2019 Conference Agenda – New England State And Local Tax Forum

7:45am to 8:10am	Registration / Continental Breakfast
8:10am to 8:30am	Opening Remarks
8:30am to 9:25am	National SALT Update Professor Rick Pomp, Doug Lindholm, Chris Sullivan (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. This year’s presentation will include a focus on the state income tax aspects of tax reform present in 2019, including state treatment of GILTI, BEAT and IRC 163(j).
9:30am to 10:30am	The New England “State of the States” Joe Huddleston (moderator), Christopher Harding (MA), John Lewandowski (ME), Lindsey Stepp (NH), Neena Savage (RI), Kaj Samsom (VT), Scott Jackson (CT)(invited). 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	Nexus in a World After Wayfair John Fletcher, Susan Haffield, Matt Dayton The aftermath of the Wayfair decision leaves us with unresolved issues and unintended consequences for both income tax and sales tax nexus. This panel will address the complexities of the nexus analysis, including Due Process considerations, the tension between minimum thresholds and substantial nexus standards, varying interpretations of P.L. 86-272, the impact from the trust taxation cases, nexus through a mobile workforce, and the MTC/state responses to date, including a potential move to Finnigan.
11:50am to 12:50pm	Lunch and Awarding of the Stanley R. Arnold Scholarship
12:50pm to 1:45pm	TRACK A – States’ Reaction to the Federal Partnership Audit Regime and Other Uniformity Efforts Helen Hecht, Gregory Armstrong Our panelists will address the status of states’ reactions to the new federal partnership audit regime and other uniformity issues, including the opt out provisions, variances in apportionment between partnerships and corporations, and uniformity efforts in the area of reporting federal RARs.
12:50pm to 1:45pm	TRACK B – Sales and Use Taxation in a World of Emerging Technology Jon Block, Faranak Naghavi How do various technological advances fit into the states’ often outdated sales and use tax systems? Our panelists will provide an overall update of significant sales and use tax issues from across the country with a particular focus on the complexities in taxation of digital goods and services and the states’ responses to such emerging technology.
1:50pm to 2:50pm	TRACK A – Trending Audit Issues Merrill Barter, Lindsay LaCava Don’t miss this engaging breakout discussion of common issues being raised by states during corporate income and sales tax audits, including alternative apportionment modifications, forced combination or de-combination, related-party addbacks, transfer pricing adjustments, sales tax nexus, the treatment of specific transactions and more. Our speakers will address what they’re seeing in the audit field and how to best advance the ball to a favorable resolution with the state.
1:50pm to 2:50pm	TRACK B – Tax Accounting in the Wake of Tax Reform Robert Ozmun, Ann Holley Tax reform and the U.S. Supreme Court’s decision in Wayfair have significantly affected businesses and forced taxpayers to grapple with these seismic shifts in the tax landscape. Numerous complex issues have arisen in the tax accounting area for both sales and income tax tax as a result of these changes. During this session, our knowledgeable panelists will address some of the key ASC 450 sales tax accounting and ASC 740 income tax accounting implications of these issues as we approach the end of 2019 calendar year.
2:50pm to 3:10pm	Break
3:10pm to 4:10pm	The Ever-Expanding Combinations Valerie Dickerson, Margaret Wilson Our panelists will provide an update on the continued trend of mandatory combined reporting across the country, including the variations in methods, as well as the resurgence of worldwide reporting proposals in an apparent effort to capture additional foreign source income.
4:15pm to 5:15pm	Top Issues in New England SALT Kathryn Michaelis, Tov Haueisen 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 issues apporach, 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.