Tax Law Section

Minutes for December 6, 2005

Attending: Rebecca L. Rockwell (by telephone), Graden P. Jackson, Mark H. Howard

1. We approved the minutes of the last meeting.

2. Current financials. We reviewed the October financials. The current balance is just over $9,000. We still have some expenses for the year related to speakers and the mid-year and annual meetings. We should end the year with an adequate balance to pass on as a cushion for the following year expenses.

3. Status on speakers and topics. See attached. Mr. Jackson hopes to arrange for Cliff Fleming and Pam Hendrickson as the speakers in February and March. Rebecca Rockwell said she could help make arrangements with Pam Hendrickson if Mr. Jackson needed it.

4. Updates to the Tax Section web site.

A. Craig Hale, the chair-elect has changed jobs. While he could not participate today, Mr. Howard sent him an e-mail message asking him to update his information on the Tax Section web site address

We have begun to post the minutes of our officer meetings on the web sites.

Mr. Howard has also posted an article on Circular 230 which he obtained at the meeting of National Association of State Bar Tax Sections.

We will continue to add materials as we find things that appear to have worth to the section.

5. Current assignments

a. Supreme Court Ethics Advisory Committee, Mark H. Howard
b. Mid-year Bar meeting, Craig A. Hale
c. Annual Bar meeting, Mark H. Howard
d. Government Relations Committee meetings held weekly, Thursday at noon recommended duty of chair-elect
e. IRS Tax Liason group, Graden P. Jackson
f. National Association of State Bar Tax Sections, Mark H. Howard

Mr. Hale may have difficult attending the Government Relations Committee meetings due to the location of his new job in Lehi. Mr. Howard will coordinate with him and see if we should have someone else attend some of the meetings. Rebecca Rockwell has a conflict with attending those meetings but offered to take over another assignment. Mr. Howard may ask her to take over the representation on the committee for the annual bar meeting depending on whether he starts to attend some of the Government Relations Committee meetings.

6. Possible scholarship for U of U and/or/ BYU law school students. We still have not had success in making contact with people at BYU. Mr. Jackson will attempt to do this as part of his contacts with Cliff Fleming. We approved offering a $500 scholarship at each school to a second year student who has demonstrated an interest and ability in taxation as a legal career choice.

7. Possible revisions to by-laws. At both leadership meetings this fall, the Utah Bar leadership has recommended the consideration of changes to section by-laws. They have provided some sample by-laws and have focused on a few things such as succession of leadership. Mr. Howard will review the current by-laws, compare them to the sample by-laws and make recommendations to the leadership committee. If approved, we will then submit the proposed, revised by-laws for vote at the annual meeting.

8. Report by Mr. Howard and Mr. Jackson on October 26, 2005, Utah State Bar, Bar Leaders’ Workshop.

9. Report by Mr. Howard on Oct. 28-29, 2005, meeting of National Association of State Bar Tax Sections. Letter on the meeting sent out to members of the section on November 3 along with some materials from the meeting.

10. Report on Mid-year and Annual Bar meetings. We agreed to consider sponsoring another speaker at the Annual meeting.

11. We scheduled the next officer meeting for April 4, 2006. At that meeting we agreed to consider practitioner of the year award and the identification of potential new officer candidates.

2005/2006 TAX SECTION CLE LUNCHEONS

September 27, 2005, “Off-shore Estate Planning and Related Tax Issues” Speaker: Dennis Astill

October 25, 2005, “Tax Changes in the Bankruptcy Code”
Speaker: Joel Marker

November 29, 2005, "Tax Issues for Upcomming Legislative Session"
Speaker: Lt. Governor Gary Herbert

January 25, 2006, “Benefit Plans”,
Speaker, Don Saxon, professor at Westminster College

February, 2006, to be arranged

March, 2006, to be arranged

April 11, 2006, Legislative Update (with Estate Tax Section)
Speaker: John Valentine

May 24, 2006, Topic to be arranged but tentative speaker is United States Tax Court Judge Mary Ann Cohen.
(Annual business meeting, practitioner of the year, any amendments to by-laws, vote on new program director)