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19 Young Law. 1 (1963)

handle is hein.journals/ynglwr19 and id is 1 raw text is: New Orleans Midyear Meeting Plans Are Finalized On February 2 and 3, 1963, the Officers, Directors, Executive Council representatives; Section Delegates and Committee Chairmen of the Junior Bar Conference will meet at the Sheraton.Charles Hotel in New Orleans. The purpose of the Midyear Meeting is to evaluate the program of the Conference and to give impetus to it so as to achieve certain set goals during the 1962-1963 Conference year. Approximately 90 Conference members and their wives are expected and attractive social activities have been planned for the wives. On Saturday afternoon, February 2, the ladies will take a tour of the French Quarter which will be followed by a lecture on antiques by a New Orleans expert. Satur- day evening, the Junior Bar Section of the Louisiana State Bar Association- is sponsoring a reception at the Grand Saloon of the Inter- national House followed by a dutch-treat dinner at the famous restaurant, Antoine's. Retirement Plans For The Self-Employed By Edward B. Benjamin, Jr. and Ewell P. Walther, Jr. For many years self-employed individuals have sought ways to create for themselves retirement plans without having to use fully- taxed income to fund their plans. Most self- employed persons are able to consider incor- poration. As employees of their corporations, they are able to benefit from pension or profit-sharing plans long available to em- ployees at reduced tax cost. Equal treatment has long been sought for self-employed in- dividuals who cannot incorporate, either because incorporation is not feasible or be- cause their professional status prohibits in- corporation under state law or rules of professional ethics. Some professional and other self-employed individuals sought refuge in classification as an association taxable as a corporation for federal tax purposes, Some jurisdictions put tradition aside and permitted the creation of special professional corpora- tions. See The Young Lawyers, Vol. 18, No. 2, April, 1962. Self-employed persons unable or unwilling to incorporate or acquire status as an asso- ciation taxable as a corporation were faced with the problem of putting aside a retire- ment fund with fully-taxed dollars-an al- most impossible task for many in the face of the graduated income tax. The necessity for a retirement plan is most acute for the professional man because his income-produc- ing activity does not build up a property that will continue to produce income when he is no longer able personally to render services. (Co ntlnuel on Papa :)) Publirhed for Young Lawyers by the Junior Bar Conference of the American Bar Association One of the many scenes which travelers to New Orleans enjoy, a view looking up Chartres Street pictures the Spanish-built St. Louis Cathedral in the center. On the left is the Cabildo, where the Louisiana Purchase took place in 1803. (Photo by Bureau of New Orleans News) JBC TO PUBLISH BROCHURE ON THE YOUNG LAWYER IN GOVT. The Junior Bar Conference of the Ameri- can Bar Association will publish The Young Lawyer in the Federal Government in late January, 1963. The more than one-hundred- page booklet, prepared by the Conference Committee on the Young Lawyer in Gov- ernment, covers the role of the attorney in fifteen governmental departments and agencies. Each of the fifteen chapters is written by a lawyer in the agency discussed. Legal activi. ties, advancement opportunities, fringe ben- efits and usual employment requirements are among the many things examined in the articles. In the Foreword, the Honorable Lyndon B. Johnson, Vice President of the United States of America, states: This is an era in which the country is going to move ahead on all fronts . . . and, since ours is a society bounded and guided by law and con- stitution ... we will need intelligent, trained and informed men and women to help us do the job. The brochure sells for $1.00, including postage, and may be obtained by writing the Junior Bar Conference, 1155 East 60th Street, Chicago 37, Illinois.

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