. Moore v. United States: Key Issues and Potential Consequences

Mercury Ballroom, Third Floor
Join us for an exploration of the key questions raised by this generational tax case, developments in oral argument, and the possible impact of a holding in favor of either side on the future development of the tax law.

Speaker

John Brooks, Esq. | Fordham University New York, NY

Michael B. Kimberly, Esq. | McDermott Will & Emery LLP Washington, D.C.

Libin Zhang, Esq. | Fried, Frank, Harris, Shriver & Jacobson LLP New York, NY

Moderator

Deborah L. Paul, Esq. | Wachtell, Lipton, Rosen & Katz New York, NY

1.5 Credits in Areas of Professional Practice

1B. New York State Tax Developments

Rendezvous/Trianon, Third Floor
This panel will address new developments in New York State tax law.

Speaker

Alysse B. McLoughlin, Esq. | Jones Walker LLP New York, NY

Elizabeth Pascal, Esq. | Hodgson Russ LLP New York, NY

Irwin M. Slomka, Esq. | Blank Rome LLP New York, NY

Moderator

Jack Trachtenberg, Esq. | Deloitte Tax LLP New York, NY

1.5 Credits in Areas of Professional Practice

10:30 a.m. – 10:45 a.m.

Break

10:45 a.m. – 12:00 p.m.

CONCURRENT MORNING SESSIONS - 2

2A. Corporate Tax: Recent Guidance and Open Questions

Mercury Ballroom, Third Floor
This panel will discuss, among other things, recent and upcoming guidance regarding the corporate alternative minimum tax and the stock buyback tax, as well as ongoing issues related to M&A and other corporate transactions.

Speaker

Mark A. Schneider, Esq. (Invited) | Associate Chief Counsel (Corporate) Internal Revenue Service Washington, D.C.

Brett York, Esq. (Invited) | Deputy Tax Legislative Counsel Department of the Treasury Washington, DC

Karen Gilbreath Sowell, Esq. | EY LLP Washington, DC

Davis Wang, Esq. | Sullivan & Cromwell LLP New York, NY

Moderator

Gordon E. Warnke, Esq. | KPMG LLP New York, NY

1.5 Credits in Areas of Professional Practice

2B. Tax Considerations for Cryptocurrency and Other Digital Assets

Rendezvous/Trianon, Third Floor
This panel will discuss developments in the tax treatment and tax reporting of cryptocurrency and other digital asset transactions, including Revenue Ruling 2023-14's guidance on staking rewards, Notice 2023-27 and NFTs, and the proposed regulations on information reporting for digital asset transactions.

Speaker

Erika Nijenhuis, Esq. (Invited) | Senior Counsel, Office of Tax Policy U.S. Department of the Treasury Washington, DC

Eschi Rahimi-Laridjani, Esq. | Milbank LLP New York, NY

Elena Romanova, Esq. | Latham & Watkins LLP New York, NY

Moderator

Lorenz Haselberger, Esq. | Shearman & Sterling LLP New York, NY

1.5 Credits in Areas of Professional Practice

12:00 p.m.- 12:30 p.m.

Meeting of the Under 10 Group

Rendezvous/Trianon, Third Floor

No CLE Credit

12:30 p.m. – 2:00 p.m.

Luncheon (Additional fee applies)

Grand Ballroom, Third Floor

Speaker

Daniel I. Werfel, Esq. (Invited) | Commissioner Internal Revenue Service Washington, DC

No CLE Credit

2:15 p.m. – 4:00 p.m.

Current Topics in International Tax

Grand Ballroom, Third Floor
This panel will address developing issues in international tax law, including recent guidance on the interaction of Pillar 2 and the US GILTI/FTC rules, recent guidance on the application of CAMT to CFCs, and recent and pending international tax cases, including YA Global, Liberty Global, and Altria.

Speaker

Peter Blessing, Esq. (Invited) | Associate Chief Counsel (International) Internal Revenue Service Washington, DC

Colleen O'Neill, Esq. | EY LLP Washington, D.C.

Gary Scanlon, Esq. | KPMG LLP Washington, DC

Paul Seraganian, Esq. | Clifford Chance US LLP New York, NY

Moderator

Michael T. Mollerus, Esq. | Davis Polk & Wardwell LLP New York, NY

2.0 Credits in Areas of Professional Practice

4:15 p.m. – 5:35 p.m.

New York City Taxes & New York State Taxes - Joint Committee Meeting/High Tea

Gibson Room, Second Floor

No CLE Credit