HOME REGISTRATION EXHIBITORS BOARD OF TRUSTEES ADVISORY BOARD
PAUL J. HARTMAN

STATE AND LOCAL

TAX FORUM






PROGRAM SCHEDULE

TUESDAY, NOVEMBER 9, 2010

Symphony I Ballroom



SALES AND USE TAXES


12:00 Noon Registration. Symphony I Foyer. Registration Desk open all day

12:55 p.m. Welcome and Introductory Remarks
  • Joseph W. Gibbs, Esq.; President, Board of Trustees
    Bradley Arant Boult Cummings LLP; Nashville, Tennessee
1:00 p.m. CLOUD COMPUTING – Taxation of Software and Other Digital Products

This panel will discuss the issues that arise as more and more services are offered electronically, where software is hosted remotely and companies outsource their entire IT operations to be handled remotely with no transfers of tangible personal property. The states are all over the place in addressing these issues with sourcing, apportionments among users and exemptions all being relevant considerations.
  • Loren L. Chumley, Principal, WNT-State and Local Tax
    KPMG LLP; Nashville, Tennessee

  • Bruce J. Fort, Counsel
    Multistate Tax Commission; Washington, D. C.

  • Carolyn Iafrate, Chief Operating Officer
    Industry Sales Tax Solutions; Washington, D. C.

  • Additional Speaker To Be Confirmed
2:00 p.m. TAXATION OF SERVICES
As states attempt to address their fiscal deficits, one area of potential revenue has taken the form of broadening the sales tax base to include a variety of services. This panel explores these new laws, the problems with sourcing services and various other issues confronted in the taxation of services.
  • Same Panel
3:00 p.m. Break. Symphony II and III Foyers

3:15 p.m. STREAMLINED SALES TAX PROJECT VERSUS AMAZON LAWS AND OTHER TECHNIQUES DESIGNED TO INCREASE THE REACH OF STATE SALES AND USE TAXES TO REMOTE SELLERS
This panel will discuss the current status of the Streamlined Project; other options such as Affiliate Nexus, Colorado laws, etc.; and the pros and cons of each.
  • Scott Petersen, Executive Director
    Streamlined Sales Tax Governing Board; Nashville, Tennessee

  • Stephen P. Kranz, Partner
    SUTHERLAND; Washington, D. C.
4:15 p.m. ACCOUNTING FOR SALES/USE TAXES: UPDATE OF FAS 5 – Enough With The Theory Already!
The practical issues surrounding FAS 5 sales and use tax reserves will be addressed. You recognize that you have uncaptured sales or use tax liabilities; but how do you go about quantifying and reserving for exposure related to a legacy exemption certificate problem or a historical use tax accrual deficiency? Can I "reserve" as I go, estimate based on monthly or quarterly activity? What about using past audit results for future audit reserves? Why reserve if I probably won´t get audited? The panel will answer these questions and more for you in a session designed for those who get their hands dirty when it´s time to reserve for sales and use tax liabilities.
  • Faranak Naghavi, National Director, Sales and Use Tax
    Ernst & Young LLP; Washington, D. C.

  • William J. McConnell, State Tax Counsel
    General Electric Company; Fort Myers, Florida
5:15 p.m. Adjourn.
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE
240 Minutes
50-Minute Hour: 4.8 Hours
(4.5 Hours calculated according to the National Registry of CPE Sponsors Requirements)
60-Minute Hour: 4.0 Hours



TUESDAY, NOVEMBER 9, 2010

Symphony II Ballroom



"THE FINAL FOUR"?
An alternative session focused on State Tax Traps In Mergers and Acquisitions, State Tax Planning for Economic Recovery, Expense Add Backs and Exceptions, and Unclaimed Property


12:00 Noon Registration. Symphony I Foyer. Registration Desk open all day.

12:55 p.m. Welcome and Introductory Remarks
  • William F. Buechler; Immediate Past President, Board of Trustees
    Crowe Horwath LLP; Brentwood, Tennessee

1:00 p.m. STATE TAX TRAPS IN MERGERS AND ACQUISITIONS
This presentation will review the panoply of state and local tax issues that need to be reviewed as part of the due diligence in a merger and acquisition. It has been designed to be both practical and informative.
  • William M. Backstrom, Jr., Partner
    Jones, Walker, Waechter, Poitevent, Carrére & Denégre, LLP New Orleans, Louisiana

  • Arthur R. Rosen, Partner
    McDermott Will & Emery LLP; New York, New York
2:00 p.m. STATE TAX PLANNING FOR ECONOMIC RECOVERY/NOL UTILIZATION
With the recent state of the economy, net operating losses are increasingly relevant to taxpayers. While most states technically conform with Code Section 382, the calculation of this limitation depending on the state filing methodology (separate, combines, consolidated and unitary) varies significantly. This session will discuss the issues taxpayers confront when NOLs exist, including the § 382 limitation and other considerations.
  • Donald Roveto III, Managing Director
    Alvarez and Marsal Taxand, LLC; New York, New York

  • Additional Speaker To Be Determined
3:00 p.m. Break. Symphony II and III Foyers

3:15 p.m. EXPENSE ADDBACKS AND EXCEPTIONS
  • Christopher R. Grissom, Partner
    Bradley Arant Boult Cummings LLP; Birmingham, Alabama

  • Diann L. Smith, Counsel
    SUTHERLAND; New York, New York
4:15 p.m. UNCLAIMED PROPERTY: BEST PRACTICES, WORST CASE SCENARIOS, AND SELECTED LEGAL ISSUES
Delaware and other states have stepped up their audits of business with potential unclaimed property. In an era of tight resources, the states appear to view this area as a potential source of revenue without the necessity of increasing "taxes".
  • John L. Coalson, Partner
    Alston & Bird LLP; Atlanta, Georgia

  • Maryann H. Luongo, Associate
    Baker & McKenzie LLP; Washington, D. C.
5:15 p.m. Adjourn.
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE
240 Minutes
50-Minute Hour: 4.8 Hours
(4.5 Hours calculated according to the National Registry of CPE Sponsors Requirements)
60-Minute Hour: 4.0 Hours



TUESDAY EVENING, NOVEMBER 9, 2010

5:15 to 7:00 p.m. PRE-REGISTRATION.
Registrants for THURSDAY/FRIDAY may pick up program materials at Registration Desk.

5:15 to 7:00 p.m. RECEPTION. Skylight Foyer, Mezzanine. Co-hosted by Waller Lansden Dortch & Davis, LLP, Nashville, Tennessee; and Bass, Berry & Sims , PLC, Nashville, Tennessee.



WEDNESDAY, NOVEMBER 10, 2010

Symphony I and II Ballrooms

7:00 a.m. Registration. Symphony I Foyer. Registration Desk open all day.

7:00 to 8:00 a.m. Continental Breakfast. Symphony II and III Foyers

7:55 a.m. Welcome and Introductory Remarks
  • Joseph W. Gibbs, Esq.; President, Board of Trustees
    Bradley Arant Boult Cummings LLP; Nashville, Tennessee

8:00 a.m. STIMULUS PACKAGE FOR CORPORATE TAXPAYERS
  • Lee A. Zoeller, Partner
    Reed Smith LLP; Philadelphia, Pennsylvania

  • Daniel V. Koppenhafer, Consultant
    PricewaterhouseCoopers LLP; Cincinnati, Ohio

8:50 a.m. SALES AND USE TAX UPDATE
This presentation will provide a national overview of the most significant developments in Sales and Use Taxation and is designed to provide practical knowledge to the general SALT practitioner.
  • Janette M. Lohman, Partner
    Thompson Coburn, LLP; St. Louis, Missouri

  • Stacey Sprinkle; Director, Federal and State Tax Policy
    Verizon Wireless; Denver, Colorado
9:40 a.m. Break. Symphony II and III Foyers

9:55 a.m. STATE TAXATION OF PASS THROUGH ENTITIES
A perennial favorite at the Hartman SALT Forum. This session will review the latest developments in the area of LLCs, LPs and Business Trusts including factor representation and other issues.
  • Karen J. Boucher, Tax Partner
    Deloitte Tax LLP; Milwaukee, Wisconsin

  • Scott Salmon
    KPMG LLP; Washington, D. C.
10:45 a.m. STATE AUDIT MANAGEMENT AMID STATE TAX DEFICITS
In the current fiscal climate, states are faced with the alternatives of raising taxes, cutting programs or increasing enforcement. This session will review the impact of the continuing fiscal constraints on enforcement.
  • Stacy E. Gibson, Audit Department
    Tennessee Department of Revenue; Nashville, Tennessee

  • Jeff Silver, Field Audit Supervisor
    Multistate Tax Commission; New York, New York
11:35 a.m. Lunch. Symphony III Ballroom

12:30 p.m. A PINCH OF SALT
Billy Hamilton is a provocative speaker who will increase your awareness of the issues facing the SALT community even if you don´t agree with his views.
  • Billy C. Hamilton, Former Deputy Comptroller of Public Accounts
    State of Texas; Austin, Texas

1:00 p.m. Break.

1:10 p.m. UNITARY/COMBINED REPORTING
Reviewing 2010 state unitary legislation and the myriad issues involved for a state converting from a separate filing methodology to unitary business concept. There are a number of issues that do not become apparent until the states have to implement the change.
  • Jeffrey N. Saviano; Americas Director of Indirect, State and Local Tax Services
    Ernst & Young LLP; New York, New York

  • Prentiss Willson, Consultant
    Ernst & Young LLP; Larkspur, California
HOT APPORTIONMENT ISSUES: UDITPA ARTICLES 17 AND 18 – Cost of Performance/Digital Versus Tangibles
This panel will discuss the current views of practitioners and state tax administrators in COP, etc. It is designed to give the attendee a practical overview of the issues she or he will face in their practice.
  • Margaret C. Wilson, Partner
    McDermott Will & Emery LLP; New York, New York

  • Joe W. Garrett, Jr., Administrator of Tax Policy
    Alabama Department of Revenue; Montgomery, Alabama

  • Brian Kirkell; Manager, State and Local Taxes
    Gannett; Washington, D. C.

2:50 p.m. APPORTIONMENT HOT TOPICS – Any Way You Slice It, It´s Theirs
This panel will consider how and why disputes over apportionment methodology develop: when is an apportionment method "unfair"; when does distortion result from application of the standard formula; are states applying reverse-engineering to achieve a "fair" formula (one that generates a predetermined level of tax liability)? What options do taxpayers have to address apportionment fact patterns that seem unfair in light of in-state business activity?
  • Marilyn A. Wethekam, Partner
    Horwood, Marcus & Berk, Chtd.; Chicago, Illinois

  • Scott L. Brandman, Partner
    Baker & McKenzie LLP; New York, New York
3:40 p.m. Break. Symphony II and III Foyers

3:55 p.m. PRIVATE ENFORCEMENT OF STATE TAX AND UNCLAIMED PROPERTY LAWS
This presentation will focus on how plaintiff´s lawyers are aggressively looking for ways to use alleged violations of state tax or unclaimed property laws as vehicles to recover attorneys´ fees and contingent fee payouts? Included will be review of:
o Class action lawsuits for violations of state tax laws;
o RICO actions filed on behalf of "injured" competitors or customers;
o Contingent fee audits conducted by third party auditors, often plaintiffs´ law firms or "audit" firms formed by plaintiffs´ lawyers.


  • Timothy J. Peaden, Partner
    Alston & Bird LLP; Atlanta, Georgia

  • Mark D. Manella, Attorney
    Mayer Brown LLP; Houston, Texas
4:45 p.m. ETHICS PRESENTATION: BUSINESS PURPOSE/ECONOMIC SUBSTANCE
This topic is the proverbial "elephant in the living room" that no one wants to discuss. Everyone knows it can be the deciding factor in whether a tax strategy will withstand scrutiny but it is seldom articulated as the reason why a particular issue is pursued or litigated.
  • Peter L. Faber, Partner
    McDermott Will & Emery LLP; New York, New York

  • Phillip M. Tatarowicz; National Director of Policy and Standards, State and Local Tax Services
    Ernst & Young LLP; Washington, D. C.
5:45 p.m. Adjourn.
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE
WEDNESDAY - 490 Minutes (Includes 60 Minutes Ethics*)
50-Minute Hour: 9.8 Hours (Includes 1.2 Ethics hours*)
(9.5 Hours, Includes 1.0 Ethics hour*, calculated according to the National Registry of CPE Sponsors Requirements)
60-Minute Hour: 8.17 Hours (Includes 1.0 Ethics hour*)

* Ethics Hours are subject to approval by the controlling State Board(s) and are included in the total hours provided.



THURSDAY, NOVEMBER 11, 2010

Symphony I and II Ballrooms
7:00 a.m. Registration. Symphony I Foyer. Registration Desk open all day.

7:00 to 8:45 a.m. Continental Breakfast. Symphony II and III Foyers

7:00 to 8:30 a.m SOUTHEAST ROUNDTABLE
A panel of state and local tax practitioners will discuss hot topics from their respective jurisdictions. The discussion will be very informal and interactive.
ALABAMA:
Bruce P. Ely, Partner
 Bradley Arant Boult Cummings LLP
Birmingham, Alabama

ARKANSAS & NORTH CAROLINA:
Jack L. Harper, Esq.
Wal-Mart Store, Inc.
Bentonville, Arkansas

FLORIDA:
Mark E. Holcomb, Partner
Madsen Goldman & Holcomb, LLP
Tallahassee, Florida

GEORGIA:
Michael T. Petrik, Partner
Alston & Bird, LLP
Atlanta, Georgia 		KENTUCKY:
Mark F. Sommer; Chair, Tax & Finance Group
Greenebaum Doll & McDonald PLLC
Louisville, Kentucky

LOUISIANA:
William M. Backstrom, Jr., Partner
Jones, Walker, Waechter, Poitevent, Carrére & Denégre, LLP;
New Orleans, Louisiana

MISSISSIPPI:
Louis G. Fuller, Member
Brunini, Grantham, Grower & Hewes, PLLC
Jackson, Mississippi

TENNESSEE:
Michael D. Sontag, Member
Bass, Berry & Sims, PLC
Nashville, Tennessee

VIRGINIA:
Steven F. Arluna; Partner, State & Local Tax
PricewaterhouseCoopers LLP
McLean, Virginia


8:30 a.m. Break. Symphony II and III Foyers.

8:45 a.m. JUSTICE vs. INJUSTICE: The Prince of Darkness Never Sleeps
o Is it time to give Veterans the rights they fought for?
o No Taxation Without Physical Presence.
o No Taxation Without Factor Representation.
o No Over-Taxation.
o No Discrimination.
o No Denial of Due Process.


  • Paul H. Frankel, Partner
    Morrison & Foerster LLP; New York, New York

  • Richard D. Pomp, Alva P. Loiselle Professor of Law
    University of Connecticut Law School; Hartford, Connecticut

9:35 a.m. TOP 10 CASES
This presentation will review the current cases that the speakers believe have had the greatest impact in the SALT area. This is a repeat session that has always received high marks for its content and timeliness.
  • Lynn A. Gandhi, Partner
    Honigman Miller Schwartz and Cohn LLP; Detroit, Michigan

  • Hollis L. Hyans, Partner
    Morrison & Foerster LLP; New York, New York

10:25 a.m. Break. Symphony II and III Foyers
10:40 a.m. TAX ACCRUAL WORK PAPERS: WORK PRODUCT, TEXTRON, PRIVILEGE, IRS NOTICE 2010-9 – Are The IRS And, By Extension, State Taxing Authorities Trying To Convert Taxpayers And Tax Practitioners Into "Free Auditors" Or Tattletales?
This presentation will discuss the continuing attempt to increase the disclosure that taxpayers and tax practitioners have to provide taxing authorities.
  • Donald M. Griswold, Partner
    Reed Smith LLP; Washington, D. C.

  • Additional Speaker To Be Determined

11:30 a.m. USING STATE ADMINISTRATIVE PROCEDURE ACTS TO CHALLENGE FAULTY ASSESSMENTS
Taxpayers and tax practitioners alike need a working knowledge of state administrative procedure acts and must be on the lookout for potential APA violations when dealing with state revenue departments and legislative bodies..
  • Bruce P. Ely, Partner
    Bradley Arant Boult Cummings LLP; Birmingham, Alabama

  • H. Michael Madsen, Partner
    Madsen Goldman & Holcomb, LLP; Tallahassee, Florida
12:20 p.m. Lunch. Symphony III Ballroom

1:20 p.m. Break.

1:30 p.m. STATE TAX LEGISLATION UPDATE
o LATEST TRENDS
o BAD TIMES MAKE BAD LAWS?
o GROSS RECEIPTS/VAT

This session will address the current "fads" among the states on what to tax and how. Our panelists are always informative and often very entertaining as well.
  • Douglas L. Lindholm, President and Executive Director
    Council On State Taxation (COST); Washington, D.C.

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

2:20 p.m. 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, Partner
    Jones Day; Columbus, Ohio

  • June Summers Haas, Partner
    Honigman Miller Schwartz and Cohn LLP; Lansing, Michigan

  • Marshall C. Stranburg, General Counsel
    Florida Department of Revenue; Tallahassee, Florida

3:30 p.m. Adjourn.
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE
THURSDAY - 410 Minutes
50-Minute Hour: 8.2 Hours
(8.0 Hours calculated according to the National Registry of CPE Sponsors Requirements)
60-Minute Hour: 6.83 Hours

ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE
WEDNESDAY & THURSDAY- 900 Minutes (Includes 60 Ethics Minutes*)
50-Minute Hour: 18.0 Hours (Includes 1.2 Ethics Hours*)
(18.0 Hours, Includes 1.0 Ethics Hour*, calculated according to the National Registry of CPE Sponsors Requirements)
60-Minute Hour: 15.0 Hours (Includes 1.0 Ethics Hour*)

ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE
TUESDAY, WEDNESDAY & THURSDAY - 1140 Minutes (Includes 60 Ethics Minutes*)
50-Minute Hour: 22.8 Hours (Includes 1.2 Ethics Hours*)
(22.5 Hours, Includes 1.0 Ethics Hours*, calculated according to the National Registry of CPE Sponsors Requirements)
60-Minute Hour: 19.00 Hours (Includes 1.0 Ethics Hours)

* Ethics Hours are subject to approval by the controlling State Board(s) and are included in the total hours provided.