| HOME | REGISTRATION | EXHIBITORS | BOARD OF TRUSTEES | ADVISORY BOARD |
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| 12:00 Noon | Registration. Symphony I Foyer. Registration Desk open all day
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| 12:55 p.m. | Welcome and Introductory Remarks
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| 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.
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| 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.
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| 3:00 p.m. | Break. Symphony II and III Foyers
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| 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.
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| 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.
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| 5:15 p.m. | Adjourn. |
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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 |
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"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.
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| 12:55 p.m. | Welcome and Introductory Remarks
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| 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.
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| 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.
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| 3:00 p.m. | Break. Symphony II and III Foyers
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| 3:15 p.m. | EXPENSE ADDBACKS AND EXCEPTIONS
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| 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".
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| 5:15 p.m. | Adjourn. |
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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 |
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| 5:15 to 7:00 p.m. | PRE-REGISTRATION. Registrants for THURSDAY/FRIDAY may pick up program materials at Registration Desk. |
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| 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. | ||||||||||||
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| 7:00 a.m. | Registration. Symphony I Foyer. Registration Desk open all day. |
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| 7:00 to 8:00 a.m. | Continental Breakfast. Symphony II and III Foyers
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| 7:55 a.m. | Welcome and Introductory Remarks
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| 8:00 a.m. | STIMULUS PACKAGE FOR CORPORATE TAXPAYERS
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| 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.
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| 9:40 a.m. | Break. Symphony II and III Foyers
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| 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.
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| 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.
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| 11:35 a.m. | Lunch. Symphony III Ballroom
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| 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.
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| 1:00 p.m. | Break.
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| 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.
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| 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.
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| 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?
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| 3:40 p.m. | Break. Symphony II and III Foyers
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| 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:
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| 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.
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| 5:45 p.m. | Adjourn. | ||||||||||||
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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. |
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| 7:00 a.m. | Registration. Symphony I Foyer. Registration Desk open all day. |
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| 7:00 to 8:45 a.m. | Continental Breakfast. Symphony II and III Foyers
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| 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.
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| 8:30 a.m. | Break. Symphony II and III Foyers.
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| 8:45 a.m. | JUSTICE vs. INJUSTICE: The Prince of Darkness Never Sleeps
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| 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.
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| 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.
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| 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..
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| 12:20 p.m. | Lunch. Symphony III Ballroom
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| 1:20 p.m. | Break.
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| 1:30 p.m. | STATE TAX LEGISLATION UPDATE
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.
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| 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.
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| 3:30 p.m. | Adjourn. | ||||||||||||
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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. |
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