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Tuesday, November 17, 2020 Webcast

Multistate Tax Conference (E2011390)

8:00 AM - 4:00 PM EST

Registration: 7:45 AM EST

webcast

Webcast

8.0 CPE Credits in TX

OVERVIEW

New Jersey and surrounding states confront significant legislative updates affecting income, sales and use, and corporate taxes. Learn the latest developments, including the impact of COVID-19. Experts will provide updates and practical tips you need to minimize the tax burden for your company or clients.

DESIGNED FOR

CPAs in all firms as well as sole practitioners and financial officers of businesses with multistate transactions.

HIGHLIGHTS

8-8:50 a.m.
Multistate Tax Update
Jeffrey A. Friedman, J.D., LL.M. – Eversheds Sutherland LLP
This presentation will address the most significant state and local tax litigation and legislation that has taken place across the nation in the past year affecting income, sales and use, and business activity taxes. This session will highlight important developments in the areas of:
  • Nexus
  • Combined reporting
  • Apportionment
  • Taxation of foreign source income
  • Sales and use tax
  • Marketplace facilitator developments
  • Real-time collection
  • Tax-base expansion
  • Taxation of digital advertising
  • Other noteworthy income tax updates
8:50-8:55 a.m.
Break

8:55-10 a.m.
New York State and New York City Tax Update
Argi O'Leary, J.D. – New York State Department of Taxation and Finance
Elizabeth Pascal, J.D. – Hodgson Russ LLP

New York has enacted numerous tax provisions in response to the coronavirus pandemic and CARES Act. In this session, we will look at changes enacted in the 2020/21 budget, administrative guidance and trends on the horizon. Topics include:
  • How the CARES Act impacts New York State and City taxes
  • Tax issues of telecommuting for employers and employees
  • Other recent cases and audit developments
  • Collection and enforcement issues in light of COVID-19
10-10:10 a.m.
Break

10:10-11 a.m.
New Jersey Tax Update
James B. Evans Jr., CPA, J.D., LL.M. – Kulzer & DiPadova, P.A.
This session will review developments affecting New Jersey taxpayers and provide insight into the shifting regulatory landscape. Learn about the latest SALT compliance and resulting tax planning strategies, including:
  • COVID-19 filing:
    • Payment and assessment extensions
    • Audit activity
    • Tax protests and appeals
    • Collection and enforcement
  • Pass-Through Business Alternative Income Tax Act
  • CBT changes – NOLs, market sourcing and combined reporting
  • Survey of other new laws, rules and cases
11-11:05 a.m.
Break

11:05-11:35 a.m.
The Impact of COVID-19 on New Jersey Taxation and Fiscal Policies
Christopher Emigholz - New Jersey Business & Industry Association
COVID-19 has had a devasting impact on New Jersey’s fiscal condition. Multi-billion-dollar bonding options, tax hikes and big cuts in state spending are all on the table. The New Jersey Business and Industry Association tax lobbyist will address these issues and the state’s long-term fiscal outlook.

11:35-12:05 p.m.
Lunch

12:05-12:55 p.m.
Two Years Later: How States Have Reacted to Wayfair for Sales & Use Tax and Nexus for Corporate and Income Taxes
Glenn Newman, J.D. – Greenberg Traurig LLP
Richard L. Cram, Esq. – Multistate Tax Commission

The Supreme Court’s decision in Wayfair changed the rules on imposing the obligation to collect sales and use tax on remote sellers and marketplace facilitators. This session will review how the states have applied Wayfair to sales and use tax. The implications for corporate and income tax nexus, including economic nexus and federal protection provided by P.L. 86-272, will also be discussed.

12:55-1 p.m.
Break

1-2:55 p.m.
New Jersey Government Update
John J. Ficara, CPA – New Jersey Division of Taxation
James J. Fruscione, MA, MPA, MS, CPM, CIP – New Jersey Division of Revenue and Enterprise Services

Hear from the New Jersey Divisions of Taxation and Revenue/Enterprise Services about essential changes, updates and adjustments that will impact services within the divisions. In this very difficult year, practitioners will not only hear firsthand about issues, but gain understanding of the challenges the divisions are facing so that practitioners can realistically prepare clients to anticipate issues and responses. These presentations are vital to practitioners as the two divisions, while having distinct and important roles, mesh with regards to taxation. Understanding the roles can help practitioners navigate clients’ New Jersey issues effectively. Time will be allotted for Q&A with the directors.

2:55-3:05 p.m.
Break

3:05-3:55 p.m.
New Jersey Unemployment in Light of COVID-19
Steven B. Shaiman, CPA - Steven B. Shaiman CPA
COVID-19 has impacted the entire world, including how New Jersey's state government handled unemployment.
  • The unemployment claims process
  • Challenges that the Department of Labor and Workforce Development faced during the pandemic
  • The approaches to mitigate these challenges and plans for future improvements

COURSE LEVEL

Intermediate

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTORS

Richard Cram

Richard L. Cram, Esq.

Director

Multistate Tax Commission

Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue, and for 2 years as an attorney in the Legal Services Bureau of the Department, in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court, and practiced law as an associate in law firms in Chicago, Illinois and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.

Christopher Emigholz

Christopher Emigholz

VP of Government Affairs

NJBIA

Chris is a state budget expert who serves as Vice President of Government Affairs for Taxation and Economic Development for the New Jersey Business & Industry Association. Prior to that he was the Associate Executive Director for the Senate Republican Office and Director of the Department of Education’s Office of Legislative Affairs.

A resident of Robbinsville Township, where he is currently a member of the Board of Education, Emigholz has also held positions on the boards of numerous other municipal and community organizations. He has been a board member of a Trenton charter school, served on the Hightstown Planning/Zoning Board, and was on the Robbinsville Economic Development Advisory Committee.

A graduate of Johns Hopkins University, Emigholz earned his masters’ degree in Public Policy from Rutgers University.

James Evans

James B. Evans, CPA, J.D., LL.M.

Attorney

Kulzer & DiPadova, P.A.

Jim is a shareholder at Kulzer & DiPadova, P.A. He is admitted to practice before the United States Tax Court, is a member of the Bar of the State of New Jersey, and is a member of the Camden County Bar Association, the New Jersey Bar Association and the American Bar Association. Jim is a member of the tax sections of the NJBA and the ABA. In addition, he is a former president of the NJCPA, and has served as chairperson of the State Taxation Interest Group. He is a past president of the Southwest Jersey Chapter Board of Directors. Jim is also a member of the American Institute of Certified Public Accountants (AICPA) and serves on AICPA Council, its governing body. He is also a member of the New Jersey Tax and Fiscal Policy Commission and chaired the New Jersey Corporation Business Tax Review Commission.

John Ficara

John Ficara, CPA

Acting Director

New Jersey Division of Taxation

John Ficara has been functioning as the Director of the New Jersey Division of Taxation since January 4, 2016. The Director oversees a staff of more than 1,400 who are responsible for the administration, enforcement and collection of 42 individual and business tax types in the State of New Jersey. John was previously Director of Tax and Tax Counsel for Columbus McKinnon Corporation, a Buffalo based global manufacturer of material handling equipment. He also was Corporate Tax Counsel for BASF, a German based global chemical manufacturing company, with US operations based in Florham Park, New Jersey. He has over four decades of experience as a tax professional, including seven years with Ernst & Young, and he has been an Adjunct Professor of Tax in the Fairleigh Dickinson University Graduate Tax program. A licensed Certified Public Accountant and Attorney, John earned his Law Degree from the Fordham University School of Law, and his Master’s in Tax law Degree from the NYU Graduate Law School.

Jeffrey Friedman

Jeffrey A. Friedman, J.D., LL.M.

Partner

Eversheds Sutherland LLP

Honored as “Tax Lawyer of the Year” in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry- leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff’s clients span a variety of industries, including e-commerce, energy, technology and telecommunications.

A recognized thought leader on state and local tax issues, Jeffrey Friedman works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Mr. Friedman is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.

Prior to joining Sutherland, he was a partner in KPMG’s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).

James Fruscione

James J. Fruscione, MA, MPA, MS, CPM, CIP

Director

NJ Division of Revenue

James Fruscione is a career public servant with thirty years of experience in State government operations. As the Director of NJDORES, he is responsible for New Jersey's centralized tax return and payment processing facilities, as well as the State’s business registry and non-tax debt collection programs. He now serves as the Department of the Treasury’s Technology Officer as well.

Mr. Fruscione continues his efforts to employ digital technologies to deliver efficient and value-added services to the State’s business and taxpayer communities. In his role as Technology Officer, he seeks to use Treasury’s information technology platform to support Enterprise-level service innovation, enhanced performance and cost savings.

Mr. Fruscione earned a Master of Arts degree in Public Administration from Rider University. He is a Certified Public Manager and Certified Information Professional. He has also earned certificates in citizen-driven performance management and electronic commerce.

Glenn Newman

Glenn Newman, J.D.

Shareholder

Greenberg Traurig, LLP

Glenn is a shareholder at the law firm of Greenberg Traurig LLP in New York City where he handles tax planning and controversy matters involving state and local taxes including personal income tax, corporate tax, sales tax and real property transfer taxes as well as real estate tax and incentive programs.

Glenn’s practice includes handling audits and litigation involving income tax including residency matters, sales and use tax, hotel taxes and real estate transfer taxes in New York and other states.

Prior to re-entering private practice, Glenn was the president of the New York City Tax Commission and the NYC Tax Appeals Tribunal, the agencies that hear and determine disputes of New York City property and business income and excise taxes.

Before his nomination and confirmation to the Tax Commission, Glenn was in private practice. Previously, he was Deputy Commissioner for Audit & Enforcement at the New York City Department of Finance where he was responsible for developing policy and for the audit process. Before moving to the Finance Department, Glenn was chief of the Tax and Bankruptcy Division in the Office of the Corporation Counsel of the City of New York where he drafted legislation and regulations and litigated matters involving both New York City and State taxes in administrative proceedings and in the courts. He also handled scores of cases involving City taxes in federal courts including the U.S. Bankruptcy Courts.

Glenn was chair of the State and Local Tax Committee of the Association of the Bar of the City of New York (1999-2001). He wrote a regular column on New York tax appeals for the New York Law Journal (1996-2002) and is a co-author of the New York Sales Tax Portfolio published by the Bureau of National Affairs. He is active in the State & Local Tax Committee of the American Bar Association as well as the New York State and New York City Bar Associations state and local tax committees; he is also on the Board of the Real Estate Tax Review Bar Association in New York City.

He was honored as a recipient of the “Tax Judge of the Year” in 2007 awarded by the National Conference of State Tax Judges of which he was later the Chair.

Glenn received his J.D degree from Fordham Law School and undergraduate degree from SUNY Albany.

Argi O'Leary

Argi O'Leary, J.D.

Deputy Commissioner, Civil Enforcement Division

New York State Dept. of Tax and Finance

Argi O’Leary is Deputy Commissioner for the Civil Enforcement Division of the New York State Department of Taxation and Finance. She leads the Department’s civil enforcement efforts to collect outstanding tax liabilities. Ms. O’Leary also oversees the Department’s Office of Professional Responsibility, which regulates over 39,000 registered tax return preparers and facilitators.

Ms. O’Leary oversees a staff of approximately 750 employees engaged in field collections, special collections, and call-center operations and is responsible for the collection of approximately $2 billion in support of State and local programs and services. She also examines and implements best practices for enforcement programs across the Department and works with State, local and federal agencies to enhance opportunities for revenue collection.

Prior to her appointment as Deputy Commissioner, Ms. O’Leary served the Department as the Assistant Deputy Commissioner for Litigation Strategy. Before joining the Department, she was in private practice with the New York City law firm Patterson Belknap Webb & Tyler LLP. She also served as an Assistant District Attorney in the New York County District Attorney’s Office under Robert M. Morgenthau and as a law clerk to the Honorable Thomas C. Platt, United States District Judge for the Eastern District of New York.

Ms. O’Leary earned her Juris Doctor cum laude at Fordham University School of Law, as well as a Bachelor of Arts magna cum laude and a Master of Science from Boston College.

Elizabeth Pascal

Elizabeth Pascal, J.D.

Partner

Hodgson Russ LLP

Liz concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. Liz has also helped many clients successfully navigate New York State’s voluntary disclosure process. She works with each client to determine the optimal strategy to resolve tax issues, whether negotiation through the audit process, litigation, or tax planning.

Prior to joining Hodgson Russ, Liz served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, she was a professor of comparative politics and has taught at Connecticut College, Wesleyan University, and University at Buffalo.

Steven Shaiman

Steven B. Shaiman, CPA

Steven B. Shaiman, CPA

Steve has been a CPA for thirty-six years and an entrepreneur for over thirty of them. He has also been a licensed financial advisor for twenty years and a licensed real estate salesperson for nearly ten. During this time he has helped many small local businesses prosper by helping them increase their revenue base and control their costs, as well as invest prudently. He currently specializes in 1031 exchanges utilizing the DST form of ownership.

He graduated from Rutgers University with a BA in Economics and an MBA in Accounting in 1981 and 82 respectively. He spent his first seven years, working for medium sized CPA firms primarily in NJ, performing tax and accounting services.

He’s very active in the NCPA and is a member of the Federal Tax and State Tax Interest Groups. In addition, he co-chairs the DOL Workgroup. The Workgroup meets annually with the NJDOL&WD to discuss topics relevant to local practitioners.

He and his wife Rebecca reside in Livingston where he’s active in community affairs, specifically raising funds for the town skate park. The Shaiman’s have two adult children.

PRICING

$259.00 - Member

$359.00 - Non Member

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Note: Online pre-registration will close on November 17 at 8:00 AM.

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