Thursday, January 16, 2020 – Thursday, January 16, 2020 | 8:00am – 4:40pm

State Tax Conference

The start date for this course has passed. Registration is no longer available.

State Tax Conference

January 16, 2020 
Double Tree By Hilton, Westborough


For the broadcast version of this conference click here


7:00 – 7:50 a.m.

Early Bird Session: MA Tax Connect Demo

Larry Modestow, business architect, MassTaxConnect

Join representatives from the Department of Revenue's (DOR) Application Support Bureau for an overview of MassTaxConnect and get your questions answered regarding some of the newly-added tax types such as short-term rentals and paid family and medical leave.

8:00 – 8:10 a.m.

Opening Remarks

Amy Pitter, MA Society of CPAs


8:15 – 9:30 a.m.

DOR Update

Bill Graham, Massachusetts Department of Revenue
Dana Ackerman, Massachusetts Department of Revenue

Rebecca Forter, Massachusetts Department of Revenue

In this session, we’ll hear from senior leaders from the Department of Revenue (DOR) on the latest administration initiatives, news from rulings and regulation, a briefing from the taxpayer advocate and more.



9:30 – 10:15 a.m.

Appellate Tax Board Update

Mark J. DeFrancisco, Esq., Chief Counsel, Massachusetts Appellate Tax Board

In this session, we’ll discuss best practices for a CPA’s participation in ATB litigation, find out about the ATB’s mediation program and small claims procedure, receive an overview of recent ATB and appellate court decisions and more.


10:15 – 10:30 a.m.  

Networking Break


10:30 – 11:30 a.m.

Tax Reform – Lessons Learned and Looking Forward to 2020

James Bowden, BDO

Thomas Leonardo, BDO

This presentation will provide an overview of recent state and local tax developments with an emphasis on the most important issues impacting individual and business taxpayers in New England and beyond. We’ll cover topics such as an overview of newly enacted PTE taxes, state income tax conformity to the TCJA, Wayfair and more.


11:30 a.m. – 12:45 p.m.

National Trends in State and Local Tax Policy

Joe Crosby, MultiState Associates, Inc.

Karl Frieden, Council On State Taxation

This session will discuss the most significant trends in state and local tax policy in 2019 including state tax conformity with federal tax reform, state and local tax revenue growth, state responses to the Wayfair decision, the unexpected explosion of marketplace facilitator statutes and the most important state and local tax cases. We’ll also highlight state tax trends and issues to be mindful of in 2020. 


12:45 – 1:30 p.m.



1:30 – 2:45 p.m.

Concurrent Sessions (Choose one)


Multistate Corporate Income Tax Apportionment Sales factor sourcing – Issues and Trends

Scott Thomas, Bentley University

This session will address the multistate corporate income tax apportionment of income by focusing on the sales factor and will cover sales factor weighting, market-based sourcing, cost of performance sourcing, throwback rules, throw-out rules and alternative apportionment requests. We'll also dive into the basic rules and recent developments in these areas.


The Business of Cannabis

Scott Foster, Bulkley Richardson and Gelinas, LLP

In this presentation, we’ll address the specific business challenges that cannabis businesses face as well as provide an update on the rapidly changing legal landscape with guidance on doing business in a highly regulated industry.

Choice of Entity After the Tax Reform and Jobs Act (TCJA): To Be or Not to Be, That is the Question – S Corporation, C Corporation, LLC or Other Entity

Leo Cushing Esq., CPA, Cushing & Dolan, P.C

In this session, we’ll focus on both tax and nontax benefits, the burdens of the various entities, including formation, operational issues, dissolution and distributions, the qualified business income 20% deduction, accumulated earnings tax and compensating key employees with profits interest versus option plans as well as IRC § 754 basis adjustments applicable to partnerships.

2:45 – 3:00 p.m.

Networking Break


3:00 – 4:15 p.m.

Concurrent Session (Choose one)


How AI is changing Tax work

Anthony Aniello, CPA, withum

Adrien Luther, CPA, withum


Artificial Intelligence (AI) is having an impact across several industries, including tax and the current state of the tax function. However, common confusion over AI seems to be preventing some tax departments from taking the necessary steps to adopt the technologies. In this session and using real-life cases, we’ll discuss how AI is transforming the tax function and steps that you can take to stay ahead, the potential of AI technologies and the importance of change management in AI implementation.

State Residency Determinations for Individuals – Preparing for the Move and the Audit

Scott Thomas, Bentley University

In this session, we’ll cover taxpayer compliance and documentation matters concentrating on information gathering, documentatio, and the uncertainties of compliance. We’ll focus on the Massachusetts statutes, regulations and case law, as well as address various other state residency rules encountered by taxpayers and their representatives.

Current State of 1041 Deductions After the Tax Reform and Jobs Act (TCJA) and to Gift or Not to Gift: Basis Considerations

Leo Cushing Esq., CPA, Cushing & Dolan, P.C

In this session, we’ll examine fiduciary income tax planning as well as gift tax and capital gain tax planning after the Tax Reform and Jobs Act. We’ll discuss planning to reduce fiduciary income taxes through the use of the IRC § 199(A) qualified business income deduction, managing estate taxes by possibly changing domicile, converting Massachusetts assets to real estate to an intangible limited partnership interest or gifting in light of a $1,000,000 Massachusetts exemption and an $11,400,000 federal estate tax exemption. 


This conference qualifies for the Workforce Training Express Fund program. The course code for this program is 1122807  Click here for more details:


Conference Credits

This course is 8.00 credits

Conference Fees

MSCPA Member
AICPA Member

Conference Cost

You pay
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The start date for this course has passed. Registration is no longer available.