Welcome to the Diversity Committee website!
The ABA Section of Taxation enthusiastically embraces the concept of diversity, and believes that diversity in our membership brings a variety of unique and valuable skills and perspectives to the Section and to its lawyer members. The primary goals of the Diversity Committee are (i) to present programs on diverse areas of tax and (ii) to provide lawyers of color, women lawyers, young lawyers, lawyers with disabilities, and lawyers from diverse backgrounds with opportunities to become involved in the ABA Section of Taxation and in the leadership of the Diversity Committee and other ABA Section of Taxation committees.
We hope that you will check here periodically to see the programs the Committee is working on and what we have planned for the next meeting. We welcome new members to the Committee and volunteers for our projects! We also encourage suggestions for programs!
If you would like to be updated on the upcoming programs of the Diversity Committee, please join our committee and subscribe to our listserv or feel free to contact me.
We are currently preparing panels for the upcoming Midyear Meeting in Phoenix, Arizona in January 2014. Please let me know if you have any ideas that you would like present!
We hope that you will become involved in our Committee!
-Cathy Fung, Chair
Did you know thousands of pages of cutting-edge committee program materials are available to you as a Tax Section member? These documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials. Access these materials now.
|Leaving the US – It’s Very Different from Leaving Las Vegas. Tax Planning for US Persons Living and Working Abroad |
September 20, 2013
US persons considering work outside of the US should plan for a range of tax and employee benefits issues. The panel will follow the life cycle of a US expatriate, from initial immigration to compensation to exit/repatriation. Panelists will share war stories while they discuss the issues encountered by US taxpayers when they work and live outside the US, including the foreign earned income exclusion under section 911, the housing exclusion under section 911(a), the foreign tax credit, tax equalization policies, Social Security totalization agreements, US tax treaties (including the different tax options for US citizens vs. US green card holders), currency exchange concerns, cultural differences in compensation practices, tests for determining residency and tax home, FBAR, FATCA, retirement planning, and trends in expatriate perks. Panelists also will focus on the individual employee’s concerns and will share cautionary tales and pragmatic advice for counseling clients.
Moderator: Sandra Cohen, Osler Hoskin & Harcourt LLP, New York, NY
Panelists: M. Grace Fleeman, Senior Technician Reviewer, Office of Associate
Chief Counsel, International, IRS, Washington, DC (invited); Dianne C.
Mehany, Caplin & Drysdale Chartered, Washington, DC; James P. Klein,
Pillsbury Winthrop Shaw Pittman LLP, New York, NY; Linette Barclay, Grant
Thornton, Houston TX
|Tax Implications for Same-Sex Couples After DOMA. Where Does the Code Go From Here? |
September 20, 2013
|12:30PM – 1:30PM|
On June 26, 2013, the Supreme Court in Windsor v. United States invalidated section 3 of the Defense of Marriage Act (DOMA). What will be the implications of the Court’s decision on the application of Federal tax laws to same-sex couples? Panelists will discuss the tax planning challenges faced by same-sex couples and other Federal and state laws, such as estate and gift tax complications, taxation of Social Security benefits and employer-provided health coverage, the availability of certain deductions and exemptions, and the possibility of filing amended returns. Panelists will share their insights on the Supreme Court’s rulings in Windsor and Hollingsworth v. Perry. The panel will also share ideas on necessary IRS guidance in light of these decisions.
Moderator: Laura R. Westfall, King & Spalding, New York, NY
Panelists: Professor Patricia A. Cain, Santa Clara University School of Law, Santa Clara, CA; Shannon Price Minter, National Center for Lesbian Rights, San Francisco, CA; Eric A. San Juan, Senior Attorney Advisor to the National Taxpayer Advocate, Taxpayer Advocate Service, Washington, DC; Shawn Newman, Law Office of Shawn C. Newman PA, Wilton Manors, FL; Mark C. Nielsen, Groom Law Group, Washington, DC; Stephen Tackney, Deputy Associate Chief Counsel, Employee Benefits, Office of Division Counsel/Associate Chief Counsel, TEGE, IRS, Washington, DC
|Leaning into Leadership: Elimination of Bias in the Profession |
September 20, 2013
Nearly 50 years after Congress passed Title VII of the Civil Rights Act of 1964 prohibiting discrimination against women in employment decisions, and nearly 25 years after the Supreme Court held in Pricewaterhouse v. Hopkins that an employer could not use gender stereotypes to deny a woman partnership, women continue to face barriers to attaining leadership positions. This panel will offer suggestions for workplace education and elimination of bias against women programs as ordinary and necessary business expenses under section 162 of the Internal Revenue Code.
Moderator: Audrey Kucia, Tax Law Specialist, TE/GE Employee Plans, IRS,
Panelists: Ida Abbott, Ida Abbott Consulting, San Francisco, CA; Sandhya
Chandrasekhar, Latham & Watkins, Chicago, IL; Helen Morrison, EY,
Washington, DC; Mary B. (“Handy”) Hevener, Morgan Lewis, Washington, DC
|Creating Relationships That Matter: Developing Women Leaders |
September 20, 2013
Business relationships are crucial to the development of women leaders. Once in leadership, women have greater control over their careers and are in a better position to change the culture of the profession. Building relationships that matter through mentoring, colleague and client relationships, and leadership can benefit women in many different legal environments: firms, government, in-house, etc. The panelists will discuss strategies for building a strong business network and creating opportunities for business development at any career level.
Moderator: Cathy Fung, Attorney, Office of Associate Chief Counsel (Financial Institutions & Products), IRS, Washington, DC
Panelists: Christi Mondrik, Mondrik & Associates, Austin, TX; Jaye A.
Calhoun, McGlinchey Stafford PLLC, New Orleans, LA; Bertha Minnihan,
Moss Adams LLP, Santa Clara, CA; Susan Repo, Tesla Motors, Palo Alto, CA;
Mary B. (“Handy”) Hevener, Morgan Lewis, Washington, DC