Hartman Highlights


Thursday, October 28-Friday, October 29, 2021 - All Times Listed are Central Time Zone

Start End Minutes Topic Speaker(s)
7:15     Registration and Continental Breakfast  
7:50     Welcome and Introductory Remarks  
8:00 9:00 60

The COVID Hangover

As we move into the “new normal,” the big questions are: what SALT issues were created by the pandemic and, more importantly, will those issues linger? This panel will explore the SALT landscape including the potential for new taxes, revisions to existing tax schemes, issues emerging as a result of federal pandemic relief, and the challenges created for both taxpayers and tax administrators post TCJA and the CARES Act. 

Barbara Coulter, State and Local Tax Partner, PwC; Atlanta, GA

Brian Myers, Partner, Crowe LLP; Fishers, IN

Marilyn Wethekam, Partner, HMB Legal Counsel; Chicago, IL

Sherri York, Partner, RSM US LLP; Charlotte, NC 

9:00 10:00 60

Top Ten Income Tax Cases

A perennial favorite at the Hartman SALT Forum, this program will once again cover the top ten income tax cases that all SALT professionals should be watching and will offer insights into the issues that are likely to dominate in the coming year. 

Bruce Fort, Senior Counsel, Multistate Tax Commission; Washington, DC

Lynn Gandhi, Partner, Foley & Lardner LLP; Detroit, MI

Hollis Hyans, Partner, Blank Rome LLP; New York, NY 






10:15 11:15 60

Market-Based Soucing, the Continuing Conundrum 

Market-based sourcing continues to take over the nation, and identifying the market isn't always clear. This is especially true because states widely vary in how they have approached market-based sourcing rules. The speakers in this session will explore the nuances of market-based sourcing and, in particular, take a closer look at the narrowed receipts factor and look-through sourcing approaches

Karen Boucher, Managing Member, FIST Coalition LLC; Egg Harbor, WI

Lori Fale, Owner, Law Office of Lorie Fale, LLC; Miami, FL

Matt Hedstrom, Partner, Alstono & Bird LLP; New York, NY

Zack Atkins, Pillsbury Winthrop Shaw Pittman LLP; Sacramento, CA 

11:15 12:15 60

You Sneezed! What Isn’t Nexus Anymore?

With physical presence a distant memory, states have continued to look beyond their borders to find new ways to impose taxes on out-of-state businesses. This panel will discuss the latest trends and developments in state attempts to extend nexus and, just maybe, identify some limits and defenses businesses can rely on to protect themselves from those efforts.

Richard Cram, Director, National Nexus Program, Multistate Tax Commission; Washington, DC

Stephen Jasper, Member, Bass Berry & Sims PLC; Nashville, TN

Jessica Morgan, Senior Manager, EY; Cleveland, OH

Victoria Torchen, Partner, PwC; New Canaan, CT

12:15 1:15 35

Lunch – Pandemic, Economic Growth, Federal Reform: Implications for State Taxation

Contrary to expectations at the onset of the pandemic, state tax revenues rose dramatically at the end of the 2021 fiscal year, with even more economic growth in the forecast. Combining those results with unprecedented federal relief funds, the potential for federal tax reform just four years after TCJA, and critical mid-term elections, state tax policy will be buffeted by major crosswinds in 2022. So, enjoy lunch and take some time to learn what to expect from state policymakers in the coming year. 

Joseph Crosby, Chairman & CEO,  MultiState Associates Inc.; Washington, DC 

1:15 2:15 60

Pandemic Pandemonium – Part 1

One thing is certain: how we do business, earn money, spend, and live will never be exactly the way it was in February 2020.  In this first part of our two-part session addressing the state tax ramifications of the pandemic, panelists will address the impact of state responses to the pandemic and the current emerging economy on key business income and gross receipts tax issues, including nexus, P.L. 86-272, apportionment, and structural inefficiencies.  The panelists will also address property tax issues that have become even more important as a result of the pandemic. 

Joe Garrett, Tax Managing Director, Deloitte Tax LLP; Auburn, AL

Brian Kirkell, Principal, RSM US LLP; Upper Marlboro, MD

Dr. Robert Patterson, Director, Tax & Trade Controller, Microsoft Corporation; Redmond, WA

Jéanne Rauch-Zender, Editor In Chief, Tax Notes State, Tax Analysts; Falls Church, VA - Moderator

2:15 3:15 60

The Renewed Focus on Combined Reporting and Worldwide Income

In response to the change in federal tax treatment of foreign income in the last few years, there has been renewed focus on the treatment of foreign income at the state level. This panel will address that renewed focus, including the recent attempts by states to tax such income – whether through taxation of GILTI or through expansion to a worldwide tax base – and the issues that arise from a practical perspective as a result of those state efforts. (60 Min.)

Clark Calhoun, Partner, Alston & Bird LLP; Atlanta, GA

Justin Hill, Partner, KPMG LLP; Dallas, TX

Alysse McLoughlin, Partner, Jones Walker LLP, New York, NY

3:15 3:30   Break  
3:30 4:30 60

A Constitutional Rethink

Complete Auto and Moorman have anchored much of state tax law over the last few decades.  So much so that nothing more than their simple names have been needed to identify them. Still, during the last few years some cracks have begun to appear in these seeming stalwarts of SALT.  Perhaps it is time to discuss where these cases stand and how the changing face of the US Supreme Court may impact them.

Donald M. Griswold, Attorney At Law; McLean, VA

Craig Fields, Partner, Blank Rome LLP; New York, NY

Joe Huddleston, Managing Director, EY; Washington,  DC

4:30 5:30 60

Top Ten Sales Tax Developments for 2021

2021 has yielded many new sales tax developments, and there is no better panel than these two SALTy couples to help understand those developments in the unique way that people who sadly argue about sales tax trends at the dinner table would. In this session, the panel of SALT sweethearts will once again cover the top ten cases from the past year, the developments and trends in indirect taxes, and the tips, risks, opportunities and mitigation ideas to consider. (60 Min.)          

Loren Chumley, Principal, KPMG LLP; Nashville, TN

Scott Peterson, VP of US Tax Policy and Government Relations, Avalara; Nashville, TN

Carolynn Kranz, Managing Member, Kranz & Associates/ISTS; Washington, DC

Stephen Kranz, Partner, McDermott Will & Emery LLP; Washington, DC

5:30     Adjourn  




Continental Breakfast

7:30 8:30 60

Ethics and Multijurisdictional Practice in a Remote Environment

Working remotely has become commonplace for state and local tax professionals. In fact, many practitioners have been compelled by stay-at-home orders to practice from jurisdictions in which they may not be licensed. This session will review multijurisdictional practice requirements for attorneys, accountants, and other SALT professionals, including recent guidance issued by the American Bar Association and state bar associations affecting remote work rules during the pandemic. 

Raymond Freda, Managing Director, Andersen; New York, NY

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

Glenn McCoy Jr., Principal, Ryan; New York, NY





8:45 9:45 60

Fixing Our Obsolete, Ineffective, and Inefficient Sales Tax Systems

The U.S. states are among a dwindling set of jurisdictions worldwide that still impose sales and use taxes. How did state sales tax systems develop, and how do they compare with consumption taxes imposed in jurisdictions across the globe?  This session will compare U.S. and international consumption tax systems and explore both incremental and transformational steps to ease compliance burdens imposed by state sales taxes, limit the tax base to true household consumption, and avoid tricky disputes about sourcing and definitions.

Craig Johnson, Executive Director, Streamlined Sales Tax Governing Board; Westby, WI

Douglas Lindholm, President & Executive Director, Council On State Taxation; Washington, DC

Andres Vallejo, Partner, Vallejo Antolin Agarwal & Kanter LLP; Walnut Creek, CA

9:45 10:00  


10:00 11:00 60

Goodman v. Pomp – Now that the Hartman Conference Arena is open to spectators again, Jordan M. Goodman and Professor Richard D. Pomp return to square off and determine who is the heavy-weight champion of all things SALT! Join us for a wide-ranging debate covering all corners of the state and local tax landscape.

Jordan Goodman, Partner, HMB Legal Counsel; Chicago, IL

Richard Pomp, Professor, NYU/University of Connecticut; West Hartford, CT 

11:00 12:00 60

Pandemic Pandemonium – Part 2: Taxing Telecommuters

Prior to Covid, most states took the position that an employee’s physical presence dictated where tax was due, with only a handful employing “convenience rules” that imposed tax based on the employer’s location.  The nationwide shift to remote work has caused a sea change, with some states creating de facto “convenience-type” rules and others deciding to keep their physical-presence rules, even for employees working from home. The result: a hodge-podge of inconsistent state rules with different start and end dates, often resulting in double taxes on the same income.  This session will outline the different positions states are taking and go through real-life examples to help employers and employees navigate these complex issues.

Harley Duncan, Managing Director, KPMG LLP; Washington, DC

Tim Noonan, Partner, Hodgson Russ LLP; Buffalo, NY

Charlie Kearns, Attorney, Eversheds Sutherland (US) LLP; Washington, DC

12:00 1:00  

Lunch & Break

1:00 2:00  

Backstage Pass to State Tax Treatment of Pass-Through Entities

In perhaps the biggest development in years regarding state taxation of pass-through entities, states have rapidly adopted new pass-through entity taxes, both elective and mandatory, as a workaround to the federal SALT deduction limitation. This panel will discuss these new taxes, focusing on the potential benefits and pitfalls of the many different regimes. The panel will also discuss the flurry of cases that have considered the ability of states to impose their taxes on gains realized by nonresident owners.  Finally, the panel will discuss the MTC’s project focused on state taxation of pass-through entities and where that initiative is likely headed. (60 Min.)

Courtney Clark, Multistate Tax Services, Deloitte Tax LLP; Columbus, OH

Caragh DeLuca, Partner, PwC; Chicago, IL

Bruce Ely, Partner, Bradley LLP; Birmingham, AL

Steven Wlodychak, Retired Principal, EY; Vienna, VA

2:00 3:00 60

What the L?

SALT practitioners should not forget the L. Taxation by local jurisdictions has become an increasingly significant component of the SALT landscape, and practitioners ignore such taxes at their (and their clients’) peril. This session will provide the foundational knowledge to help you understand and comply with these taxes, including the different ways locals obtain their power to tax, some of the recent challenges to local tax jurisdictions’ authority to impose taxes, recent litigation with respect to certain more notorious local taxes, and an exploration of how some localities have addressed nexus.  

Eric Anderson, Managing Director, Andersen; San Francisco, CA

Maria Eberle, Partner, Baker McKenzie; New York, NY

Amy Nogid, Counsel, Alston & Bird LLP; New York, NY

Maria Todorova, Partner, Eversheds-Sutherland (US) LLP; Atlanta, GA

3:00     Adjourn  


875 MINUTES CLE: 14.58 hours (Includes 1 Ethics Hour*); CPE: 17.5 hours (includes 1 Ethics Hour*) (17.5 NASBA) 



1115 MINUTES CLE: 18.58 hours (Includes 1 Ethics Hour*); CPE:  22.3 hours (includes 1 Ethics Hour*) (22 NASBA)

*Ethics Hours are subject to approval by the controlling State Boards and are included in the total hours provided.