MSBA Sections

MSBA TAX LAW SECTION
Minutes of May 15, 2008 Meeting
(Meeting Held at the Offices of Judge Perez of the Minnesota Tax Court)

Members Present: Heather Broneak, Christina Cook, Terry Costello, Gina DeConcini, Duane Schroeder

Others Present: Yuri Berndt, Tom Bequette, Harriet Sims, Ann Westerlund Petersen, Don Brown, Brad Delapena, Connor Schmidt, Kim basting

General Business: The Minutes of the April meeting and the Treasurer’s Report were reviewed and approved as submitted.
Amendment to the Tax Section Bylaws This matter was tabled to be discussed at the June meeting.
Legislative Update: Christina Cook updated the group regarding the status of the 60 day rule – a group representing several counties indicated as recently as last week that they were still hoping to have more hearings on the issue. There had been a settlement on the table, but apparently it was pulled from the legislation at noon on the day of our meeting (about two hours before the meeting at hand.) and Christina did not have any additional information about the final outcome. Senator Larson indicated a willingness to push to add the settlement language back into the bill.

Gina DeConcini updated the group regarding the status of the moratorium for revoking property tax exemptions in the wake of Under the Rainbow and Afton Historical Society Press. Both the House and Senate have passed versions of the moratorium (which is temporary, and intended to allow time for a study of the issue and parties time to craft legislation on the issue for the 2009 session) and it is believed that the substance of the moratorium language will ultimately be included in the omnibus tax bill.

Other Business Gina DeConcini followed up on the request by Dale Busacker at our last meeting for members of the section to get involved with planning for the June 30 hearing at the DOR on the issue of taxation of contributions to disregarded entities of less than substantially all of the assets of a business. Gina researched all states to confirm that if the Department is successful in asserting that such transfers are subject to Minnesota sales tax, that Minnesota would be the only state in the country that taxes contributions to SMLLCs and QSubs while exempting transactions that would qualify for income tax exemption under Sections 351 or 721 of the I.R.C.

Gina DeConcini updated the group with respect to Minnesota’s new statute taxing payments of deferred compensation to nonresidents. The Department is expected to issue a Notice in June or July to assist employers with complying with the withholding and reporting requirements associated with complying with the new law.
Heather Broneak reminded members of the upcoming Judge’s Conference scheduled for June 4, and encouraged members to RSVP.

Adjournment

Respectfully Submitted,

Gina DeConcini

MSBA Tax Law Section
Minutes of April 18, 2008 Meeting

I.          Members Present
Heather Broneak, Barry Clegg, Christina Cook, Terry Costello, Gina DeConcini, Jerry Geis, Jed Larkin, Allison Leppert, Duane Schroeder and Patrick Butler
Others Present
Mike Plante, Jenny Ryan, Jacqueline Romano, Alan Gregerson, Bob Stuart, and Kim Basting.

II.        General Business
The Minutes of the March meeting and the Treasurer’s Report were reviewed and approved as submitted.

III.       Officer Nominations for the 2008-2009 Tax Council
The following persons will be submitted for approval of the Tax Council at the annual meeting in June as officers for the 2008-2009 Tax Council:
Chair: Christina Cook
Vice Chair: Gina DeConconi
Treasurer: Patrick Butler
Secretary: Allison Leppert

IV.       Member Nomination for the 2008-2009 Tax Council
The following persons will be submitted for approval of the Tax Council at the annual meeting in June as members for the 2008-2009 Tax Council:
Christina Cook – Second Term
Patrick Butler – Second Term
Barry Clegg – Second Term
Terry Costello – Second Term
Tom Muck – Second Term
Nick Furia – Fredrikson & Byron
Bob Stuart – Fredrikson & Byron
John Stenzel – Best Buy

V.        Amendment to the Tax Section Bylaws
A subcommittee of Ms. DeConcini, Ms. Leppert, and Mr. Butler will review the proposed amendment to the Section Bylaws so that they conform to the MSBA model language.

VI.       Lobby the Minnesota Legislature regarding the Minnesota Sales and Use Tax Statute.
Mr. Dale Busacker requested the Tax Council support to lobby the Minnesota Legislature to clarify the Sales and Use Statute with regard to transfers of property between owners and single-member limited liability companies. The Tax Council authorized Ms. Broneak to support this measure pending verification that the Tax Council is allowed to back such a measure under the MSAB rules. Ms. Broneak was going to follow-up with the MSBA.

VII.     Adjournment.

Respectfully submitted,

Patrick Butler
Secretary

MSBA Tax Law Section
Minutes of March 20, 2008 Meeting

I.          Members Present
Heather Broneak, Christina Cook, Gina DeConcini, Allison Leppert, Terry Costello, Duane Schroeder and Patrick Butler
Others Present
Ben Wagner and Mike O’Brien.

II.        General Business
The Minutes of the January meeting were approved as submitted. Treasurer’s Report was reviewed and approved as submitted.

III.       Mock Trial Program Donation.
We have received a request to make a financial donation to the 22nd anniversary of the Mock Trial program in Minnesota. The Council declined to make a donation at this time.

IV.       Tax Section Dues.
A motion was made to keep the Tax Section dues the same as the previous year of $20 per practitioner members, $0 for student members, and $0 for new admittee members.

V.        2008/2009 Council Member and Officer nominations.
A subcommittee of Ms. Broneak, Ms. Cook, Mr. Costello and Mr. Butler met prior to the Council meeting to discuss openings and suggest nominees. The subcommittee will discuss the openings with several interested parties and report back to the Council at the next meeting. Nominations were discussed to fill the Officer positions. The nominations will be presented to the Council at the next meeting for approval.

VI.       2008 Distinguished Service Award Recipient.
The subcommittee to nominate recipients for the MSBA Tax Section Distinguished Service Award consisting of Ms. DeConcini, Mr. Geis and Mr. Butler has determined that Mr. Walter Pickhardt would be an appropriate nominee. The Council agreed to present Mr. Pickhardt with the MSBA Tax Section Distinguished Service Award for 2008.

VII.     Past MSBA Tax Section Distinguished Service Award Winners dinner at the Judges Conference.
The Council has agreed to invite the current year MSBA Tax Section Distinguished Service Award along with his spouse as well as the previous MSBA Tax Section Distinguished Service Award winners to the dinner that follows the Judges conference.

VIII.    Upcoming Meetings
We will meet on April 18, 2008 at the MSBA offices and on May 15, 2008 with the Minnesota Tax Court. The Council will submit a list of questions to Judge Perez for discussion topics.

IX.       Adjournment.

Respectfully submitted,

Patrick Butler
Secretary

MSBA Tax Law Section
Minutes of January 18, 2008 Meeting

I.          Members Present
Heather Broneak, Christina Cook, Gina DeConcini, Jerry Geis, Allison Leppert, Duane Schroeder, Lisa Schultz, Jed Larkin and Patrick Butler
Others Present
Kim Basting and Ann Peterson.

II.        General Business
After introductions of all persons present, the Minutes of the October meeting were approved as submitted. Treasurer’s Report was reviewed and approved as submitted.

III.       December 14, 2007 CLE at MN Department of Revenue.
The feedback was positive and viewed as a success by all in attendance. The number of attendees was not available at this meeting.

IV.       February 15 joint CLE with Health Law and Nonprofit subgroup of the Business Law Sections at Town & Country.
The Health Law and Nonprofit subgroup of the Business Law Sections have requested that the Tax Section co-sponsor a CLE discussing the Under the Rainbow Child Care Center case and other recent Property Tax Cases. The Tax Council approved paying the costs for any Tax Section members to attend and to share a pro-rata portion of the costs for non-members of any of the sponsoring sections.

V.        Upcoming Meetings
There will be no February meeting due to the joint CLE discussed above. Meetings of the Tax Council and CLE’s have been scheduled for March 20, 2008 and April 18, 2008. The US Tax Court will be in St. Paul in May. We will attempt to schedule a May meeting that includes a Tax Judge as a presenter.

VI.       Judges Conference.
The Judges conference is scheduled for June 4, 2008. The Tax Council approved an expenditure of up to $1,500 for a national speaker. The Registration fee will not be changed from the prior year amount of $25 per person, $10 for government employees and free to students. All past recipients of the MSBA Tax Section Distinguished Service Award will be recognized at the Judges Conference and invited to the dinner that follows. Kim Basting and the MSBA staff will take care of the registration of attendees to the conference.

VII.     Proposed Legislation Update.
The Tax Council has been involved in proposed legislation to amend the 60-day rule and to restrict the Minnesota Department of Revenue to value estates that are not addressed by the Federal Government. The MSBA has approved money to compensate Mr. Lloyd Grooms to lobby the Legislature.

The Tax Council has also discussed an amendment to clarify that sales between single-member limited liability companies with common ownership should be exempt from sales tax. The Minnesota Department of Revenue has taken the position that proposed legislation will require a revenue impact statement. More discussion to follow.

VIII.    MSBA Council of Nonprofits.
The MSBA Council of Nonprofits has contacted Ms. DeConcini requesting the Tax Council’s assistance on various matters. The Tax Council may be used as an educational advisor. At some point, the Tax Council’s involvement in any matters with the MSBA Council of Nonprofits may require the approval of the MSBA Legislative Committee.

IX. Other Items.
A subcommittee has been formed to nominate recipients for the MSBA Tax Section Distinguished Service Award consisting of Ms. DeConcini, Mr. Geis and Mr. Butler.
A Subcommittee has been formed to nominate members and officers for next year’s Tax Council consisting of Ms. Broneak, Ms. Cook and Mr. Butler.

X. Adjournment.

Respectfully submitted,

Patrick Butler
Secretary

MSBA Tax Law Section
Minutes of October 18, 2007 Meeting

I.          Members Present
Heather Broneak, Christina Cook, Terry Costello, Allison Leppert, Barry Clegg, Jed Larkin, and Patrick Butler

Others Present
Kim Basting, Brad Taplin, Ben Wagner, Mike O’Brien, and Ann Peterson.

II.        General Business
After introductions of all persons present, the Minutes of the September meeting were approved as submitted. Treasurer’s Report was reviewed and approved as submitted.

III.       Tax Institute CLE
Ms. Broneak, on behalf of the organizers of the 67th Annual Tax Institute requested volunteers to introduce presenters. Several members of the Council gave their names to Ms. Broneak as volunteers.

IV.       December 14, 2007 CLE at MN Department of Revenue.
We have reserved space at the Minnesota Department of Revenue on December 14, 2007. Ms. Cook continues to lead the effort to recruit speakers from the Minnesota Department of Revenue. We are trying to find 6 speakers to present various topics for 20 minutes each. The CLE will be held from 2-4 p.m. with a reception to follow. Ms. Broneak and Mr. Butler have volunteered to assist Ms. Cook as needed.

V.        The Tax Council will meet on November 6.
The November meeting of the Tax Council will focus on the December Minnesota Department of Revenue event and 2008 CLE ideas and speakers.

VI.       Special Event for the Distinguished Service Award past recipients.
The MSBA Tax Section Distinguished Service Award subcommittee of Ms. Broneak, Ms. Cook, Ms. Leppert and Mr. Butler met prior to the Tax Council meeting. Mr. Geis was unable to attend. The subcommittee suggested that all past recipients be recognized at the June Judges Conference and invited to the dinner following the Judges Conference. More ideas to be explored upon consultation with Mr. Geis.

VII.     4th Annual MSBA Section/Law Student Networking Reception.
Ms. Leppert and Mr. Costello have volunteered to represent the Tax Council at the 4th Annual MSBA Section/Law Student Networking Reception on October 23, 2007.

VIII.    New Lawyers Activities - Joint Happy Hour.
Ms. Basting was going to follow-up with the MSBA New Lawyers Section for a Tax Section liaison and contact.

IX. Other Items.
We are in need of articles for the Winter Tax Section Newsletter. An E-mail is forthcoming.
Past Section President, Mr. Berndt, has been working on an electronic survey to send to MSBA Tax Section members to evaluate the wants and desires of Section members. Mr. Berndt, will give a report at an upcoming Council meeting.

Ms. Broneak will be attending the National Association of Tax Law Sections in the near future. She will share her experiences and findings at an upcoming Council meeting.

The MSBA would like our input on proposals to tax legal services. At the September meeting Mr. Muck recalled a limitation/prohibition on such proposals in the MSBA governance and he will investigate further. This discussion was tabled pending Mr. Muck’s input.

The MSBA Task Force on Diversity in the Profession is looking for volunteers. Information about this was provided in the Tax Council materials for anyone that may be interested.

X. Adjournment.

Respectfully submitted,

Patrick Butler
Secretary

I.          Members Present
Heather Broneak, Christina Cook, Gina DeConcini, Terry Costello, Jerry Geis, Tom Muck, Duane Schroeder, Lisa Schultz, Allison Leppert, and Patrick Butler

Others Present
Kim Basting, Yuri Berndt, Pete Gregory, Don Brown, Angie Veldhuizen, Ben Wagner, Mike O’Brien, Ryan Georges, and Ann Peterson.

III.       General Business
After introductions of all persons present, the Minutes of the May, June, and July meetings were approved as submitted. Treasurer’s Report was reviewed and approved.

IV.       Alternative Council Meeting Locations and Times
On a trial basis, the October meeting will be held on Thursday October 18, 2007 with the Council meeting preceding the CLE. The presenter for this CLE will be either professor Fellows or Professor Taylor. Ms. Cook to follow-up with both to see what will work best. If Professor Fellows is available, the invitation for the CLE will go out to the Probate Section as well.
There will not be a CLE provided in November due to the Tax Institute, and the Council will meet after the Tax Institute concludes on Tuesday November 6, 2007. We are hoping to have the December CLE at the Minnesota Department of Revenue with several Revenue personnel as presenters. Ms. Cook is leading the efforts to coordinate a date and time with the Department. Ms. DeConcini and Mr. Butler will assist Ms. Cook as needed. We will continue to evaluate changing the days of the Council and CLE meetings.

V.        4th Annual MSBA Section/Law Student Networking Reception.
The 4th Annual MSBA Section/Law Student Networking Reception will be held on October 23, 2007 and they are looking for Section representatives to attend. Ms. Leppert and Mr. Costello have volunteered to represent the Tax Council at this event.

V.        Task Force for Translating MSBA Legal Forms into Foreign Language.
The MSBA is forming a Task Force to translate MSBA legal forms into foreign languages. Those present where not aware of any MSBA tax forms. Ms. Cook will follow up with Mr. Melendez, MSBA President, for further details.

VI.       New Lawyers Activities - Joint Happy Hour.
Discussion deferred until the October meeting.

VII.     Public Comments on Pending Legislation
Other states Tax Sections have taken the opportunity and initiative to make comments on pending legislation or regulations. Mr. Muck recalls a limitation in the MSBA governance and he will investigate this further.

VIII.    LexisNexis Insights.
LexisNexis is seeking subject matter experts to write a insight and analysis on various Minnesota Laws. A chart of available statutes was distributed. Those present were encouraged to participate if they so desired.

IX.       Member Survey
Past Section President, Mr. Berndt, has been working on an electronic survey to send to MSBA Tax Section members to evaluate the wants and desires of Section members. Mr. Berndt, will give a report at the next Council meeting.

X.        MSBA Leaders Conference and Assembly Meeting.
Ms. DeConcini will attend the September meeting.

XI.       Distinguished Service Award Winners.
Since the inception of the MSBA Tax Section Distinguished Service Award, there have been 21 honorees. The Tax Council will look into having an annual reunion dinner or other event to continue to honor the past recipients. A subcommittee of Ms. Broneak, Ms. Cook, Ms. Leppert, Mr. Geis, and Mr. Butler will explore this idea.

XiI.      Adjournment.

Respectfully submitted,
Patrick Butler
Secretary

MSBA Tax Law Section
Minutes of July 12, 2007
Tax Law Section Officers Meeting

I.          Members Present
Heather Broneak, Christina Cook, Gina DeConcini, and Patrick Butler
Others Present
Kim Basting
II.        Alternative Council Meeting Locations
The Council may look at holding some meetings at locations outside of downtown Minneapolis. Given that two Council events each year are held in St. Paul, suburban locations were discussed. This will be discussed further with the full Council at the September meeting.
III.       Alternative Council Meeting Times.
The Council will explore holding meetings on days and times other than Friday afternoon. To avoid confusion, the September meeting will retain the traditional Friday afternoon time slot; however, the CLE portion of the meeting will be held after the Council meeting. The Council believes that this will increase attendance at the CLE portion of the meeting.
IV.       CLE Presenters.
Ms. Cook presented a number of different speakers that she has contacted that were discussed by the Council. Joe Warren, the IRS Local Taxpayer Advocate will present at the September CLE meeting, and the full Council will have a voice in picking future speakers.
V.        National Conference of Tax Sections.
The Council will again send a representative to the meeting of the National Conference of Tax Sections. The Officers recommend that the Tax Law Section cover the “reasonable expenses” of the Council representative including airfare, hotel, meals and incidental expenses.

The MSBA has an assembly that meets several times each year and each MSBA section has a representative that attends the MSBA Assembly meetings. Gina DeConcini, as Treasurer of the Tax Law Section, is our representative to the MSBA Assembly. Patrick Butler, as Secretary of the Tax Law Section, is our alternate representative to the MSBA Assembly.
VIII. Adjournment

Note: The following minutes, taken by Heather Broneak at the June 6, 2007 meeting represent a summary of the short (5-10 minute) meeting that was held immediately prior to the Judge’s conference on June 6th. The next full meeting of the Council is scheduled for September, 2007. A list of members present was not taken at this meeting, although it is agreed that there were sufficient members present to represent a quorum.

I. Minutes from May. Minutes from the May meeting were not available at this meeting, and it was agreed that the minutes from both the May and June meetings would be submitted for approval in September.

III. Motion to approve tax council nominations for 2007-2008. Nominated council members were all approved, including first terms for Duane Schroeder, Allison Leppert, and Lisa Schultz and second terms for Tom Muck, Christina Cook, Terry Costello, and Gina DeConcini.

IV. Motion to approve officers for 2007-2008. Nominated officers were all approved, including: Heather Broneak (Chair), Christina Cook (Vice Chair), Gina DeConcini (Treasurer), and Pat Butler (Secretary).

VI. Don Brown volunteered to work on the development of the tax law section website.

VII. A draft of the member survey will be reviewed with a goal of sending the survey to the tax law section members in the fall of 2007.

Members Present:
Yuri Berndt
Heather Broneak
Robert Stuart
Christina Cook
Tom Muck
Gina DeConcini
Jed Larkin
Pat Butler
Barry Clegg
Terry Costello
Jerry Geis
Non-Members:
Ben Britton
Barry Greller
Marc Manderscheid
Caroline Balfour
Alan Gregerson

III. Tax Council Nominations – Yuri Berndt reviewed that there are a number of council positions that will be open or up for renewal in June. The tax council nomination committee e offered the following slate of nominations for first term positions:
Duane Schroeder, Allison Leppert, and Lisa Schultz. Second term: Tom Muck, Christina Cook, Terry Costello, and Gina DeConcini. Officers: Heather Broneak (Chair), Christina Cook (Vice Chair), Gina DeConcini (Treasurer), and Pat Butler (Secretary). Tom Muck moved to approve the slate of new member and officer nominations for vote at June meeting. Motion approved.

IV. Distinguished Service Award Nomination Committee – Yuri Berndt reported that the distinguished service nomination committee nominated John (Jack) Windhorst of the Dorsey firm as this year’s recipient of the Distinguished Service Award. This nomination was voted on and unanimously approved. Jack Carlson was selected to present the award, and has offered to arrange for the award to be inscribed.

V. Newsletter Publishing Standards – Yuri Berndt reported that John James was notified that the article he recently submitted would have to be edited to be eligible for publication. Dan Kidney requested additional submissions before the May 25th deadline. There was a request that the request for additional submissions specifically include a call for additional articles in the property tax area.

VI. Tax Section Ideas Subcommittee Update – Yuri Berndt outlined a number of new ideas that have been prioritized by the subcommittee for next year. There is a suggestion for a survey from other sections in the fall. The new lawyers section has suggested a joint happy hour. Ben is looking in to the cost of the event. Several ideas that we plan to pursue include: one or two two-hour CLEs next year before section meetings; expanded website, holding an open house in December at the Department of Revenue. Yuri offered his thanks to the Committee for all of their hard work this year.

VII. Judge’s Conference Update: The Judges’ Conference will be on June 6th at the downtown University Club. There will be a Tax Section Meeting from 2:00 to 2:30, the conference will be from 2:30-5:30. There will be a happy hour following the session, and a dinner for members and judges. We have an excellent slate of speakers lined up. There will be a $25 fee this year ($10 for government, students free).

VIII. Tax Institute Planning Committee. The first meeting of the planning committee will be on June 12th at the CLE center. There will be a total of 3 meetings. The tax institute will be on November 5th and 6th.

IX. Minnesota Legislative Update: The probate section notified Yuri Berndt to let us know about proposals to create separate valuations for state and federal purposes. They asked us to notify our members and for our thoughts. The proposed rule would include gifts in taxable estates made within 3 years of death. There is a senate bill regarding the definition of economic substance. There was a question of whether the committee should take a position on this issue. It was determined that no position would be taken at this time.

X. Minnesota Department of Revenue Notices – Yuri Berndt distributed copies of the most recent revenue notices.

Members Present: Yuri Berndt, Heather Broneak (By Telephone), Don Brown, Robert Stuart, Matt McKim (New Lawyer Liaison), Christina Cook, Tom Muck, Gina DeConcini, Jed Larkin, Pat Butler, Barry Klegg (By Telephone)

III. Investments. Heather Broneak gave a report about our current investment strategy and options. We are limited by our by-laws to investing in CDs. There was discussion of how much of our approximate $29,000 balance should be invested in CDs rather than retained in our on-hand bank account, and whether funds for investment should be concentrated in 12 month, 6 month or shorter term CDs. It was agreed that the current interest rates were very close together, and that the investment decision would depend largely on interest rates on the date of investment. After discussion by the Council of several investment mix options, Gina DeConcini moved that Heather Broneak be authorized to invest $10,000 in a 12 month CD and $17,000 in a mix of shorter term CDs, depending upon her discretion based on interest rates. This was seconded by Tom Muck and approved.

IV. Annual Dues. Discussion of whether it is appropriate to continue to have annual dues of $25 per member when it is clear that our revenues continue to exceed our annual expenses. After reviewing a summary of the amounts that are being charged by other sections and the strong position of our current balance sheet, Tom Muck moved to reduce our annual dues from $25 to $20. Students would continue to receive free membership. This motion was seconded by Gina DeConcini and approved.

V. Tax Council Nomination Committee. Yuri Berndt highlighted that there are a number of council positions that will be open or up for renewal in June. Yuri called for anyone interested in joining the Council or knowing of individuals who should be considered to contact him with names. Nominations will be discussed at the next meeting, to be formally nominated and approved at the June 6th business meeting.

VI. Distinguished Service Award Nomination Committee. Yuri Berndt and Gina DeConcini agreed to serve on the distinguished service award nomination committee. They will report on nominations at the next meeting.

VII. Tax section ideas committee (new lawyer meeting). Don Brown, Heather Broneak, Ben Britton, Matt McKim, Christina Cook, and Bob Stuart met to discuss ideas to increase participation in the section. These ideas included such items as: (1) expanding the dinner after the judges conference to all members or hold a separate dinner for all members, (2) Offer a practical tips course to new attorneys, (3) Offer additional CLEs - perhaps move the timing from Fridays. (4) Expand the website to include more Links, Phone Numbers, etc. (5) Coordinate a tax study group, especially to attract outstate members. (6) Sponsor more events for new lawyers. (7) Survey members about their membership goals. (8) Get students more involved by involving professors and students in all events. (9) Offer scholarships for articles submitted. (10) Offer "meet and greet" happy hour with the IRS and/or Department of Revenue. (11) Annual convention sponsorship. (12) volunteer to do US Tax Court Pro Se defendant assistance.

The committee agreed to highlight 3-4 short term goals at the April meeting, and to narrow the list of ideas to initiate right away. Yuri Bernt thanked the committee for their hard work.

VIII. Annual Judges Conference. The Judges Conference is scheduled for June 6, same time, same place as last year. The conference will begin with a 2:00 business meeting for the Council followed by the program beginning at 2:30. There will be a reception for the speakers following the conference. As in prior years, there will be a dinner following the program for judges, speakers, and council members.

IX. Minnesota Department of Revenue notices proposals for this legislative session were provided to all members but not specifically addressed.

X. Other Business. We discussed a recent article submitted by John James. There was a concern that the Article (1) may be too long for the newsletter (it was over 10 pages in length), and (2) professed an advocacy for a specific client and viewpoint. It was generally agreed that we should set some definable standards for any restrictions that are placed on submitted Articles, and that these standards should be applied on a consistent basis. Discussion was held regarding whether we could have a specific "Viewpoint" section of the Newsletter where Articles such as John's might be better received. It was agreed that the Article would not be included in the current newsletter, and that Mr. James' Article would be circulated to all members of the board for comment prior to making a final decision for the next cycle.

Members Present: Yuri Berndt, Heather Broneak, Don Brown, Robert Stuart, Matt McKim (New Lawyer Liaison), Ben Britton (New Lawyer Liaison), Christina Cook, Tom Muck, Gina DeConcini, Jed Larkin

III. Discussed March 7 CLE. Judge Swift scheduled to meet us at 12:00 in Saint Paul. No progress made on details related to the landmark center. Bob Stuart continuing to confirm details. No deposit made yet, but room should be reserved. Need to order food and establish price points. Proposal to charge $10 per person with lunch, free without and to students was discussed and approved. Cost to us of boxes will be 10-15 dollars. $100 for the room. Yuri Berndt will reach out to the law schools to encourage students to attend. Bob Stuart will confirm the topic.

Discussed that we do not have a Feb speaker for CLE at this point. None planned. Moved to have just the governing council meeting on Feb 16th, and then schedule the March 7 meeting for CLE. Approved.

IV. Discussed timing of the tax institute. Possible conflict issues with CPA institute. No significant issues agreed by members - timing will likely be the same or very similar to last year. Members agreed that it should stay in November. Yuri Burndt will respond with our comments to the individual who raised the question.

V. Government Liaison Meeting. Yuri Berndt attended the Government Liaison meeting - biggest concern was fraud and reporting of fraud. Presenters did a nice job.

VI. Patenting of tax ideas. The National Association of Tax Bar Associations is looking into the issue. NY and CT bar associations still reviewing also. Members don't see it as a big issue here.

VII. Tax section ideas committee. Don Brown, Heather Broneak, Ben Britton, Matt McKim, Christina Cook, and Bob Stuart will report at the next meeting on the progress of the committee.

VIII. Annual Judges Conference. The Judges Conference is scheduled for June 6, same time, same place as last year. At the next meeting we will discuss appointing a nomination committee for the distinguished service award.

IX. Department notices and proposals for this legislative session were provided to all members but not specifically addressed.

X. Foreign Operating Companies. Don Brown addressed that the next session has started, and the tax committee will be looking to change the definition of Foreign Operating Companies. The CPA society is looking at offering to assist with advising the Committee regarding the impact of definitional changes. Are there members here willing or interested in serving in a similar non-biased advisory capacity? Any interested parties should plan to address in the next session. We agree that there may be a need out there for further guidance in this area, and there was discussion as to whether this is an appropriate role for the bar. There were no motions for specific resolution, and any potential action was tabled for further discussion.

I. Members Present:
Heather Broneak, Pat Butler, Christina Cook, Jerry Geis, Barry Klegg, Yuri Berndt, and Bob Stuart
Others Present:
Kim Basting, Benjamin Britton, Matt McKim, Duane Schroeder, and Don Brown (via telephone),

II. Approval of Minutes and Treasurer's Reports
The Minutes from the September 15, 2006 meeting were approved as submitted.
The Treasurer's Report was discussed

III. Minnesota Taxpayer's Association
Dues were credited back to the Tax Law Section's account.

IV. Legislative Agenda
Bruce Ackerman solicited comments regarding the legislative agenda. Jerry Geis suggested contacting the MN DOR.

V. National Conference of Commissioners of Uniform Statute Laws-Model Entity Transaction Act.
Jerry Geis could not attend the last meeting. Additional volunteers were solicited for this project.

VI. Tax Section Ideas Subcommittee
Heather Broneak and Christina Cook joined the subcommittee. Various new ideas were discussed.

VII. Tax Institute - November 13 and 14 & Tax Shelter Symposium 2006 - October 27, 2006
70 people were signed up for the Institute as of the date of the meeting. Kim Basting indicated that this is an average number of confirmed attendees. Tax Shelter Symposium at University of MN Law School (Friday Oct. 27) was discussed.

VIII. New Lawyer Liaison
Benjamin Britton and Matt McKim were nominated as new lawyer liaisons.

X. Other Business
Yuri Berndt and Jerry Geis will be attending the NASBTS meeting next week. The location of the December CLE and meeting was discussed.

I. Members Present
Yuri Berndt, Terry Costello, Jerry Geis, Tom Muck, and Bob Stuart
Others Present
Kim Basting, Steve Hopkins, Don Brown, and Ann Westerlund

II. Approval of Minutes and Treasurer's Reports
The Minutes from the April 21, May 19 and June 7, 2006 meetings were approved as submitted.
No Treasurer's Report was submitted. The Treasurer's reports from April, May and June will be addressed at next month's meeting.

III. LexisNexis Tax Center
Yuri Berndt indicated that he would follow up on this item so that the Council can determine if it something worth pursuing.

IV. NASBTS - Annual Dues and Annual Conference
Motion passed to pay the Section's annual NASBTS dues.
In prior years, the Section has reimbursed the Section Chair for travel expenses to attend the conference (this amount was capped at $1,000 last year). Motion passed (with Yuri Berndt abstaining) to approve the reimbursement for travel and lodging expenses in an amount not to exceed $1,000 to Yuri Berndt for his attendance at the 27th Annual Conference of the National Association of State Bar Tax Sections, contingent upon providing a written report to the Council (to be included in the Newsletter) consistent with past practices.

V. Minnesota Taxpayer's Association
The approval of the Minnesota Taxpayer's Association dues was tabled until next month. Kim Basting will provide a history of the Section's membership in the organization at next month's meeting.

VI. Legislative Coordinator
Bruce Ackerman volunteered to act as the Section's Legislative Coordinator.

VII. National Conference of Commissioners of Uniform Statute Laws-Model Entity Transaction Act-Tax Section Representative
Jerry Geis agreed to represent the Tax Law Section on this project. Jerry will check with Dean Hansworth to see if he would be willing to participate. Yuri Berndt will sent an email to the Section for volunteers.

VIII. Tax Section Ideas Subcommittee-List of non-renewed members
Don Brown and Bob Stuart volunteered to participate on this subcommittee.

IX. Tax Institute-November 13 and 14
The brochures are at the printers. Law school students get in for free and we plan to publicize this event at the law schools.

X. Minnesota Revenue Notices
Revenue Notices were handed out at the meeting.

XI. Other Business
The September 22, 2005 newsletter deadline was noted. The March 5, 2007 US Tax Court calendar was discussed (including impact on Judges Conference). Ideas for CLE speakers were solicited.

Yuri Berndt, Heather Broneak, Don Brown, Gina DeConcini, Jerry Geis, Fran Holmes, Tom Muck and Bob Stuart

The Section's annual surplus (resulting primarily from the switch from paper to electronic distribution of the newsletter) was discussed. Paul Linstroth and Bruce Ackerman were appointed to a subcommittee to explore ways to best utilize the Section's annual surplus for the benefit of the members.

Invitations for the Judges Conference Dinner were discussed. The invitations are at the pleasure of the Chair and they will be sent out sometime in May.

Possible nominations for next year's Council Members and Officers were discussed. Don Brown indicated that he would send an email to the members soliciting nominations for the Council. It was noted that four current Council Members complete their second term this year and are ineligible to serve next year. A nomination subcommittee was formed with Don Brown, Tom Muck and Yuri Berndt serving as its members.

Suggestions for topics/articles for the upcoming Newsletter were solicited. Barry Bjornson's upcoming retirement party was discussed. Don Brown indicated that he would sent an email with the details regarding the party.

I. Members Present
Bruce Ackerman, Yuri Berndt, Heather Broneak, Don Brown, Gina DeConcini, Bill Klein, Paul Linstroth, and Bob Stuart

The Minutes from the February 17, 2006 meeting were approved with one correction.

The Treasurer's Reports for December 31, 2005 and January 13, 2006 were approved as submitted.

Don Brown and Heather Broneak each received one response to the notice put in the Section Newsletter regarding the clerkship (both responses were favorable). Motion passed to give a one-time $3,000 grant to the Mid-Minnesota Legal Assistance Tax Project to fund the part-time 12-month law clerk position set forth in the proposal submitted by Christina Cook (which includes writing 4 articles for the Section Newsletter).

The annual surplus (resulting primarily from the electronic distribution of the newsletter) was discussed. A possible reduction of annual dues was discussed. It was determined that the dues should stay the same and that a task force subcommittee would be established to explore the best ways to utilize the surplus for the benefit of the members.

The Judges Conference was discussed. Topic suggestions should be sent to Jerry Geis.

Don Brown indicated that he will talk to Mr. Gregorson about speaking at next month's CLE.

I. Members Present
Bruce Ackerman, Heather Broneak, Don Brown, Fran Holmes, Bill Klein, Jon Peterson and Bob Stuart

Consideration of the Treasurer's Report was deferred until the Section's March meeting.

Ms. Cook explained the scope and funding of the Mid-Minnesota Legal Assistance Tax Project clerkship. Ms. Cook explained that 25 percent of the funding would come from the Tax Law Section and 75 percent from work study. The position would be part-time (20 hours per week) and it would last for 12 months. The clerkship will be fully-explained in the March Newsletter and the proposal will be voted on by the Council at the March Tax Law Section meeting.

The Judges Conference was discussed. It was announced that topic and speaker suggestions should be sent to Jerry Geis or Walter Pickhardt

The March CLE and Tax Section meeting will be at the Minneapolis office of Gray Plant and will be video-conferenced to Gray Plant's St. Cloud office. An announcement will be put in the Section's March newsletter notifying St. Cloud area members of the video-conference and inviting them to attend the CLE and sit in on the business meeting.

Various topics and speakers were suggested for upcomming CLEs including, CLEs on Sarbanes-Oxley and Circular 230, update on and discussion of the Cuno case, partnership tax issues, and recent like-kind exhange developments.

Don Brown indicated that he received a request from Terese Mitchell to complete a survey regarding the quality of service provided by the Minnesota Department of Revenue's Appeals Office. The Section's response to this survey was discussed.

I. Members Present
Yuri Berndt, Don Brown, Gina DeConcini, Bill Klein, Paul Linstroth, Tom Muck, Jon Peterson and Bob Stuart

The minutes from the November 18, 2005 meeting were approved as submitted (there was no December meeting due to the holiday party).

The Treasurer's Report was approved as submitted. Yuri Berndt indicated that, consistent with the November resolution, the Tax Law Section purchased a 10-month $8,500 CD on December 9, 2005.

III. Law School Scholarship
Don Brown indicated that he received one response to the notice that was placed in the Section's Newsletter regarding the scholarship. The response was not negative but questioned how the scholarship would increase interest in the Section. Don indicated that he would contact the law school professors for feedback on the proposed amount.

Christina Cook suggested that the Tax Law Section consider funding a Legal Aid Society clerkship to assist taxpayers that were the victims of a local tax preparer that has been indicted on numerous counts of tax fraud. Ms. Cook indicated that she would submit a written proposal to the Section.

IV. Judges Conference - June 7, 2006
The upcoming June 7, 2006 Judges Conference at the University Club was discussed.

V. Lunch II with Professors Kristin Hickman and Gregg Polsky
Don Brown discussed the upcoming lunch with the tax professors from area law schools.

VI. Draft White Paper with Probate & Trust Section
The Tax Law Section's possible participation in a joint White Paper with the Trust and Probate Section was included in the Section's Newsletter. There was no response from the members.

VII. ABA - Tax CLE on the Road
Co-sponsorship of a tax CLE with the ABA was discussed. A consensus was reached that the Section was not interested this year.

VIII. Minnesota Department of Revenue - Revenue Notices
The new revenue notices were discussed.

IX. Other Business
Possible video conferencing and/or webcasting of Council Meetings was discussed.
MSBA new lawyers meeting on February 9, 2005 from 5:00 to 7:00 was discussed. Possible changes to the Bylaws (to be approved at the annual meeting) were discussed.

I. Members Present
Yuri Berndt, Heather Broneak, Don Brown, Gina DeConcini, Fran Holmes, Bill Klein, Tom Muck, Allison Carmody, and Bob Stuart

II. Draft White Paper with Probate and Trust Section
The Section's cooperation with the Probate and Trust Section in drafting a "white paper" regarding "memorial accounts" was discussed. Don Brown indicated he would send an email to the Section to gauge the members' interest in participating in such a project.

III. Approval of Minutes and Treasurer's Reports
The Minutes from the September 16, 2005 meeting were approved as submitted.

IV. Surplus Section Funds and Possible Investment in Certificate of Deposit.
Yuri Berndt discussed the Section's surplus and suggested that it probably made sense to invest a portion of surplus into a 6-month or 1-year certificate of deposit. A possible reduction in member dues for next year was also discussed. A motion was passed authorizing Yuri Berndt to invest $8,500 in a 6-month or 1-year CD (whichever provides the greater yield).

V. Tax Law Section News - Summaries of Cases at Tax Court
The status of the Tax Court case summaries was discussed.

VI. 2006 Legislative Initiatives - Adding Tax Court Funding
Don Brown reported that Chief Judge Perez wanted the Section to wait until Spring 2006 before engaging in any lobbying efforts for increased Tax Court funding. Judge Perez indicated that, by Spring 2006, the Court would be in a better position to determine if it would require additional funding for 2007.

VII. December Meeting and Reception
The December CLE, Section meeting and reception was discussed. Don indicated that he would contact Jon Peterson to see if Winthrop & Weinstine would be interested in hosting this event.

VIII. Lunch with Professors Kristin Hickman and Gregg Polsky
Don Brown summarized his lunch meeting with the local law school tax professors. Ideas were discussed on ways to increase student participation in the Tax Law Section including: moving the time/location of the meetings to be more convenient to students, setting up a scholarship/writing contest, providing a discount to law professors, and posting Tax Law Section notices at schools. Don Brown indicated that he would insert a notice in the Section Newsletter indicating that the Council is considering a $1,000 tax law scholarship. Kim Basting indicated that she would check to see if any other MSBA Sections are offering scholarships.

IX. National Association of State Bar Tax Sections Meeting - Report
Don Brown reported on the meeting in DC. Don indicated that the speakers were very good and that he would provide a detailed report of the meeting in the Section's newsletter.

X. Minnesota Department of Revenue - Revenue Notices
Don Brown indicated that he would send the MN Revenue Notices out to the members via email and that such Notices would no longer be provided at meetings. The cost to send an email to the members is approximately $16.

I. Members Present
Bruce Ackerman, Dale Busacker, Jerry Geis, Heather Broneak, Don Brown, Jon Peterson, Gina DeConcini, Yuri Berndt, Tom Muck and Bob Stuart

II. Approval of Minutes and Treasurer's Reports
The Minutes from the May 20, 2005 and June 13, 2005 meetings were approved as submitted.

III. Tax Law Section News - Summaries of Cases at Tax Court
The format of the MN Tax Court case summaries (currently done by Jerry Geis) was discussed. A suggestion was made to request a monthly calendar from the Tax Court or to request that the Tax Court post a calendar on its website. Don Brown indicated he would follow up with the MN Tax Court and Brad Delapena to discuss the feasibility of posting a calendar.

IV. 2006 Legislative Initiatives
Lobbying the legislature for adequate funding for Tax Court was discussed. Don Brown indicated that he would talk with Chief Judge Perez to discuss the Tax Court's needs.

V. Suggestions for Speakers for Upcoming Meetings
Potential upcoming CLE speakers were discussed. Included among those discussed were: John Knapp, Honorable George W. Perez, John James, Brad Delapena, Terese Mitchell & Dwight Remmers, Larry Pogemiller, Ron Abrams, Joel Michael, Walter Pickhardt, and one or more of the Deans or law professors from the local law schools.

VI. 2005 Tax Institute - November 7th and 8th
As of the date of the meeting, the Tax Section had not received a report on the number of registrants.

VII. National Association of State Bar Tax Sections Meeting
In prior years the Section reimbursed the attendee for expenses up to $450. A motion was made to increase the stipend to $1,000. The motion passed (with Don Brown abstaining). The council approved the reimbursement for travel and lodging expenses in an amount not to exceed $1,000 to Don Brown for his attendance at the 26th Annual Conference of the National Association of State Bar Tax Sections, contingent upon providing a written report to the council consistent with past practices.

VIII. MSBA Hurricane Katrina Response
Contributions to MSBA Foundation were discussed.

IX. Minnesota Department of Revenue - Revenue Notices
Revenue Notices from Minnesota Department of Revenue were discussed.

I. Members Present
Bruce Ackerman, Yuri Berndt, Don Brown, Fran Holmes, Bill Klein, Paul Linstroth, Jon Peterson, Robert Stuart and Heather Wisniewski

II. Minutes
The Minutes from the March 11, 2005 meeting were approved as submitted.

III. Approval of Treasurer's Report
The Treasurer's Report for the period ended February 28, 2005 was approved as submitted.

IV. Minnesota Tax Rules Subcommittee
Tom Muck will follow up to determine if further action is required by the Subcommittee.

VI. Tax Section Newsletter
Heather Wisniewski reported that Tax Section Newsletter article submissions must be made by May 15, 2005.

VII. Minn. Stat. §270 Recodification Subcommittee
Bruce Ackerman reported that the Subcommittee met with Cecilia Morrow of Minnesota Revenue and provided her with its recommendations. Bruce reported that Ms. Morrow stated that the recommendations made by the Subcommittee would NOT be inserted into the proposed recodification bill and that any Subcommittee proposed modifications to the recodification bill would need to be made by legislative process. The council decided not to pursue legislative implementation of the Subcommittee's recommendations at the current time. Bruce will contact Terese Mitchell of Minnesota Revenue to discuss any potential misinterpretations of the Subcommittee's review process and recommendations.

VIII. Attorney General's Tax Cases Reports
Fran Holmes reported that the Minnesota Tax Court and Brad Delapena would provide to Jerry Geis a list of notable Tax Court cases that would be of interest to many of the Tax Section members. Jerry will create a template for disseminating this Tax Court case information. The council will discuss this reporting process at its future meetings.

Branden Tupa is the New Lawyer Section liaison to the Tax Section. The council will discuss tax liaison activities at its future meetings.

X. Nominating Committee
The Nominating Subcommittee will evaluate potential candidates and officers for the 2005 2006 fiscal year.

XI. Other Discussion
The council discussed (1) potential changes in the Minnesota real estate deed tax and (2) participating in a tax conference/forum coordinated by the ABA.

XII. Upcoming Meetings
The council will hold its next CLE and business meeting on May 20, 2005 at the Minnesota Tax Court in St. Paul, Minnesota, starting at 3:00 p.m.
XIII. Adjournment
There was no further business, the meeting was adjourned.

I. Members Present
Yuri Berndt, Don Brown, Fran Holmes, Bill Klein, and Heather Wisniewski

II. Minutes
The Minutes from the February 18, 2005 meeting were approved as submitted.

III. Approval of Treasurer's Report
The Treasurer's Report for the period ended January 31, 2005 was approved as submitted.

IV. Minnesota Collection Procedure Subcommittee
Don Brown reported that the subcommittee was checking with Minnesota Revenue to verify if further action is needed.

V. Judge's Conference
The Judge's Conference will be held on June 13, 2005. The council discussed potential topics and enhancements to the Conference.

VI. Tax Section Newsletter
Heather Wisniewski noted that the Tax Section Newsletter will be sent out shortly and that she has received assistance with the Newsletter from other tax section members. The council is continuing to look for additional volunteers to assist Heather Wisniewski with the Newsletter.

VII. Minn. Stat. §270 Recodification Subcommittee
Fran Holmes reported that the subcommittee will meet with Cecilia Morrow of Minnesota Revenue to discuss its recommendations.

VIII. Distinguished Service Award
The council discussed and approved the recipient of this year's award which will be presented at the Judge's Conference.

IX. Attorney General's Tax Cases Reports
The council discussed possible actions with respect to the discontinuance of the Minnesota Attorney General's Tax Cases Reports.

X. MSBA List Serv
The council decided to move forward to set up a List Serv for the MSBA Tax Section.

XI. Upcoming Meetings
Lynn Reed of the Minnesota Taxpayer's Association will be the speaker at the CLE portion of the council's next meeting at 3:00 p.m. on April 22, 2005.

XII. Other Discussion
Fran Holmes suggested potential modifications to the Tax Section council's format and additional council positions. The council also discussed the use of the practicelaw.org forms.

Yuri Berndt, Don Brown, Paul Linstroth, Jon Peterson, Robert Stuart and Heather Wisniewski

The Treasurer's Report for the period ended December 31, 2004 was approved as submitted.

The council approved annual dues for 2005-2006 of $25.00 per person with newly admitted members to the bar receiving a free first year membership.

The Judge's conference will be held on Monday, June 13, 2005. The council will discuss speaker topics at their next meeting.

Heather Wisniewski reported that the submission deadline for articles for the next newsletter is March 1, 2005.

Bruce Ackerman reported that the next subcommittee meeting will be held at 1:30 p.m. on March 11, 2005. The subcommittee will continue to review substantive provisions of the recodification at its next meeting.

Jon Peterson reported that the MSBA Tax Section's website will be reevaluated based upon the recent changes to the website.

The council discussed implementing a tax liaison program with the local law schools. This topic will be further discussed at our March meeting.

The council designated the Vice Chair as the MSBA assembly delegate with the Treasurer as the alternate for the 2005-2006 MSBA assembly fiscal year. This topic will be further discussed at the March meeting.

Don Brown reported that the Minnesota Department of Revenue collection manual has been placed on the Minnesota Department of Revenue's website and that the subcommittee's original objectives have been achieved.

The council discussed the formation of a subcommittee to nominate candidates for this award which will be presented at the Judge's conference.

The webcast of our monthly meetings have had minimally used and the council will discuss future webcasts at our March meeting.

Bruce Ackerman, Yuri Berndt, Don Brown, Jerry Geis, Fran Holmes, Jon Peterson, Robert Stuart and Heather Wisniewski

The Treasurer's Reports for the periods ended October 31, 2004 and November 30, 2004 were approved as submitted.

The council discussed dates to hold the Judge's Conference in June of 2005. The council decided, if possible, to hold the conference on Monday, June 13, 2005.

Don Brown is stepping down as the co-editor of the Tax Section Newsletter. The council is looking for volunteers to assist Heather Wisniewski as co-editor of the Newsletter.

Bruce Ackerman reported that the next subcommittee meeting will be held at 3:30 p.m. on February 4, 2005. The subcommittee will continue to review substantive provisions of the recodification at its next meeting.

Jon Peterson reported that the MSBA Tax Section's website had been updated to include council members' names, monthly Minutes and the Bylaws.

Reid Huey and John Schmittdiel from the Internal Revenue Service will be the speakers at the CLE portion of our next monthly meeting at 3:00 p.m. on February 18, 2005. The council discussed and decided to hold a 2-hour business meeting on March 11, 2005.

A preliminary discussion was held regarding annual dues for the Tax Section. This topic will be discussed at the February council meeting.

The MSBA is looking for one regular member and one alternate to participate in an MSBA assembly. This topic will be further discussed at the February meeting.

1. Members Present
Bruce Ackerman, Yuri Berndt, Don Brown, Jerry Geis (via telephone), Bill Klein, Jon Peterson, Heather Wisniewski (via telephone).

II. Minutes
The Minutes from the October 15, 2004 meeting were approved as submitted.

III. Approval of Treasurer's Report
The Treasurer's Report for the period ended September 30, 2004 was approved as submitted.

IV. Minnesota Collection Procedure Subcommittee
Don Brown reported again that the subcommittee was waiting for a final version of the
collection manual.

V. Tax Court Rules Project Subcommittee
Bruce Ackerman reported that the Tax Court Rules Project subcommittee met with Judge Sanberg on November 18, 2004 and discussed the following: (1) whether the Tax Court proceedings should be more or less formal; (2) any comments regarding the court rules; (3) who can appear before the Tax Court; (4) time and page limits for court submissions; and (5) duplicate filings for property tax cases. The discussion topics at the next meeting (date unknown) will be the above topics and any other comments that other professionals may have regarding the Tax Court rules.

VI. Minn. Stat. §270 Recodification Subcommittee
Bruce Ackerman reported that the next subcommittee meeting will be held at 2:00 p.m. on December 10, 2004 prior to the next MSBA Tax Section CLE presentation. The subcommittee will continue to review substantive provisions of the recodification at its next meeting.

VII. MSBA Tax Section Website
Jon Peterson will chair the subcommittee to discuss changes to the MSBA Tax Section's web site and present comments at our next meeting in January.

VIII. Upcoming Meetings
Larry Pogemiller will be the speaker at the next meeting on December 10, 2004 which will be held at the offices of Winthrop & Weinstine, P.A., located at 225 South Sixth Street, Suite 3500 in Downtown Minneapolis at 3:00 p.m. The Tax Section has invited the Young Lawyers Section of the MSBA and law students from the local law schools to attend this presentation, which will be followed by a social event. The council hopes that this presentation and social event will draw new members into the Tax Section. No Tax Council meeting will be held in December.

IX. Tax Institute
The Tax Institute was held on November 8-9, 2004 at the MN CLE Conference Center in Minneapolis, Minnesota. Approximately 150 people attended the institute. No other information or comments were available regarding the Institute.

I. Members Present
Bruce Ackerman, Yuri Berndt, Don Brown, Fran Holmes, Bill Klein, Paul Linstroth, Jon Peterson (via telephone), Robert Stuart, Heather Wisniewski

II. Approval of Meeting Minutes
The Minutes from the June 16, 2004 and September 24, 2004 meeting were approved as submitted.

III. Approval of Treasurer's Report
The Treasurer's Reports for the periods ended July 31, 2004 and August 31, 2004 were approved as submitted.

IV. Minn. Stat. §270 Recodification Subcommittee
Bruce Ackerman reported that the subcommittee had met prior to the council meeting with Cecilia Morrow of Minnesota Revenue to discuss the proposed recodification of certain portions of Minn. Stat. §§270-289 into a new Minn. Stat. §270C. The subcommittee will review substantive provisions of the recodification within the next three weeks.

V. Minnesota Collection Procedure Subcommittee
Don Brown reported that the subcommittee was waiting for a final version of the collection manual from Minnesota Revenue.

VI. Tax Court Rules Project Subcommittee
The Tax Court Rules Project subcommittee reported that the subcommittee had not met as of the current date to discuss its plan of action with respect to its project.

VII. MSBA Tax Section Website
The council discussed updating its Tax Section website to make the website more user-friendly and inviting. The council also discussed providing information on the website for members only and starting a server list. The council will discuss additional ideas at its upcoming meeting.

VIII. Upcoming Meetings
Joel Michaels, Minnesota legislative research assistant, will be the speaker at the next CLE portion of our monthly meeting on November 19, 2004. The council discussed and decided to have a holiday event on December 10, 2004. Larry Pogemiller will be the speaker at the December 10, 2004 meeting which will be held at the offices of Winthrop & Weinstine, RA., Iocated at 225 South Sixth Street, Suite 3500 in Downtown Minneapolis at 3:00 p.m. The council will invite the Young Lawyers Section of the MSBA and students from the local law schools to attend this presentation, which will be followed by a social event. The council hopes that this presentation and social event will draw new members into the MSBA Tax Section.

IX. Legislative Proposal
The council again declined to propose any legislative initiatives.

X. Tax Institute
The Tax Institute will take place on November 8-9, 2004 at the MN CLE Conference Center in Minneapolis, Minnesota.

I. Members Present
Bruce Ackerman, Yuri Berndt, Don Brown, Jerry Geis, Fran Holmes, Paul Linstroth, Robert Stuart, Heather Wisniewski

II. Minutes
The minutes from the June 16, 2004 meeting were not presented for approval.

III. Approval of Treasurer's Report
The Treasurer's Report for the period ended June 30, 2004 was approved as submitted.

IV. Minn. Stat. §270 Recodification Subcommittee
Jerry Geis and Bruce Ackerman reported that they met with Cecilia Morrow of Minnesota Revenue to discuss the proposed recodification of certain portions of Minn. Stat. §§270-289 into a new Minn. Stat. §270C. The subcommittee accepted multiple new members and scheduled a meeting for 2:00 p.m. on October 15, 2004. A discussion was held regarding the workload associated with the subcommittee's review of Minnesota Revenue's proposed recodification which will be a topic at the upcoming subcommittee meeting. Additionally, Cecilia Morrow will be invited to attend the subcommittee meeting to discuss Minnesota Revenue's positions with respect to this recodification.

V. Minnesota Collection Procedure Subcommittee
A report from the subcommittee was deferred until the October meeting.

VI. Tax Court Rules Project Subcommittee
The Tax Court Rules Project subcommittee reported that the subcommittee will be having a meeting on September 28, 2004 at 2:30 p.m. at the Minnesota Tax Court.

VII. Webcast of Monthly CLE and Tax Section Meeting
Don Brown discussed the possibility of webcasting the October tax section CLE and Council Meeting and will review the procedures prior to our October meeting with a goal to implement a webcast for the October meeting.

VIII. Approval of the 2004 Annual Dues to the National Association of State Bar Tax Sections
The council approved the payment of $100.00 for the 2004 annual dues to the National Association of State Bar Tax Sections.

IX. Reimbursement for Attendance at the National Association of State Bar Tax Sections' Annual Conference
The council approved the reimbursement for travel and lodging expenses in an amount not to exceed $450.00 to Fran Holmes for her attendance at the 25t Annual Conference of the National Association of State Bar Tax Sections on October 29-30, 2004 in San Francisco, CA, contingent upon providing a written report to the council consistent with past practices.

X. Upcoming Meetings
The council discussed upcoming presenters at the CLE portion of the monthly meetings and discussed invitations to Larry Pogemiller and Ron Abrams.

XI. Change in December Meeting
The council approved a scheduling change to move the December council meeting and CLE to December 10, 2004 that had been originally scheduled for December 17, 2004.

XII. Legislative Proposal
The council declined to propose any legislative initiatives.

XIII. Tax Institute
The Tax Institute will take place on November 8-9, 2004 at the MN CLE Conference Center in Minneapolis, Minnesota.

XIV. Tax Section Newsletter
The Tax Section Newsletter will be issued in the next few weeks. Any submissions for the Tax Section Newsletter should be made as soon as possible.