2023 Annual Meeting of the Tax Bar and Tax Policy Conference

2023 Annual Meeting of the Tax Bar and Tax Policy Conference

Program Materials

 We have placed the program materials online for you to peruse and/or print before the Conference.  In the event that we receive supplemental program materials - we will post these materials to the website after the Conference.  Thank you for taking part in our efforts to reduce our carbon footprint.

Evaluation Form 

Your feedback is valuable to us. Please take a few minutes to complete the evaluation form for each session you attend. Your input helps us improve future events. Look for the evaluation forms below listed under each session. Thank you for your participation!   

MCLE Certificate

Download your MCLE certificates for your records. Session attendance is reported to the California State Bar. To ensure attendance, please scan or sign in at the beginning of each session to receive credit. 


Wednesday, November 1, 2023 

1:05PM - 2:05PM 

At Both Ends: Overcoming Burnout in Legal Practice

Materials: 2023.10.26.BurnoutCLA_Taxation_Template.pptx 

Evaluation Form: https://forms.gle/j1ghNqe2AYqm7SRu7 

MCLE Certificate: Panel 1 At Both Ends Overcoming Burnout in Legal Practice.pdf


2:15PM - 3:15PM 

Spotlight on California's State Controller 

Materials: Materials to come. 

Evaluation Form: https://forms.gle/nMmjofMUi766JhxJ6 

 MCLE Certificate: Panel 2 Spotlight on California's State Controller.pdf


3:30PM - 4:30PM 

Taxpayer Perspectives: Tax Director Panel 

Materials: No materials 

Evaluation Form: https://forms.gle/veeFauBnnGerQTAy7 

MCLE Certificate: Not for MCLE


4:45PM - 5:45PM 

Considerations Raised by Broad Use of AI Tools in Practice 

Materials: 2023 CA Tax Bar and CA Tax Policy Conference - Broad Use of A.I. - Slides - November 1 2023(CRT).pptx

Evaluation Form: https://forms.gle/MDqhAMT6jiN6nKxW6 

MCLE Certificate: Panel 4 Considerations Raised by Broad Use of AI Tools in Practice.pdf


Thursday, November 2, 2023 

8:30AM - 9:30AM 

Everything You Wanted to Know About Estate and Gift Tax Audits and Then Some

Materials: Understanding E and G Tax Audit Process November 2023.pptx

Evaluation Form: https://forms.gle/9892uhneGGzjvJcG7 

MCLE Certificate: Panel 5 Everything You Wanted To Know About Estate and Gift Tax Audits and Then S.pdf


Federal Legislation Update

Materials: Cal Bar Tax - federal legislation update - final slides.pptx 

Evaluation Form: https://forms.gle/PQRJkEwWBWWWeVueA 

MCLE Certificate: Panel 6 Federal Legislation Update.pdf


Get to Know Local Tax Law: A Primer and Current Developments

Materials: 2023 CTPC Course #7 - Get to Know Local Tax Law.pptx

Evaluation Form: https://forms.gle/qmqq8embPqtcnYyp8 

MCLE Certificate: Panel 7 Get to Know Local Tax Law A primer and Current Developments.pdf


9:40AM - 10:40AM 

The Art and Science of Advanced Fiduciary Elections Fiduciaries and Advisors Are Faced With

Materials: Prokey Miller - Advanced Fiduciary Elections - JTM 10.20.23.pptx

Evaluation Form: https://forms.gle/GC4hw2xFmUznk8YT9 

MCLE Certificate: Panel 8 The Art and Science of Advanced Fiduciary Elections Fiduciaries and Advis.pdf


Breaking New Ground: Equitable Tolling in Tax Cases Post-Boechler

Materials: 2023-11-02 Post-Boechler Developments (CLA Tax - Palm Springs) (003).pptx

Evaluation Form: https://forms.gle/EeUUpnhzuLwyNaYA7 

MCLE Certificate: Panel 9 Breaking New Ground Equitable Tolling in Tax Cases Post-Boechler.pdf


Sourcing Income from Passthrough Entities & Developments Since Metropoulos

Materials: Course 10 - Sourcing Income from PTEs, 4859-8445-0437 v 3.pptx

Evaluation Form: https://forms.gle/ismMHGrD8kGoRREb6 

MCLE Certificate: Panel 10 Sourcing Income from Passthrough Entities & Developments Since Metropoul.pdf


10:50AM - 11:50AM 

Passing the Family Business on to the Next Gen Equally When Some of the Children Will Not Be Active

Materials: Passing the Business Onto the Next Generation - Planning Tools (01928188-3).docx


CLA Tax Section - Succession Planning - Not all Children Want to Continue (01933119x8958D).pptx

Evaluation Form: https://forms.gle/NY8XyMVZqAr62kV57 

MCLE Certificate: Panel 11 Passing the Family Business on to the Next Gen Equally When Some of the.pdf


Tax Court Roundtable

Materials: CLA Palm Springs Presentation.pptx 

Evaluation Form: https://forms.gle/uA417kv19QkT6pYv9 

MCLE Certificate: Panel 12 Tax Court Roundtable.pdf


California Litigation Update

Materials: CTPC 2023 SALT Litigation.pptx 

Evaluation Form: https://forms.gle/T3g45od2qZBCpEeQ6 

MCLE Certificate: Panel 13 California Litigation Update.pdf


1:45PM - 3:15PM 

Valuation of Hard to Value Assets

Materials: 2023 CLA Tax Conference - Hard to Value Assets_Final.pdf 

Evaluation Form: https://forms.gle/nKnKifJtsywr4WQL8 

MCLE Certificate: Panel 14 Valuation of Hard To Value Assets.pdf


International Hot Topics

Materials: International Hot Topics - CLA 2023.pptx 


Court of Federal Claims – Christensen vs. U.S. (23 Oct. 2023) - US - Fre....pdf

Evaluation Form: https://forms.gle/MR4M26X9vpYHx6qJA 

MCLE Certificate: Panel 15 International Hot Topics.pdf


Substantial and Occasional Developments in Alternative Apportionment for Corportate Income Tax

Materials: CTPC 2023 - Substantial and Occasional Presentation Slides (FINAL 10.31.23) (WNT_NTQA APPROVED).pptx

Evaluation Form: https://forms.gle/ygMs7HUxECzX1Ks56 

MCLE Certificate: Panel 16 Substantial and Occasional Developments in Alternative Apportionment.pdf


3:45PM - 5:00PM 

What You May Not Realize About GST But Need to Know

Materials: CLA Nov 2 and 3 GST (Final) (1).pdf 

Evaluation Form: https://forms.gle/msTt8UXjc8TDm3q66 

MCLE Certificate: Panel 17 What You May Not Realize About GST But Need to Know.pdf


Corporate Transparency Act

Materials: DOCS-#546439-v1-CLA_Tax_Presentation_(10_24_23).PPTX 

Evaluation Form: https://forms.gle/Abge7g2dtLJ4AiH27 

MCLE Certificate: Panel 18 Corporate Transparency Act.pdf


Cryptocurrency - Federal Guidance Implications for California

Materials: 2023 CTPC - Cryptocurrency - Federal Guidance and Implications for California.pptx 

Evaluation Form: https://forms.gle/SkQm2MtHe38saCWa6 

MCLE Certificate: Panel 19 Cryptocurrency – Federal Guidance & Implications for California.pdf


Friday, November 3, 2023 

8:30AM  - 9:45AM 

Dealing with Difficuly Entity and Real Estate Issues

Materials: Final - Nov 23 Tax Conference PowerPoint - MCY-BKW (01933959-3x8958D).PPTX 

Evaluation Form: https://forms.gle/XWegbtLHz4iuX8Ac7 

MCLE Certificate: Panel 20 Dealing With Difficult Entity and Real Estate Issues.pdf


Nearshoring US - Mexico International Tax Issues

Materials: CLA Palm Springs 2023 - Nearhsoring -Legal and Tax Considerations for Relocating to Mexico.pdf

Evaluation Form: https://forms.gle/y8NFdPCQtHdamNdW9 

MCLE Certificate: Panel 21 Nearshoring US-Mexico International Tax Issues.pdf


Legislative Updates

Materials: CTPC 2023 Leg Update Slides_Armstrong_Linton_Grinnell_Ruff.pptx 

Evaluation Form: https://forms.gle/jSYCgnCAsf5u5jcd8 

MCLE Certificate: Panel 22 Legislative Updates.pdf


9:55AM - 11:10AM 

Melting Polar Opposites: Income and Transfer Taxes

Materials: Melting Polar Opposites.pptx 

Taxation without Realization.pdf 

Evaluation Form: https://forms.gle/PYAmsT9S9anXU8Wv8 

MCLE Certificate: Panel 23 Melting Polar Opposites Income and Transfer Taxes.pdf


Keeping Up With the Credits: Employee Retention Credit

Materials: 2023-11-03 CLA ERC PowerPoint.pptx 

Evaluation Form: https://forms.gle/umeBxrAufn2zvmSz6 

MCLE Certificate: Panel 24 Keeping up with the Credits Employee Retention Credit.pdf


California Conformity in a Post-Pandemic State

Materials: 2023 TPC Conformity.Final.pptx 

Evaluation Form: https://forms.gle/bzz9dR21ANs69zUa8 

MCLE Certificate: Panel 25 California Conformity in a Post-pandemic State.pdf


1:00PM - 2:00PM 

The Supercharged QDOT

Materials: CLA -- Final.pptx 

Evaluation Form: https://forms.gle/3GmcFKwGX6FF2Gxe9 

MCLE Certificate: Panel 26 The Supercharged QDOT.pdf


One Year Later: the IRS War on Conservation Easements

Materials: Palm Springs Slides.pptx 

Evaluation Form: https://forms.gle/UHn4kAsZSaU8Qmu6A 

MCLE Certificate: Panel 27 One Year Later the IRS War on Conservation Easements.pdf


Are You Qualified for 3-factor Apportionment?

Materials: 3-factor presentation - TPC 2023 Final.pptx 

Evaluation Form: https://forms.gle/YHQtpvzmhgQDrTqS8 

MCLE Certificate: Panel 28 Are you Qualified for 3-factor apportionment.pdf


2:10PM - 3:10PM 

IRS Target List - Avoiding Audits

Materials: Recent Developments in Estate Gift Tax - September 2022 Final .pptx 

Evaluation Form: https://forms.gle/Ma3tGctC3EJqmHVM8 

MCLE Certificate: Panel 29 IRS Target List - Avoiding Audits.pdf


The Administrative Record Rule


Evaluation Form: https://forms.gle/HLC56YDio41kS9gw6 

MCLE Certificate: Panel 30 The Administrative Record Rule.pdf


Refresh on Withholding Concepts & the New Form 592-PTE

Materials: CLA_2023 Tax Policy Conference_Withholding Presentation_10.30.23.pptx

Evaluation Form: https://forms.gle/sd1R8TYKWLQVppf68 

MCLE Certificate: Panel 31 Refresh on Withholding Concepts & the New Form 592-PTE.pdf


3:30PM - 5:00PM 

Estate Planning for Multi-National Families with Global Assets

Materials: 2023 Tax Annual Meeting - Estate planning for multinational families wit....pptx 

Evaluation Form: https://forms.gle/ziaPMYJa1JADVcrCA 

MCLE Certificate: Panel 32 Estate Planning for Multi-National Families with Global Assets.pdf


The Long and Confusing History of the Use of Section 6751(b) to Defend the IRS Assertion of Penalties

Materials: CLA 6751B Presentation.pptx 

Evaluation Form: https://forms.gle/M6CKBYBbTr6Su2bw7 

MCLE Certificate: Panel 33 The Long and Confusing History of the Use of Section 6751(b) to Defend.pdf


Chief Counsel Roundtable

Materials: 2023 Case in Chief - Insights from the Chief Counsels.docx 

Evaluation Form: https://forms.gle/Br4mMVDRjC69JSwH9 

MCLE Certificate: Panel 34 Chief Counsel Roundtable.pdf


Points of view or opinions expressed in these pages are those of the speaker(s) and/or author(s). They have not been adopted or endorsed by the California Lawyers Asssociation Board of Representatives and do not constitute the official position or policy of the California Lawyers Association. Nothing contained herein is intended to address any specific legal inquiry, nor is it a substitute for independent legal research to original sources or obtaining separate legal advice regarding specific legal situations.

©2023 California Lawyers Association

All Rights Reserved

Page 1 of 1