Tuesday, November 16, 2021

TimeDescriptionSpeakers
1:55 p.m. ESTOpening Remarks
2:00 p.m. – 2:55 p.m.The Lingering Effects of COVID: State Reactions to Federal COVID Legislation
Our engaging panel will address the myriad of state responses to COVID-related federal tax legislation, including but not limited to: conformity to federal legislation, treatment of COVID relief funds, roll-back of deductions and credits, income and sales tax base expansions, rate increases, and more. This session will explore major considerations for companies as they deal with the new landscape.
Jessica Morgan
Robert Ozmun
Morgan Scarboro
3:00 p.m. – 3:55 p.m.Pass-Through Entity Taxation: 2021 and Beyond
Pass-through entity issues are on the rise, including but not limited to SALT cap workarounds
and differential treatment of sourcing pass-through income. Understand the status of these
issues from a national perspective as well as initiatives on the radar of the Multistate Tax
Commission.
Matthew Dayton
Helen Hecht
Lindsay LaCava
4:00 p.m. – 5:00 p.m.State Tax Considerations for Remote Workforces
An increase in the number of remote workers is shaping up to be a permanent feature
of the post-COVID environment. This session will explore the challenges and risks for businesses as they move to this model. It will also examine the contours of New Hampshire
v. Massachusetts, and its implications for remote work.
Daniel De Jong
Kathleen Saunders Gregor
Stephen LaRosa

Wednesday, November 17, 2021

TimeDescriptionSpeakers
1:55 p.m. ESTOpening Remarks
2:00 p.m. – 2:55 p.m.Combined Reporting Hot Topics
Our panel will discuss key issues facing combined filers in 2021, including recent
developments addressing the composition of the combined group and 80/20 exclusions, the reemergence of worldwide combined reporting and consideration of worldwide elections, and other recent combined reporting developments.
Sarah McGahan
Breen Schiller
3:00 p.m. – 3:55 p.m.Taxation of Foreign Source Income
Bruce Fort of the MTC and Karl Frieden of COST will discuss the significant impact that the TCJA and subsequent federal changes continue to have on state taxation of foreign source income. Varying state responses to federal changes have created significant
compliance challenges, especially where states have reconsidered long-standing policy positions regarding what qualifies as dividends eligible for state DRDs. They will also explore ongoing compliance issues and state challenges related to previously taxed income exclusions for repatriated earnings and treatment of GILTI, while also providing certain state tips and traps to consider when adopting federal strategies for dealing with foreign-source income.
Bruce Fort
Karl Frieden
4:00 p.m. – 5:00 p.m.Top Issues in New England SALT
Don’t miss this staple of the Forum which highlights the top legislative, judicial and administrative tax developments during the past year in New England. This year, the panel will address these highlights through a multistate issue approach, identifying key trends and comparisons among the New England states. The last two years have seen an onslaught of state legislative proposals to tax various digital services and activities ranging from digital advertising, data sharing, sale of personal information, and social media platforms. This session will explore the approaches proposed, the challenges they pose, including nexus and sourcing issues for both income and transactional taxes, and lessons learned in approaches states might take.
Alexis Morrison-Howe
Matthew Schnall

Thursday, November 18, 2021

TimeDescriptionSpeakers
1:55 p.m. ESTOpening Remarks
2:00 p.m. – 2:55 p.m.Everyone Wants a Piece of Everything Digital
The last two years have seen an onslaught of state legislative proposals to tax various digital services and activities ranging from digital advertising, data sharing, sale of personal information, and social media platforms. This session will explore the approaches proposed, the challenges they pose, including nexus and sourcing issues for both income and transactional taxes, and lessons learned in approaches states might take.
Michael Carchia
Stephanie Do
Carolynn Kranz
3:00 p.m. – 3:55 p.m.The New England “State of the States”
Join Joe Huddleston, former Executive Director of the Multistate Tax Commission, as he again 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.
Joseph Huddleston (moderator)
Commissioner Stepp (NH)
Commissioner Snyder (MA)
Jason Inman, District Tax Audit Manager (ME)
Bethany Whitmarsh, Chief of Staff (RI)
Commissioner Boughton (CT)
Commissioner Bolio (VT)
4:00 p.m. – 5:00 p.m.National SALT Update
Join Professor Richard Pomp in his debate with SALT icon Marilyn Wethekam 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.
Professor R. Pomp
Marilyn Wethekam