7:45am to 8:10am

Registration / Continental Breakfast

8:10am to 8:30am

Opening Remarks

8:30am to 9:25am

National SALT Update

Professor Richard Pomp, Doug Lindholm and Marilyn Wethekham (Moderator)

Join Professor Richard Pomp in his debate with the Council on State Taxation’s Executive Director Doug Lindholm as they recap the nation’s top state tax cases, federal legislation, policy developments and controversies over the last year with an informative and engaging presentation designed to keep practitioners current on non-New England developments and create a framework to approach emerging issues with insight.

9:30am to 10:30am

The New England “State of the States”

Joe Huddleston with Commissioner Joseph Mooney (CT) (invited), Commissioner Christopher Harding (MA), Commissioner John Lewandowski (ME), Commissioner Lindsey Stepp (NH), Commissioner Neena S. Savage (RI) (invited), and Commissioner Kaj Samson (VT)
Join Joe Huddleston, former Executive Director of the Multistate Tax Commission, as he leads this year’s engaging discussion with a panel of representatives from each of the six New England state revenue agencies regarding top tax administration and policy issues for practitioners and industry.

10:30am to 10:50am

Break

10:50am to 11:50am

State Tax Impact from Federal Tax Reform – Overview

Steve Wlodychak, Helen Hecht, Karl Frieden (Moderator)

Now that the dust has settled, our knowledgeable panel will provide an overview of the state tax implications from federal tax reform. The discussion will cover state conformity to key domestic and international provisions, potential areas of concern, and tax planning opportunities.

11:50am to 12:50pm

Lunch

12:50pm to 1:45pm

TRACK A – A Deep Dive into the SALT Implications of Federal Tax Reform

Rebecca Forter, Robert Ozmun and Karl Frieden (Moderator)
Moderator Karl Frieden of COST will continue a panel discussion of federal tax reform for those who want a deeper dive into certain provisions including foreign source income, interest deduction limitations, and expensing provisions with a specific focus on how the six New England states have conformed.

 

12:50pm to 1:45pm

TRACK B – Top Controversy Challenges in Today’s SALT World

Clark Calhoun, Mike Fatale and Kris Eimicke (Moderator)

Our panel will discuss some of the most challenging aspects of the SALT Field from a controversy perspective, whether it be from legal, policy, legislative, or practice standpoint. Issues include: retroactive legislation; penalties without standards; interest abatements; VDAs and the question of “how far back”; tax agency guidance and taxpayer reliance thereon; tax agency’s descriptions (or lack thereof) of the basis for adjustments; early resolution (including when to attempt it); class actions and qui tam suits; and confidential documents/disclosure. Included within this discussion will be recommendations for each side to maintain healthy relationships while still protecting each parties’ rights.

1:50pm to 2:50pm

TRACK A – The Impact of Technology on the Tax Department

Amy Thomas Laub, Elizabeth Schraeder
The significance of technology’s role in today’s tax departments cannot be overstated. Join our experienced panel in a discussion of the impact that technology has on tax departments roles, requirements and responsibilities.

1:50pm to 2:50pm

TRACK B – Mergers and Acquisitions

Diane Mimmo, Mollie Miller and Darren McCarthy
Your company has just announced a major acquisition – now what? This session will provide an overview of key state tax issues in mergers and acquisitions transactions including: pre-acquisition tax liabilities and successor liability, bulk sale notices, considerations between asset or stock deals, NOL planning, compliance with sales taxes, nexus considerations and more.

2:50pm to 3:10pm

Break

3:10pm to 4:10pm

The World After Wayfair. What’s Next in the Taxation of Remote Sales?

Carolynn Kranz, Matt Schaefer and Harley Duncan (Moderator)

Last term, the U.S. Supreme Court tackled South Dakota v. Wayfair, a case with potential to reshape the state sales tax and nexus landscape that has been in place for over 50 years. Join us for a discussion with the co-counsel for Wayfair and noted tax practitioners to examine the arguments of the parties, the Court’s decision and its rationale, and most importantly, what the decision means for states and remote sellers going forward.

4:15pm to 5:15pm

Top Issues in New England SALT

Dan Lipton and Robert Weyman
Don’t miss the Forum’s staple presentation which highlights the top legislative, judicial and administrative tax developments during the past year in the six New England states. This session will address each of these highlights through a multistate issues approach, identifying key trends and comparisons among the New England states.

5:15pm to 6:30pm

Networking Reception

All Attendees are invited to join the Forum’s networking reception following the conference.