SALT FORUM SESSIONS

      Wed., Oct. 26 - Thurs., Oct. 27, 2011  
Start End Minutes Topic Speaker(s)
7:00     Registration  
7:15 8:00   Continental Breakfast  
7:55 8:00   Welcome and Introductory Remarks  
8:00 8:50 50 Top Ten Cases – this presentation will review the current cases that the speakers believe will have the greatest impact in the SALT area. This session has always received high marks for its content and timeliness.

Lynn Gandhi, Partner, Honigman Miller Schwartz and Cohn LLP; Detroit, MI

Hollis Hyans, Partner, Morrison & Foerster LLP; New York, NY
8:50 9:40 50 Pass Through Entities: A perennial favorite at the Hartman SALT Forum. This session will review the latest developments in the area of LLCs, LLPs, LPs and Business Trusts including factor representation and other issues.

Karen Boucher, Tax Director, Deloitte Tax LLP, Milwaukee, Wisconsin

Shona Ponda; Senior Manager, Deloitte Tax LLP, New York, NY
9:40 10:30 50

The Economic Substance and Business Purpose Doctrines in State and Local Taxation: 

Are the standards for income tax and transaction taxes the same? Will the recent federal enactment creep into the state and local arena? Can you ever “create” a business purpose?

Diann Smith; Counsel, Sutherland; Washington, D.C.

Joe Garrett, Administrator of Tax Policy, Alabama Department of Revenue; Montgomery, AL
10:30 10:45   Break  
10:45 11:45 60 Ethics/Work Product/Textron Ethical Considerations in State and Local Tax Cases: Is Work Product dead unless the matter is produced after the issuance of an audit notice? Where is the line to be drawn for Work Product versus tax return preparation or preparation of accounting papers?

Janette Lohman, Partner; Thompson Coburn; St. Louis, MO 

The Honorable Duane Benton, United States Circuit Judge; Kansas City, MO 
11:45 12:35 50 The eCommerce Sellers' Nexus ("Amazon Nexus Law") Debate:  In 2010, online commerce accounted for approximately $165 billion in revenue, an amount that represents almost 5 % of all retail sales in the U.S.  However, as business revenue from online commerce continues to grow, states struggle to adapt existing sales and use tax laws to this new business reality.  In doing so, they face the challenge of developing a system that effectively captures lost tax revenue, levels the playing field between remote and local retailers, and satisfies constitutional requirements.  At the same time, businesses must find ways to deal with the extra costs associated with acting as "tax collector" for states where they have no presence.  This session will cover recent developments, both from a state and an industry perspective, with respect to legislative efforts to expand the requirements for sales and use tax collection to remote sellers that lack direct physical presence within the state.  Panelists will also discuss best practices for companies that currently maintain - or are considering establishing - eCommerce operations. 

Rob Platner; New York State Department of Revenue; New York, NY

George Isaacson; Tax Counsel, Direct Marketing Association; Lewiston, ME

Faranak Naghavi, National Director – Sales and Use Tax; Ernst & Young LLP; Washington, D.C.
12:35  1:55  45  Lunch  
     35  Luncheon Speaker David Brunori, Research Professor of Public Policy, The George Washington University; Contributing Editor, State Tax Notes; Vienna, VA 
 1:55  2:10    Break  
 2:10  3:10  60 Hot Topics in Combined Reporting: Many state taxing authorities seem to believe that combined reporting will eliminate the ability of taxpayers to “game the system.” But is the cure worse than the disease? This session will address the recurring problems in combined reporting.

Prentiss Willson, Consultant; Ernst & Young LLP; Larkspur, CA  

Steve Larosa; Director, State and Local Tax, PWC; Hartford, CT 

M. Fatale; Chief, Rulings & Regulations Bureau, Massachusettes Department of Revenue; Boston, MA
 3:10  4:20  70 Hot Topics in Apportionment As the sales factor grows in importance, states are re-thinking its definition and sourcing rules.  These changes, combined with new thinking on nexus, Joyce/Finnigan, throwback and application of section 18 variances, are resetting the apportionment landscape.

Kyle O. Sollie; Partner, Reed Smith LLP; Philadelphia, PA

Craig B. Fields; Partner, Morrison & Foerster, LLP; New York, NY

Shirley Sicilian; General Counsel, Multistate Tax Commission; Washington, D.C.
 4:20  4:35    Break  
 4:35  5:25  50 Alternative Apportionment: Use It Or Be Used By It – The use of alternative apportionment by states seems to be on the rise. Speakers will discuss the latest alternative apportionment trends and explore how taxpayers may use recent cases to their advantage.

Arthur R. Rosen; McDermott, Will & Emery LLP, New York, NY

Jeff Saviano, Americas Director of Indirect, State and Local Tax Services; Ernst & Young; New York, New York

Jordan Goodman; Horwood Marcus & Berk Chartered, Chicago, IL 
 5:25  6:30  65 Moot Court – Carmax Auto Superstores West Coast, Inc. v. South Carolina Dept. of Revenue: The signature event at a Hartman Tax Forum is the annual Moot Court. This year’s choice is Carmax. Is this case a harbinger of things to come? The imposition of a variance is becoming more common. Is tax planning the “kiss of death” when a state seeks to impose a variance and allow a change in the rules? 

Taxpayer: John von Lehe, Partner, Nelson Mullins; Charleston, SC 

State: Bruce Fort, Counsel, Multistate Tax Commission, Santa Fe, NM

The Honorable William L. Thompson, Alabama Department of Revenue
 6:30      Adjourn  
 TOTAL  DAY  540  CLE: 9 Hrs. – CPE: 9.82 Hrs. (9.5 NASBA)  
         
       THURSDAY:  
 7:00      Registration  
 7:00  8:00    Continental Breakfast  
 7:00  8:30  90 Southeast Roundtable: A fast paced journey through the most important state and local tax developments in the Southeastern states.

Christopher R. Grissom, Bradley Arant Boult Cummings LLP, Alabama

Mark F. Sommer; Chair, Tax & Finance Group; Greenebaum Doll & McDonald PLLC; Louisville, KY

Jack L. Harper, Walmart Stores, Inc.; Bentonville, AR

Mark E. Holcomb, Partner; Madsen Goldman & Holcomb, LLP; Tallahassee, FL

William M. Backstrom, Jr., Partner; Jones, Walker, Waechter, Poitevent, Carrere & Denegre, LLP; New Orleans, LA

Michael D. Sontag, Member; Bass, Berry & Sims, PLC; Nashville, TN

Mike Petrik, Chair, State and Local Tax Practice Group, Alston & Bird LLP; Atlanta, GA

Louis G. Fuller, Member; Brunini, Grantham, Grower & Hewes, PLLC; Jackson, MS 

Steven F. Arluna; Partner, PWC LLP; McLean, VA

John Von Lehe; Partner, Nelson Mullins; Charleston, SC 
 8:30  8:45    Break  
 8:45  9:35  50

Justice vs. Injustice – The Prince of Darkness Never Sleeps.  Is it time to give Veterans the rights they fought for? No taxation without physical presence; no taxation without factor representation; no over-taxation; no discrimination; and no denial of due process.

Paul Frankel, Partner; Morrison & Foerster LLP; New York, NY

Richard Pomp, Professor, University of Connecticut; Storrs, CT  
 9:35  10:25  50 Legislative Policy Update: What’s Cooking in Congress (from VAT to BAT and Places in Between): The past 12 months have seen some significant changes in state tax policy, and the next year bodes more of the same.  This session will review some of the major trends in state tax legislation as well as provide an update and insights on federal legislation affecting state taxation.

Harley Duncan, Managing Director, Washington National Tax; KPMG LLP; Washington, D.C.

Doug Lindholm, President and Executive Director; Council on State Taxation (COST); Washington, D.C.  
 10:25  10:40    Break  
 10:40  11:30  50 Taxpayer Bill of Wrongs; How Can We Find Justice? Taxpayers today must grapple with retroactive law changes, unbalanced settlement practices, nebulous audit standards and contingent-free auditors and more – we will help you fight back. 

Margaret C. Wilson, Esq., Partner; McDermott Will & Emery LLP; New York, NY

Kimberley Reeder; Morgan, Lewis & Bockius LLP; Palo Alto, CA 

Robert S. Goldman; Madsen Goldman & Holcomb, LLP; Tallahassee, FL
11:30 12:20 50 Transfer Pricing – Audits/Assessments: This area has received increased scrutiny in the international arena but deserves equal emphasis in the state and local area. This session will address the “nitty gritty” of transfer pricing starting with how transfer prices should be set, how to defend against changes in the audit and any resulting assessment

Steve Kranz; Sutherland Asbill & Brennan; Washington, D.C.

Alan C. Levine, Chief Counsel, Office of Tax and Revenue, Office of the Chief Financial Officer, District of Columbia; Washington, D.C.

Maureen Pechacek, CPA, PWC; San Diego, CA 
12:20 1:20   Lunch  
1:20 1:30   Break  
1:30 2:20 50

Hardest Cases to Win: The panel will discuss winning strategies for handling those cases that are hardest for taxpayers and tax administrators to win.  (Business/nonbusiness, Cost of Performance, Penalty, Section 18 Variance, Forced Combination, Others)

Kendall Houghton, Esq., Partner; Alston & Bird LLP; Washington, D.C.

William M. Backstrom, Jr., Esq., Partner; Jones, Walker, Waechter, Poitevent, Carrere & Denegre, LLP; New Orleans, LA

Bruce Fort, Counsel, Multistate Tax Commission, Santa Fe, NM
2:20 3:30  70 Nexus! What’s New? – Economic Nexus: Do states have to amend their statutes to assert economic nexus? Is the historical interpretation of “doing business” by state courts a limitation on economic nexus? New York state passed legislation creating “website linking nexus.” Is this a new form of “agency nexus” or an unconstitutional statute? The panel will also highlight other important nexus developments. Maryann B. Gall, Esq., Columbus, OH 

 

June Summers Haas, Esq., Partner; Honigman Miller Schwartz and Cohn LLP; Lansing, MI

Marshall Stranburg; Department of Revenue; State of Florida
 3:30      Adjourn  
 TOTAL  DAY  410 CLE: 6.83 Hrs. – CPE: 7.45 Hrs. (NASBA 7.0)  
         
TOTAL TUE 240 EACH SESSION  
TOTAL WED/THU 945 SALT FORUM SESSIONS  
GRAND TOTAL 1185 TOTAL AVAILABLE HOURS