SALT FORUM SESSIONS
Tuesday, October 24-Wednesday, October 25, 2023 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 | Thirty Years of Hartman The panelists in this session were “in the room” at the first Hartman SALT Forum and have been actively involved since the beginning. The panelists will reflect on the array of topics that have been addressed over the previous 29 years, explain how those topics form what we do today as SALT professionals, and provide expert insight into the hot topics to be discussed at the 30th Annual Forum. The collective wisdom at the podium will be epic! The stories will be even better! (60 Min.) | William Backstrom (Moderator), Partner, Jones Walker LLP; New Orleans, LA Kendall Houghton, Partner, Alston & Bird LLP; Washington, DC Joe Huddleston, Managing Director, EY LLP; Washington, DC Michael Sontag, Member, Bass Berry & Sims PLC; Nashville, TN Marilyn Wethekam, Of Counsel, Council On State Taxation; Washington, DC |
| 9:00 | 10:00 | 60 | Top Ten Income Tax Cases A returning classic of the Hartman Forum, this panel 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. (60 Min.) | Bruce Fort, Senior Counsel, Multistate Tax Commission; Sante Fe, NM Lynn Gandhi, Partner, Foley & Lardner LLP; Detroit, MI Hollis Hyans, Tax Consultant, Corteva Agriscience; Brooklyn, NY |
| 10:00 | 10:15 | Break | ||
| 10:15 | 11:15 | 60 | “Do the Due”: What To Do With Due Process Most tax practitioners know that substantive and procedural due process provide important limits on a state’s taxing power, but the details can be a little fuzzy. This panel will solve that problem by explaining the fundamentals of due process concepts related to state tax issues. The discussion will include the requirements for proper notice, as well as how due process protects a taxpayer’s right to a remedy for an invalid tax. The session will also discuss some unique due process concepts that can arise under state constitutions. (60 Min.) | Jeremy Gove, Associate, Eversheds Sutherland; New York, NY Michael Hilkin, Counsel, McDermott Will & Emery; New York, NY Lance Jacobs, Managing Director, Crowe LLP; Washington, DC Breen Schiller, Principal, EY LLP; Chicago, IL |
| 11:15 | 12:15 | 60 | Here a Local Tax – There a Local Tax – Everywhere a Local Tax! In the current economic climate, many localities have expanded their taxes and audit activity to bring in much-needed revenue. Unfortunately, the localities are often understaffed and have little publicly available guidance for imposing the taxes, creating uncertainty for tax practitioners, taxpayers, and administrators alike. This panel will discuss recent developments in local taxes and how those developments are impacting taxpayers. (60 min.) | Nicole Johnson, Partner, Blank Rome LLP; New York, NY Amber Rutherford, Senior Manager, Deloitte Tax LLP; Nashville, TN Andres Vallejo, Founding Partner, Vallejo Antolin Agarwal & Kanter LLP; Walnut Creek, CA |
| 12:15 | 1:15 | 35 | Lunch – What’s Next for State Budgets & Tax Policy? Down, up, and down again? The economy and state tax revenues were humming along when legislatures convened in January 2020. Forecasted catastrophe transmogrified into a cornucopia of tax and revenue treats. What’s next, and will states find longer-term revenue stability? (35 Min.) | Joseph Crosby, CEO, MultiState Associates; Arlington, VA |
| 1:15 | 2:15 | 60 | Tax Administrators Roundtable Over the last 30 years, the Hartman Forum has enjoyed strong participation from tax officials serving in states around the country, making the Forum a rare event for practitioners on both “sides” of state taxation to share their perspectives. In this session, attendees will have the unique opportunity to hear directly from tax administrators about the issues they are facing. Senior state tax officials will candidly discuss topics ranging from the day-to-day challenges of running a state tax agency to their views on today’s most important state tax matters. (60 Min.) | Sharonne Bonardi, Executive Director, Federation of Tax Administrators; Washington, DC Joe Garrett (Moderator), Tax Managing Director, Deloitte Tax LLP; Birmingham, AL David Gerregano, Commissioner, Tennessee Department of Revenue; Nashville, TN Frank O’Connell, State Revenue Commissioner, Georgia Department of Revenue; Atlanta, GA |
| 2:15 | 3:15 | 60 | Investee Apportionment: Finding the Limits of the Unitary Business Principle In its MeadWestvaco decision, the U.S. Supreme Court suggested a method of apportionment that could be used to tax a gain from the sale of an ownership interest in a business if there were a sufficient link between the taxing state and the value it seeks to tax. Several states have recently employed this method – sometimes referred to as “investee apportionment” – with state courts offering inconsistent rulings on its legality. This panel will review several of those cases and explain what you need to know about this developing issue. (60 Min.) | Michael Fatale, General Counsel, Massachusetts Department of Revenue; Boston, MA Kelvin Lawrence, Partner, Dinsmore & Shohl LLP; Columbus, OH Alysse McLoughlin, Partner, Jones Walker LLP; New York, NY |
| 3:15 | 3:30 | Break | ||
| 3:30 | 4:30 | 60 | Yours, Mine and Ours: Intercompany Transactions and Transfer Pricing Many of today’s businesses exist in complex groups of corporate entities that resulted from decades of economic growth and mergers and acquisitions. Unsurprisingly, these related businesses often engage in business with each other. This session will explore the recent state income tax developments for related-party transactions and the important state tax concepts for handling transfer pricing and intercompany income and expenses, as well as practical considerations of compliance and administration. (60 Min.) | Evan Hamme, Counsel, Pillsbury Winthrop Shaw Pittman LLP; New York, NY Lindsay LaCava, Partner, Baker & McKenzie LLP; New York, NY Jessica Morgan (Moderator), Senior Manager, EY LLP; Cleveland, OH Matt Tidwell, Multi-State Audit & Appeals Manager, Alabama Department of Revenue; Montgomery, AL |
| 4:30 | 5:30 | 60 | Top 10 Sales and Use Tax Developments Another Hartman classic, this session will cover the top ten developments and trends in indirect taxes, including significant cases (both decided and pending), and important legislative developments, rulings, and audit trends. The panel will also discuss tips, risks, opportunities, and mitigation ideas to consider as administrators, taxpayers, and tax practitioners encounter these developments. (60 Min.) | John Fletcher, Partner, Jones Walker LLP; Jackson, MS Carolynn Kranz, Managing Member, ISTS/Kranz & Associates PLLC; Doylestown, PA Stephen Kranz, Partner, McDermott Will & Emery LLP; Washington, DC |
| 5:30 | Adjourn | |||
| WEDNESDAY | ||||
| 7:00 | Continental Breakfast | |||
| 7:30 | 8:30 | 60 | Ethics for the Next Thirty Years As Hartman celebrates its thirtieth anniversary, the way many SALT practitioners handle their day-to-day workload has fundamentally changed. These changes make it critical to know how to ethically handle technology in the “remote” multistate environment. This presentation will help SALT professionals navigate new and unforeseen challenges by understanding how the various ethical codes form a structure to guide and protect them, their employers, their clients, and the tax profession. (60 Regulatory Ethics Min.) | Jedediah Bodger, Vice President Tax, Sierra Nevada Corporation; Sparks, NV Janette Lohman, Partner, Thompson Coburn LLP; St. Louis, MO Glenn McCoy, Principal, Client Services, Ryan; New York, NY |
| 8:30 | 8:45 | Break | ||
| 8:45 | 9:45 | 60 | Market-Based Sourcing – Looking Through the Looking Glass Market-based sourcing was supposed to be a simpler and less controversial approach than costs of performance, but sometimes things are not as simple as they initially seem. In this session, panelists will discuss recent cases applying market-based sourcing to service revenue and share their personal experiences working with states as they navigate the gray areas in sourcing sales to the market. (60 Min.) | Barbara Coulter, Partner, PwC; Atlanta, GA Lorie Fale, Partner, Akerman LLP; Miami, FL Mitchell Newmark (Moderator), Partner, Blank Rome LLP; New York, NY Maria Todorova, Partner, Eversheds Sutherland (US) LLP; Atlanta, GA |
| 9:45 | 10:00 | Break | ||
| 10:00 | 11:00 | 60 | Getting Salty with ASC 740 and 450 This session will provide a technical overview of ASC 740, Accounting for Income Taxes, and its application in the state and local tax arena. Panelists will focus on practical considerations, valuation allowances, and uncertain tax positions. To round out the topic, panelists will touch on uncertainties associated with non-income taxes accounted for under ASC 450, and contrast ASC 450 loss contingencies with ASC 740 reserves. (60 Min.) | Brian Kirkell, Principal-Washington National Tax, RSM US LLP; Washington, DC Mark McCormick, Director, Newell Brands; Atlanta, GA Robert Ozmun, Partner, PwC; Boston, MA |
| 11:00 | 12:00 | 60 | Public Law 86-272 – Nexus and Sourcing in the Digital Age The digital age ushered in changes to the economy that seismically shifted tax policy. Yet, sixty-four years later, Public Law 86-272 remains the same as it was when first enacted. This session will examine how the approaches to nexus and Public Law 86-272 protection have evolved and apply to the current business environment and how those changes interact with sales factor sourcing. (60 Min.) | Eric Anderson, Managing Director, Andersen; San Francisco, CA Jeff Friedman, Partner, Eversheds Sutherland (US) LLP; Washington, DC Shirley Sicilian, Consultant, KPMG LLP; Washington, DC |
| 12:00 | 1:00 | Lunch – Presentation of the Paul J. Hartman Award to Marilyn Wethekam Break | ||
| 1:00 | 2:00 | 60 | Recent SALT Developments in the PTE World This expert panel will survey the latest and greatest state tax cases, pass-through entity tax legislation, administrative rulings, the MTC Partnership Work Group’s progress, and other salient issues affecting pass-through entities, including the potential impact on SALT practitioners of the looming Corporate Transparency Act. Some unofficial predictions will also be offered for those in attendance. (60 Min.) | Bruce Ely, Partner, Bradley; Birmingham, AL Brooke Nelson, Senior Manager, SALT, RSM US LLP; Birmingham, AL Roburt Waldow, Principal, Deloitte Tax LLP; Minneapolis, MN |
| 2:00 | 3:00 | 60 | Thirty Years of Supreme Court Decisions In the final session of the Thirtieth Annual Hartman Forum, state tax experts will take a look back and discuss the many important SALT decisions that have been entered by the highest court since the meeting of the first Forum. You will not want to miss this entertaining and informative romp through the last three decades of significant SALT cases. (60 Min.) | Jeff Friedman, Partner, Eversheds Sutherland (US) LLP; Washington, DC Joe Huddleston, Managing Director, EY LLP; Washington, DC Marilyn Wethekam, Of Counsel, Council On State Taxation; Washington, DC |
| 3:00 | Adjourn | |||
| 875 | ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE TUESDAY & WEDNESDAY:875 MINUTES CLE: 14.58 hours (Includes 1 Ethics Hour*); CPE: 17.5 hours (includes 1 Regulatory Ethics Hour*) (17.5 NASBA) | |||
| 1115 | ESTIMATED TOTAL CONTINUING EDUCATION HOURS AVAILABLE MONDAY, TUESDAY, WEDNESDAY:1115 MINUTES CLE: 18.58 hours (Includes 1 Ethics Hour*); CPE: 22.3 hours (includes 1 Regulatory Ethics Hour*) (22 NASBA)*Ethics Hours are subject to approval by the controlling State Boards and are included in the total hours provided. | TOTAL AVAILABLE HOURS |