Tax Con
Originally aired Noveber 17-18, 2021
Who Should Attend:
• CPAs in firms handling tax compliance and consulting for individuals and
businesses
• CPAs working in businesses of all sizes
• Other tax
practitioners including tax attorneys, enrolled agents, and others
Objective:
Tax Con is the one-stop-shop for critical tax topics. This two-day conference
will allow tax practitioners to plan their own CPE experience and choose from
dozens of concurrent sessions.
Day 1
7:45 a.m. Welcome and Opening Remarks
8:00 a.m. Updates from the IRS Commissioner and Pennsylvania Secretary
of Revenue
• Update on recent legislation
• How tax
practitioners can interact with IRS and Pennsylvania Department of Revenue staff
for the upcoming tax season
• Overview of updates regarding business and
individual taxation
Charles P. Rettig
Commissioner
IRS
Dan Hassell
Secretary of Revenue
Pennsylvania Department of
Revenue
(1-Tax)
8:50 a.m. Remote Work Tax Implications: Current Government Enforcement
Moderator:
Drew VandenBrul, CPA
Managing Director, State and Local
Tax
Grant Thornton LLP
Jonathan Liss
Senior Revenue Policy Analyst
Philadelphia Department of
Revenue
Jennifer W. Karpchuk
Shareholder
Chamberlain Hrdlicka
Hal Bellovin
Tax – Managing Director, Human Capital Services
National
Employment Tax Leader
(1-Tax)
9:40 a.m. Break
9:50 a.m. Remote Work Tax Implications: A Practitioner and Industry
Perspective
Moderator:
Drew VandenBrul, CPA
Managing Director, State and Local
Tax
Grant Thornton LLP
Jennifer W. Karpchuk
Shareholder
Chamberlain Hrdlicka
Seth Moskowitz
Tax Director
Cozen O’Connor
Candice Polsky, CPA
Director, State and Local Taxes
Urban
Outfitters
(1-Tax)
10:40 a.m. State Hot Topics
• State and local tax workarounds (N.J., N.Y., Calif., Ill., Mass.,
etc.),
• Pennsylvania DOR’s stance on crediting
• Remote
employee nexus in a post-COVID world
• State
residency
• Continuing fallout from Wayfair (Florida, Missouri, and
other state developments)
• The Multistate Tax Commission’s recent
pronouncement on 86-272 protected and unprotected activities
• State tax
implications of COVID relief (PPP loans and forgiveness, treatment of Employee
Retention Credits)
James M. Brower Jr., CPA
Partner
Marks Paneth LLP
Dan A. Schulder
Member
Cozen O’Connor
Patrick K. Skeehan
Senior Manager, State and Local Tax – National Tax
Office
Grant Thornton LLP
Jason Skrinak, CPA
Founder
Pivot Strategic Consulting
(1-Tax)
11:30 a.m. Break
12:20 p.m. Federal Hot Topics
• Provisions of the CARES Act and the American Rescue Plan Act related
to the employee retention credit
• New and proposed state-level taxes on
pass-through entities and IRS guidance for the impact on federal returns
• Planning opportunities for the proposed Sensible Taxation and Equity
Promotion Act and proposed changes to the income tax and estate and gift taxes
• Possible impacts of a global minimum tax and changes to U.S.
international tax law under the Biden administration’s proposals
Jonathan D. Grossberg, JD, LLM
Founder and Owner, Grossberg Continuing
Education
Adjunct Professor of Law, Temple University Beasley School of
Law
Assistant Editor, National Income Tax Workbook
(1-Tax)
1:10 p.m. Pennsylvania Tax Track: Corporate Tax
Update
• Pennsylvania’s Corporate Net Income Tax (“CNIT”) Economic Nexus
Standard
• CNIT Sales Factor Sourcing Updates
• Net Loss Cap
Controversy
• Intangible Expense Add Back
• Other CNIT
Developments
Jennifer Loughery
Director
PwC
(1-Tax)
2:00 p.m. Break
2:10 p.m. Federal Tax Track:
Pass-Through Entity Update and Calculating Basis
• Partnership tax
basis capital and 704(c) reporting
• Other pass-through entity reporting
updates, including:
o Section 199A, Qualified Business
Income
o Section 163(j), Business Interest
Expense
o Section 469, Passive Activity Loss Reporting
• Partner/shareholder basis calculation and considerations
Chris Catarino, CPA, MT
Shareholder
Drucker &
Scaccetti
(1-Tax)
3:00 p.m. Pennsylvania Track: Pennsylvania Pass-Through/Individual Tax
Update
Jane McCurdy, CPA
Pennsylvania Department of Revenue
(1-Tax)
3:50 p.m. See You Tomorrow
Day 2
8:00 a.m. Multistate Tax Kick-Off/Update
Matthew D. Melinson, CPA, MT
Partner, State and Local Tax
Grant
Thornton LLP
(1-Tax)
8:55 a.m. Update from State Administrators
John Kaschak- Pennsylvania
Andre Thickening and Jorge Rodriguez- New
York
John Ficara- New Jersey
Jennifer Noel- Delaware
Bill
Nolan-Ohio
Radee Skipworth- D.C.
(1-Tax)
9:45 a.m. Morning Break
10:00 a.m. Update from State Administrators (cont.)
(2-Tax)
11:35 a.m. Break
12:25 p.m. State and Local Tax Track: Appeals, Audits, and Discoveries
• How states identify possible taxpayers through discovery
efforts
• How to identify processes in order to be prepared for a
possible future state tax audit
• How to prepare for an upcoming state
tax audit
• How to work through a current state tax audit
• What
to do once and audit is finalized
Jason Skrinak, CPA
Founder
Pivot Strategic Consulting
(1-Tax)
1:15 p.m. Tax Specialty
Areas: Philadelphia Department of Revenue Update
• Launch of the
Philadelphia Tax Center
• Enforcement initiatives
• Legislative
updates and COVID-19 guidance
Rebecca LopezKriss
Deputy Commissioner for Policy, Outreach, and Taxpayer
Assistance Programs
Philadelphia Department of Revenue
Jonathan Liss
Senior Revenue Policy Analyst
Philadelphia Department of
Revenue
Marco Muniz
Deputy Commissioner for Collections
Philadelphia Department
of Revenue
(1-Tax)
2:05 p.m. Break
2:15 p.m. State and Local Tax Track: Local Tax Update
• Overview of the Local Tax Enabling Act for individuals new to
Pennsylvania local taxation
• Changes to the Local Tax Enabling Act as
a result of Act 18 of 2018
• Nexus issues resulting from the COVID-19
pandemic
• Due date issues and corrective legislation
• Future
of local tax legislation
Cheri H. Freeh, CPA, CGMA
President and CEO
Hutchinson, Gillahan &
Freeh PC
(1-Tax)
3:05 p.m. State and Local Tax Track:
What's New in Sales and Use Tax
Eileen R. Dempsey, CPA
State and Local Tax (SALT) Technical Director,
Tax
CLA (CliftonLarsonAllen LLP)
(1-Tax)
3:55
p.m. See you next year!