GEORGETOWN LAW
C O N T I N U I N G L E G A L E D U C AT I O N
Advanced State & Local Tax Institute
AUGUST 5–7, 2015
G E O R G E T O W N U N I V E R S I T Y L A W C E N T E R | W A S H I N G T O N , D C
CLE
11.0 credit hours (based on a 60-minute credit hour), including an optional 1.0 hour of ethics / 13.2 credit hours (based on a 50-minute credit
hour), including an optional 1.2 hours of ethics / 13.2 CPE credit hours
38th
Annual
CO-SPONSORED BY ABA STATE & LOCAL TAXES COMMITTEE AND BLOOMBERG BNA
NEW FORMA
T INCLUDES
POS
New This Year:
A program designed to
incorporate best practices in
adult learning.
The 2015 Institute will reference the accordion model for interactive adult education. You will begin the day with an informative large-group discussion then meet in smaller sections to explore related topics in greater depth. You will reconvene with expert panelists who will analyze the small groups’ ideas and provide practical suggestions for you to implement when you return to your office. This year's Institute will change the way you think about state and local tax law—and CLE!
Institute Agenda
Wednesday, August 5
6:00–7:30 pm
Welcoming Reception
Sponsored by Sutherland Asbill & Brennan LLP
Network with Institute faculty, Advisory
Board members, and fellow attendees
while enjoying views of our nation's
capital from the rooftop of Sutherland
Asbill & Brennan LLP
Thursday, August 6
8:15–8:45 am
Registration & Continental Breakfast
Sponsored by Deloitte LLP
8:45–9:00 am
Welcome & Overview
Tiffany Joly, Program Attorney
Philip M. Tatarowicz and Bobby L. Burgner, Institute Co-Chairs
9:00–9:45 am
Keynote Address
Hon. Tom Wolf (Invited), Governor, Commonwealth of Pennsylvania and former Secretary of the Pennsylvania Department of Revenue
9:45–10:00 am
Networking Break
10:00–11:00 am
On Terra Firma: State Approaches to
Base Erosion and Profit Shifting
Faculty
Michael Fatale, Bureau Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue
Karl Frieden, Vice President and General Counsel, Council on State Taxation
Gregory S. Matson, Deputy Executive Director, Multistate Tax Commission
Jason Wyman, Deloitte Tax LLP
»
Compare state approaches to Base
Erosion and Profit Shifting (BEPS)
»
Understand OECD/BEPS proposals in
the context of a global economy
»
Identify key solutions for responding to
global economic change
This program will be available via
live webcast (subject to change).
For more information, visit:
https://georgetown.inreachce.com/
This symbol indicates
11:10 am–12:25 pm
BREAKOUT SESSIONS
Group A
Shelter in Place: Combination,
Tax Havens, and Other
State Approaches to BEPS
Faculty
Maria Eberle, McDermott Will & Emery LLP Michael Fatale, Bureau Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue
Karl Frieden, Vice President and General Counsel, Council on State Taxation
»
Consider the tax implications of foreign
income in multinational corporations
»
Analyze trends in taxing foreign
income—including tax havens and
inclusions
»
Discuss the impact of economic nexus on
the taxability of foreign corporations
Group B
What's Mine is Yours: Understanding the
Principles of Transfer Pricing
Faculty
Scott L. Brandman, Baker & McKenzie LLP Michael Bryan, Deloitte Tax LLP
Gregory S. Matson, Deputy Executive Director, Multistate Tax Commission
»
Gain fluency in federal and international
transfer pricing principles
»
Learn how transfer pricing at international
and domestic levels can impact states
»
Evaluate the success of state efforts to
implement transfer pricing
Group C
“Oh, The Places You'll Go”: The Tax
Implications of Global Supply Chains
Faculty
Ed Bodnam, PricewaterhouseCoopers LLP Jason Wyman, Deloitte Tax LLP
Brendon McKibbin, KPMG LLP
»
Understand how direct, indirect and
withholding taxes operate in supply
chain planning
»
Consider customs-related tax issues and
proposed solutions
»
Learn successful strategies employed by
global supply chain experts
12:25–1:15 pm
Lunch (on your own)
1:15–2:15 pm
360-Degree Analysis of State Approaches
to Base Erosion and Profit Shifting
Faculty
Ed Bodnam, PricewaterhouseCoopers LLP Scott L. Brandman, Baker & McKenzie LLP Michael Bryan, Deloitte Tax LLP
Maria Eberle, McDermott Will & Emery LLP Brendon McKibbin, KPMG LLP
»
Compare, contrast, and analyze content
from the breakout sessions
»
Develop a well-rounded understanding of
state approaches to BEPS
»
Return to your office with key takeaways
to share with colleagues and clients
2:25–3:25 pm
CONCURRENT SESSIONS
Session A
Raise the White Flag: Using Voluntary
Disclosure Agreements and
Tax Amnesty
Faculty
Hollis L. Hyans, Morrison & Foerster LLP Thomas K. Shimkin, Director, National Nexus Program, Multistate Tax Commission James P. Sweeney, Attorney at Law
»
Learn to use VDAs and Amnesty
programs to extinguish state tax exposure
and liabilities
»
Analyze the opportunities and risks across
diverse state programs
»
Consider best practices in a state where a
formal program does not exist
Session B
Making Cents Out of Market Based
Sourcing
Faculty
Craig B. Fields, Morrison & Foerster LLP Bruce Fort, Counsel, Multistate Tax Commission Jeffrey L. Hyde, Senior State Tax Counsel, IBM Corporation
»
Understand the framework of market
based sourcing rules
»
Identify emerging trends as more states
adopt these rules
»
Weigh the advantages and disadvantages
of a market based approach
Session C
Risky Business: Understanding the Tax
Implications of Pass-through Entities
Faculty
Madison J. Barnett, Sutherland Asbill & Brennan LLP
Christopher R. Grissom, Bradley Arant Boult Cummings LLP
Margaret C. Wilson, Wilson Agosto LLP Steven Wlodychak, Ernst & Young LLP
»
Develop a nuanced understanding of filing
requirements for pass-through entities
»
Consider the full spectrum of associated
risks
»
Review best practices for avoiding
unintended consequences
3:25–4:00
Facilitated Networking Break
Exchange new ideas and lessons learned
with fellow tax experts. Guided discussions
will be held for those who specialize in
direct taxes, in indirect taxes, and for
first-time attendees.
4:00–5:15
The Last Word: A Dialogue with State
Taxing Administrators
Faculty
Marilyn A. Wethekam, (Moderator) Horwood Marcus & Berk Chartered
Alan C. Levine, Chief Counsel, Office of Tax and Revenue, Office of Chief Financial Officer, District of Columbia
Mark Nunnelly, Commissioner of the Department of Revenue, Commonwealth of Massachusetts
Mike Reissig, Deputy Comptroller, Texas Comptroller of Public Accounts
»
Join tax administrators in a discussion of
their states' most pressing issues
»
Learn how they prioritize and address
their most significant challenges
»
Gain an inside perspective on critical audit
and compliance issues
5:15–6:00
Cocktail Reception
Sponsored by Bloomberg BNA
@GeorgetownCLE
#GeorgetownSALT
Friday, August 7
8:00–8:30 am
Continental Breakfast
Sponsored by KPMG LLP
8:30-9:30 am
Back to the Future: Applying Existing
Tax Laws to a New Economy
Faculty
Harley Duncan, KPMG LLP
Helen Hecht, General Counsel, Multistate Tax Commission
Prof. Annette Nellen, San José State University College of Business
»
Identify the gaps and pressure points
when synching the new economy with
existing laws
»
Analyze the framework used by taxpayers
to address incongruities
»
Consider how legislatures and courts are
working to amend the disparity
9:40–10:55 am
BREAKOUT SESSIONS
Group A
Square Peg in a Round Hole: Analyzing
Case Outcomes
Faculty
Helen Hecht, General Counsel, Multistate Tax Commission
Christopher T. Lutz, Horwood Marcus & Berk Chartered
Prof. John A. Swain, University of Arizona Rogers College of Law
»
Assess the appropriateness of applying old
sales and income tax laws to new issues
»
Learn how courts are analyzing the
disconnect
»
Compare case outcomes across different
states
Group B
Playing Catch-Up: How Legislatures are
Creating New Laws
Faculty
Harley Duncan, KPMG LLP
Prof. Annette Nellen, San José State University College of Business
Mark Yopp, McDermott Will & Emery LLP
»
Survey how different states have attempted
to meet the needs of the new economy
»
Anticipate upcoming legislation and
corresponding issues
»
Debate the effectiveness of old vs. new laws
New Online Features!
Post-Conference WebinarFor the first time, your registration for the Advanced State & Local Tax Institute includes a free one-hour webinar.
Bonus On-Demand
This add-on includes access to all recorded sessions post-program. You may receive CLE credit for new sessions online. You cannot claim credit for taking the same sessions in person and online.
Live Webcast
If you cannot join us in person, then you can still watch the conference conveniently from your office.
10:55–11:15 am
Networking Break
11:15 am–12:15 pm
360 Degree Analysis of Existing State Tax
Law and the New Economy
Faculty
Christopher T. Lutz, Horwood Marcus & Berk Chartered
Prof. John A. Swain, University of Arizona Rogers College of Law
Mark Yopp, McDermott Will & Emery LLP
»
Compare, contrast and analyze content
from the breakout sessions
»
Anticipate how the proposed legislation
and judicial remedies would apply to
future challenges
»
Share a new perspective on this issue with
your firm or business
12:15–12:45 pm
Box Lunch Distribution
12:45–1:45 pm
10 Ethical Pitfalls When Lawyers Use
Stuart Teicher, Teicher Professional Growth, LLC
LinkedIn has invaded the practice of law.
But there are some hidden (and
not-so-hidden) ethics dangers baked into the
platform. Join the "CLE Performer”
Stuart Teicher, Esq. as he provides an
amusing, but substantive review of 10 key
ethics pitfalls. Stuart will explain:
»
The new advisory opinions from across
the country
»
Why the advertising rules should worry
every lawyer who uses LinkedIn
»
The ethics impact when other people talk
about you on LinkedIn
1:45–2:00 pm
Networking Break
2:00–3:15 pm
Worth Your SALT: Interview with Tax
Experts from COST and MTC
Faculty
Jeffrey A. Friedman, (Moderator) Sutherland Asbill & Brennan LLP
Joe Huddleston, Executive Director, Multistate Tax Commission (MTC)
Douglas L. Lindholm, President and Executive Director, Council On State Taxation (COST)
Join us for a lively discussion between
representatives from COST and MTC on
SALT's hot topics.
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Advisory Board
Program Co-Chairs
Bobby L. Burgner, General Electric Company, Fairfield, CT
Philip M. Tatarowicz, Professor, Graduate Tax, Georgetown University Law Center,
Washington, DC
Planning Committee Co-Chairs
James P. Sweeney, Attorney at Law, Spring Lake, NJ
Marilyn A. Wethekam, Horwood Marcus & Berk Chartered, Chicago, IL
Planning Committee
Craig B. Fields, Morrison & Foerster LLP, New York, NY
Todd A. Lard, Sutherland Asbill & Brennan LLP, Washington, DC
Stephanie Anne Lipinski Galland, Williams Mullen, Washington, DC
Alysse McLoughlin, McDermott Will & Emery, New York, NY
Walter Nagel, Crowell & Moring LLP, Washington, DC
Shirley Sicilian, KPMG LLP, Washington, DC William D. Townsend, Dean Mead, Tallahassee, FL
Thank you to our Sponsors
Deloitte Tax LLP
DuCharme, McMillen & Associates Inc.
Ernst & Young LLP
KPMG LLP
Morrison & Foerster
PricewaterhouseCoopers LLP
Sutherland Asbill & Brennan LLP
Williams Mullen
Advisory Board Members
Paul A. Broman, BP America Inc., Houston, TX Karl Frieden, Council on State Taxation, Washington, DC
Scott Frishman, Deloitte Tax LLP, McLean, VA Joe Huddleston, Multistate Tax Commission, Washington, DC
Jack Kramer, PricewaterhouseCoopers LLP, New York, NY
Michael H. Lippman, Michael H. Lippman & Company, Washington, DC
Faranak Naghavi, Ernst & Young, Washington, DC
Bruce J. Reid, Expedia, Inc., Bellevue, WA Michael H. Salama, The Walt Disney Company, Glendale, CA
Robert J. Tuinstra, E.I. du Pont de Nemours & Company, Wilmington, DE
Program Details
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Disclaimer
Speakers are subject to change.
Group Discounts
Group discounts are available for companies registering three or more attendees. If you would like to take advantage of the discounts listed below, please contact [email protected] to receive the discount code.
3-5 registrants: $100 discount off each registration
6-9 registrants: $200 discount off each registration
10+ registrants: $300 discount off each registration
Special Needs or Dietary Restrictions
Email [email protected] or call 202-662-9890.
Scholarships
Georgetown Law CLE makes every possible effort to provide equal educational opportunities to all. We provide a limited number of scholar-ships on a case-by-case basis for both live, in-person programs and for live webcasts. Apply online at www.law.georgetown.edu/cle or submit your written request no later than 5:00 pm ET on Wednesday, July 8, 2015.
Cancellations/Rain-Checks/Substitutions
Cancellation and rain-check notices must be received by 5:00 pm ET on Thursday, July 30, 2015 for a refund (less $100 administrative fee). Rain checks for a future program will be granted for cancellations received after July 30th and prior to the start of the program. Substitutions are accepted at any time prior to the program. Registration for the live, in-person program is not transferable to the live webcast or bonus on-demand access.
Course Materials
Course materials will be emailed to you prior to the program. Registrants will receive an email from the Georgetown Law CLE office approximately one week before the program with additional instructions regarding how to access the course materials.
Satisfaction Guarantee
We are confident that you will leave this conference with more than enough ideas and insights to make your investment pay off. However, if you feel you have not received your money’s worth by the end of the program, please contact a member of our registration team before leaving the conference. All refund requests will be reviewed carefully and are subject to approval by the Assistant Dean.
CLE Credits
Accreditation has been or will be requested for the Advanced State and Local Tax Institute from most states with mandatory continuing legal education requirements for 11.0 CLE credits including an optional 1.0 hour of ethics (based on a 60-minute hour) and 13.2 CLE credits including an optional 1.2 hours of ethics (based on a 50-minute hour). Georgetown Law is an accredited CLE provider in most MCLE states. Georgetown Law CLE is a State Bar of California-approved MCLE provider. Please note that this program is eligible for only Nontransitional CLE credit in New York. This program is not eligible for Transitional credit. Some states require nominal accreditation fees. You will be asked to submit payment at the program’s conclusion.
MCLE state credit rules vary for online CLE. Please check online at https://georgetown.inreachce.com/ to see if the program has been approved in your state. We will apply upon request in some states; alternatively, many states allow attorneys to apply on their own.
CPE Credits
Georgetown Law CLE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE sponsors through its website: www.learningmarket.org. Please note that CPE credit is not available for the live webcast of this program.
Advanced State & Local Tax
Course Level: Overview; Group-Live, No Prerequisites or Advance Preparation Required; 13.2 CPE credits in the Taxes Field of Study.
Bonus On-Demand Access
This add-on includes access to all recorded sessions post-program. You may receive CLE credit for new sessions online. You cannot claim credit for taking the same sessions in person and online. If you register for this option, you will receive a separate email providing you with instructions for accessing the content online.
Cannot Attend in Person?
This program will be available via live webcast and on-demand. Scheduled replays of this program will take place December 9–10, 2015.
Post-Conference Webinar
For the first time, your registration for the Advanced State & Local Tax Institute includes a free one-hour webinar. This webinar will be made available at some time after the conference and will provide you with an update on new developments in state and local taxes. Registrants will receive an email with information regarding how to access the free webinar.
Questions?
CONTACT US
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Washington, DC 20001 [email protected]
Registration Form
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Payment must accompany registration.Advanced State & Local Tax Institute (August 5–7, 2015)
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Bonus On-Demand Access $299
Bonus On-Demand Access includes access to all recorded sessions post-program. Receive up to 6.5 additional CLE credit hours for the breakout sessions you were unable to attend.
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GEORGETOWN LAW
C O N T I N U I N G L E G A L E D U C AT I O NAdvanced State & Local Tax Institute
38th
Annual
1
.
Learn
strategies employed by global supply chain experts
2.
Examine
the success of state efforts to implement transfer
pricing
3.
Explore
trends in taxing foreign income—including tax
havens and inclusions
4.
Analyze
the framework used by taxpayers to address
incongruities in the new economy
5.
Assess
the primary risks associated with using pass-through
entities
Ten Reasons Why You Should Attend
6.
Identify
the gaps and pressure points when synching the
new economy and existing laws
7.
Survey
state approaches to Base Erosion and Profit Shifting
(BEPS)
8.
Obtain
tips on how to use VDAs and Amnesty programs to
extinguish state tax exposure and liabilities
9.
Enjoy
facilitated networking breaks designed to connect you
with professionals facing similar issues
10.
Return
to your office with key lessons to share with
colleagues and clients
ATTENTION MAIL ROOM:
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