The start date for this course has passed. Registration is no longer available.
Join senior leaders from the Department of Revenue for updates on: the latest administration initiatives, news from Rulings and Regs., briefing from the Taxpayer Advocate and more.
Learn 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.
Our presentation is expected to a 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. Anticipated topics include an overview of newly-enacted PTE taxes, state income tax conformity to the TCJA, Wayfair, and other updates of significant importance.
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.
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.
Compliance difficulties and disputes often arise when taxpayers move into or out of a state and the taxpayer must file a tax return or disagrees with the government with respect to residency status. This session discusses taxpayer compliance and documentation matters concentrating on information gathering, documentation, and the uncertainties of compliance. This session will focus on the Massachusetts statutes, regulations, and case law, but address various other state residency rules encountered by taxpayers and their representatives.