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The Bloomberg BNA Federal Tax Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues about federal tax topics. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.

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Archive : July 2012

July 31, 2012

RATE Coalition to Present Panel at Policy & Practice Summit

We are pleased to announce that the RATE Coalition will be presenting a panel discussion at the inaugural Bloomberg BNA Tax Policy & Practice Summit on November 13-14, 2012, in Washington, DC....

July 23, 2012

Inaugural Bloomberg BNA Tax Policy & Practice Summit

Bloomberg BNA will host its inaugural Tax Policy & Practice Summit on November 13-14, 2012, in Washington, DC.  One week after the November election, the Summit will focus on the impact of the...

July 17, 2012

Do the QDIA Safe Harbor Rules Give Plan Fiduciaries Too Much Control?

Do the quirky facts in Bidwell v. University Medical Center, Inc. justify the Sixth Circuit's decision that a plan administrator was not liable for $101,900 in losses to two §403(b) plan participants after it transferred the participants' investments from a stable value fund to a qualified default investment alternative (QDIA) without first receiving investment directions from the participants?

July 2, 2012

What Does the “Abuse of Discretion” Standard Really Mean for Tax Court Review of CDP Determinations?

With regard to the well-settled “abuse of discretion” standard the Tax Court utilizes in CDP cases, a secondary question arises, namely, the standard the court should use with respect to the...