eCourses

Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day! This month includes: (0.75 hr | 0.75 hr ethics) My Mind Has A Mind of Its Own: Why Even Good Lawyers Are Lured Into Unethical Behavior by the Way Their Brains Work (Replay) Modern behavioral psychology research has revealed that our brains lead us into behaviors that are inconsistent with logic, our own self-interest, and ethical principles. This presentation explains how scientifically identifiable justifications, rationalizations, and heuristics can present challenges in legal ethics. Kevin Dubose, Alexander Dubose & Jefferson LLP - Houston, TX (0.75 hr | 0.75 hr ethics) Fixing Federal Tax Return Mistakes (Replay) Mistakes happen in tax. Fixing those mistakes usually gets harder as time goes by. This presentation surveys a range of potential options: rescission, tax elections including Section 9100 relief, amended returns, method changes, attribute redeterminations, and more. The presentation also highlights ethical obligations that arise when considering how to best address prior mistakes. Tom Greenaway, KPMG LLP - Boston, MA (1.00 hr | 1.00 hr ethics) Ted Lasso and Lawyer Ethics (Replay) What can a fictional soccer coach, goldfish, and biscuits teach us about attorney ethics? Lace up your cleats and find out. Christie L. Hobbs, Northwest ISD - Fort Worth, TX (0.50 hr | 0.50 hr ethics) Social Media, Ethics, and TMI: Why you won't be ROFL (Replay) Priscilla de Mata, Ysleta Isd - El Paso, TX  

Includes: Video Audio Paper Slides

The district court's decision in Liberty Global, combined with various statements from government officials, appears to indicate an expansion of the economic substance doctrine (ESD). Explore the history, application and limitations of the doctrine, with Liberty Global serving as the background for discussion.

Includes: Video Audio Slides

Explore the often-overlooked litigation options and tools available to all taxpayers, including closely held businesses, such as qualified offers and global settlements.

Includes: Video Audio Slides

Hear a perspective on the current tax policy landscape, including a review of recently enacted legislation and prospects for tax legislation in 2025. Listen to a discussion about the impact of the November presidential and congressional elections on the tax policy landscape, as well as how the pending expiration of significant provisions of the Tax Cuts and Jobs Act may be addressed.

Includes: Video Audio Slides

Mistakes happen in tax. Fixing those mistakes usually gets harder as time goes by. This presentation surveys a range of potential options: rescission, tax elections including Section 9100 relief, amended returns, method changes, attribute redeterminations, and more. The presentation also highlights ethical obligations that arise when considering how to best address prior mistakes.

Includes: Video Audio Slides

Partnership audits are on the rise and practitioners must confront the entity-level tax that is the default rule under the BBA rules. Hear from a principal author of the BBA regulations, who will share strategic considerations for advisors and taxpayers to consider in deciding how to address the entity level tax. Our speaker also played a significant role in developing procedures and forms for the BBA’s implementation and will offer practical tips for navigating the various procedural steps in a BBA audit.

Includes: Video Audio Slides

If your client owes money to the IRS, the IRS will inevitably file a lien against your client. What are the processes and procedures to avoid the filing of the IRS Notice of Federal Tax Lien (NFTL)? If the IRS has already filed an NFTL, or they are threatening to levy your client, how do you appeal the filing of the NFTL or avoid the levy of your client’s assets? Learn the processes and nuances of utilizing Collection Appeals Program (CAP) and Collection Due Process (CDP) hearings to protect your client’s rights, including practical information that includes both IRS and practitioner viewpoints.

Includes: Video Audio Paper Slides

Delve into the evolving landscape of Name, Image, and Likeness (NIL) rights, focusing on the legal complexities of contracts, financial management, and tax implications for athletes, their advisors and collectives. Gain insights into crafting compliant NIL agreements, the latest regulatory changes, and how to effectively navigate the financial and tax challenges associated with these deals through case studies and current events to demonstrate the practical application of these principles in today's dynamic sports environment.

Includes: Video Audio Slides

Review significant court decisions, rulings, and statutory and regulatory developments of the past year.

Includes: Video Audio Paper Slides

Buying or selling an S corporation comes with big opportunities and potentially big problems. Starting with Subchapter S election diligence, the result of which often drives the structure of the deal, learn how to handle “bad” (or missing) facts, ways to balance the seller’s desire to maximize after-tax purchase price proceeds with the buyer’s desire for tax attributes to support the deal and the common private equity buyer’s desire for sellers to roll over some equity, as well as dealing with state tax items.

Includes: Video Audio Slides

An update on the current state of examinations and litigation surrounding the limited partner exception to the Self-Employment Contributions Act (SECA), with  an overview of the history and circumstances in which the limited partner exception applies and how to approach this issue during an audit.

Includes: Video Audio Slides

The term “trade or business” is a critical tax determination in multiple areas but it is not defined in either the Internal Revenue Code or Regulations. Learn the differing interpretations of this term under the Code, focusing on Sections 162, 469(c)(7)(C), 199A, and 163(j) and divisions of real estate corporations.

Includes: Video Audio Slides

Identifying your client seems like a simple issue, but it is frequently complicated, particularly with organizational clients such as partnerships, LLCs, corporations or trusts, or even simply joint return filers. The client’s identity in turn bears on all sorts of ethical and practical issues, including conflicts, where your duties lie, how to advise organizational clients, protect client confidences and privileges, handle communications with others and common interest agreements, etc.

Includes: Video Audio Slides

Gray Reed litigators Mitch Ackal and Jeremy Walter team up with Gray Reed attorney and Texas State Rep. Jeff Leach, who played an instrumental role in developing the legislation that created these specialized courts, to share what they've learned since the September 1st opening of the Texas Business Courts. Hear the ins and outs of the new Texas Business Court, including its jurisdiction, its judges, and its unique procedures. With just one month of operations underway at the time of this presentation, this session also offers an analysis of any significant Court data that may be available.

Includes: Video Slides

THIS MONTH: Venturing Into the Future: Navigating AI Implementation, Training, and Usage in Your Organization • NIL Updates • Available Sources of Funds to Save a Home • Fiduciary Duties and LLC’s • My Mind Has A Mind of Its Own: Why Even Good Lawyers Are Lured Into Unethical Behavior by the Way Their Brains Work

Includes: Video Audio Paper Slides

Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day!   This month includes: (1.00 hr | 1.00 hr ethics) Privileged Communications: Ethical Challenges and Best Practices for Tax Practitioners with Organizational Clients Sharyn Fisk, Internal Revenue Service - Washington, DC (1.00 hr | 1.00 hr ethics) Ethical Concerns of AI and the Practice of Law (Replay) This presentation defines the state of artificial intelligence tools, what benefits and risks exist, and finally steps to begin embracing these technologies with appropriate guardrails, policies, and training. It is less likely that artificial intelligence will destroy industries, and much more likely that companies that embrace artificial intelligence will take overtake those companies that do not embrace artificial intelligence. Mark G. McCreary, Fox Rothschild LLP - Philadelphia, PA (1.00 hr | 1.00 hr ethics) Client Selection, Contracts and Handling Complaints (Replay) During a long career, almost no lawyer can completely avoid conflicts and complaints from Clients. The nature of our adversary system provides many opportunities for stress, misunderstandings and disagreements about how the legal system works – or the client’s expectations.  Many times, these matters can be avoided in the intake process. But when a complaint arises, lawyers need to know how to respond and handle those attorney client disagreements in ethical and empathetic ways. This course takes you through the interview process, the execution of clear attorney fee agreements, maintaining clear communications, and ultimately handling an attorney client dispute. Dozens of great tips, sound advice, and reminders of our fiduciary duty under the Disciplinary Rules. Claude E. Ducloux, Attorney at Law - Austin, TX

Includes: Video Slides

Includes: Video Slides

Session 01: Case Law Update Part 1 - A survey of recent Texas cases addressing significant issues (fiduciary duties, piercing the entity veil, and more) in the context of LLCs and partnerships (including limited partnerships and LLPs). Session 02: Case Law Update Part 2 - Continuation of a survey of recent Texas cases addressing significant issues (fiduciary duties, piercing the entity veil, and more) in the context of LLCs and partnerships (including limited partnerships and LLPs). Session 03: Secretary of State Update - Learn about filing tips and resources that can make your transactions with the Secretary of State (SOS) easier and more predictable; hear updates on our system modernization program, including an overview of online services available in the new SOS Portal.

Includes: Video Audio Paper Slides No Materials

This panel discusses the current treatment of individuals’ distributive share of partnership income for self-employment tax purposes, including the recent Tax Court pronouncement on treatment of individuals who are limited partners for purposes of state law.  

Includes: Video Audio Slides

This session addresses key tax issues relating to charitable giving currently faced by colleges and universities (and their donors). How should your institution handle donor requests for involvement in scholarship selections, or for race- or gender-based scholarship criteria? As sophisticated donors increasingly turn to strings-attached philanthropy, what opportunities and pitfalls are there in the qualified sponsorship UBTI rules and rules relating to completion of a gift? How can your institution’s donation acknowledgment and Form 8283/8282 practices impact your donors’ likelihood of successfully taking tax deductions for their gifts? Will your institution feel the impact of the newly proposed donor-advised fund regulations? The session discusses both the theory and practice of tackling these questions in the higher education environment.

Includes: Video Audio Slides