Advisory Committee on Tax Exempt and Government Entities (ACT ...

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MEMBER BIOGRAPHIESJohn G. Pasicznyk, Albany, N.Y.Mr. Pasicznyk is the chief financial officer and treasurer of the DormitoryAuthority of the State of New York, one of the largest issuers of tax-exempt debtand one of the largest public construction companies in the nation. In thisposition, Mr. Pasicznyk is responsible for all treasury, accounting, computer andinformation services functions related to administering a $36 billion debt portfolio,including investments and arbitrage rebate compliance. Mr. Pasicznyk holds aMasters of Business Administration from the Duke University Fuqua School ofBusiness.Maxwell D. Solet, BostonMr. Solet is a member of the law firm of Mintz, Levin, Cohn, Ferris, Glovsky andPopeo, P.C., where he has principal tax responsibility in connection with thefirm's role as bond counsel, underwriter's counsel and purchaser's counsel onstate or local bond issues. These include bonds of large general obligationissuers, specialized revenue bond issuers, housing finance agencies, studentloan agencies, and conduit issuers of bonds to finance healthcare and educationfacilities and solid waste disposal facilities. He is a former chair of the TaxSection of the Boston Bar Association and is a member of the steering committeeof the annual Bond Attorneys Workshop. Mr. Solet received a Bachelor's degreefrom Harvard College and a Juris Doctor from Harvard Law School.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 6
GENERAL REPORTOF THEADVISORY COMMITTEE ON TAX EXEMPTAND GOVERNMENT ENTITIES This report is presented in connection with the seventh annual public meeting ofthe IRS <strong>Advisory</strong> <strong>Committee</strong> on Tax Exempt and Government Entities (the “ACT”). TheTax Exempt and Government Entities (“TE/GE”) division of the Internal RevenueService is comprised of branches which are responsible for administration of federal taxlaw as it relates to (i) Exempt Organizations, (ii) Employee Plans, (iii) Federal, State andLocal Governments, (iv) Indian Tribal Governments, and (v) Tax-Exempt Bonds. Theseareas involve entities which are not private taxpayers operating for profit. The ExemptOrganization and Employee Plans branches involve entities which perform functions inour society thought to be worthy of exemption from tax. The Federal, State and LocalGovernments branch and the Tax Exempt Bond branch involve governmental entitieswith their own sovereign status within our federal system. The Indian TribalGovernments branch involves governmental entities with independent sovereigntyrecognized by statute and treaty. These factors impose a special responsibility on theInternal Revenue Service in dealing with these constituencies. Since the ACT membersare drawn from such constituencies and the professionals who serve them, the ACT isparticularly well suited to assist the IRS in creating a respectful, fair and efficientworking relationship with each.The ACT’s principal activity traditionally has been a series of year-long projectswith specific topics, resulting in the preparation and production of reports at this publicmeeting. This year’s projects include: in the Exempt Organization area, considerationof the role of the IRS in issues of governance; in the Employee Plans area, a series ofrecommendations as to the Employee Plans Compliance Resolution System(“EPCRS”); in a project bridging the Employee Plans and Federal, State and LocalGovernments areas, proposals for improving public sector defined contribution plans; in
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EXHIBIT DSubmission Type:(insert fr
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EXHIBIT D (CONTINUED)18. Descriptio
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EXHIBIT D (CONTINUED)VCP CHECKLISTT
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EXHIBIT D (CONTINUED)23. Have you i
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EXHIBIT D (CONTINUED)Instructions f
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EXHIBIT D (CONTINUED)23. Under Exam
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ADVISORY COMMITTEE ONTAX EXEMPT AND
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The Appropriate Role Of The Interna
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The Streamlined Closing Agreement F
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PROTECTING PLAN BENEFITS:IMPROVING
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Tax Treatment Of Cellular Telephone
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IRC, 2007-CODE-VOL, SEC. 280F. LIMI
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PENIRC S 274 Page 1 of 12IIRC, 2007
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PENIRC S 274 Page 3 of 12relationsh
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Employee Cell Phones Page 1 of 1Emp
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15. Special Rules for Various Types
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Withholding RequirementsACCOUNTING
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Governmental Relationship and Commu
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