Wednesday, January 13, 2021 – Thursday, January 14, 2021 | 8:20am – 12:30pm

2021 State Tax Virtual Conference

Register Here

 

 

 

Agenda

Wednesday, January 13, 2021

 

8:25 – 8:30 a.m. 

Opening Remarks

Amy Pitter, MA Society of CPAs

 

8:30 – 9:30 a.m.

Department of Revenue Update

Dana Ackerman, Department of Revenue

Rebecca Forter, 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.

 

9:40 – 10:30 a.m. 
Concurrent Sessions (choose one)

 

Income, Gift and Estate Tax Issues

Leo Cushing, Cushing & Dolan, P.C.

 

IRC Section 199A Update

John Cunningham, Business and Tax Attorney

In this session, we’ll provide an overview of IRC section 199A, including a summary of its key provisions and news about recent developments. We’ll also discuss how to restructure clients’ businesses to maximize their deductions and discuss the President’s proposal for amendment of the section. 

 

10:40 – 11:30 a.m.

Legislative Update 

Zach Donah, MA Society of CPAs

Larry Liuzzo, MA Society of CPAs

 

11:40 a.m. – 12:40 p.m.  

State Tax Implications Associated with Working Remotely Due to the COVID-19 Pandemic

Jenna Lewis, CPA, EY

In this session, we’ll address the state tax issues associated with employees who are telecommuting during the pandemic, including payroll tax withholding, nexus for sales and use tax and income and franchise tax purposes. We’ll also cover these issues from a national perspective but also with a focus on the New England states. 

 

12:40 – 12:45 p.m. 

Day One Closing Remarks

 

***Bonus Session ***

1:00 – 1:50 p.m. 

Lunch and Learn

MA TaxConnect Update

 

 

Thursday, January 14, 2021

 

8:30 – 9:20 a.m. 

Economic Update: Massachusetts, New England, and the US

Bo Zhao, Federal Reserve Bank of Boston

In this session, we’ll provide an update of the economic condition for Massachusetts, New England and the U.S. with a particular focus on the labor market, home prices, inflation and consumer confidence. 

 

9:30 – 10:15 a.m.

Appellate Tax Board Update 

Mark 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 and receive an overview of recent ATB and appellate court decisions. 

 

10:25– 11:15 a.m. 

Concurrent Sessions (choose one)

 

Recent Developments in Estate, Gift and Valuation

Leo Cushing, Cushing & Dolan, P.C.

 

PPP Loan Forgiveness Update

John Geraci, CPA, LGA, LLP

Dave Guadagnoli, Sullivan & Worcester LLP

Jeff Morlend, Sullivan & Worcester LLP

 

Paid Family Leave

Adam Hamel, Mclane

 

11:25 a.m. – 12:25 p.m. 

National Trends in State and Local Tax Policy

Joe Crosby, MultiState Associates, Inc.

Karl Frieden, Council on State Taxation

In this session, we’ll 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 2021.   

12:25 – 12:30 p.m.

Closing Remarks

Amy Pitter, MA Society of CPAs

Speakers

Joseph Crosby

Joseph Crosby

Joe Crosby is a principal with MultiState Associates, the nation’s leading state and local government relations consultant. He is involved in all aspects of the firm’s efforts to help clients resolve the challenges they face in the state and local government arena, with a concentration on providing strategic counsel, identifying and deploying political assets and advancing tax policy objectives.

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John Cunningham

John Cunningham

John Cunningham, Business and Tax Attorney John Cunningham is a business and tax attorney licensed to practice in New Hampshire and Massachusetts. He is of counsel to the law firm of McLane Middleton, P.A. and his practice focuses on LLCs as well as on assisting clients to maximize their Internal Revenue Code section 199A pass-through deductions. In addition, Cunningham is the author of Drafting Limited Liability Company Operating Agreements, the leading U.S. LLC formbook and practice manual and also the author of Maximizing Pass-Through Deductions under Internal Revenue Code Section 199A, the only book on section 199A by a recognized publisher.

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Rebecca Forter

Rebecca Forter

Rebecca Forter is Chief of the Rulings and Regulations Bureau of the Massachusetts Department of Revenue (DOR), the Bureau that is responsible for all of DOR’s public pronouncements on the state’s various tax laws. Before becoming Chief in 2015, Rebecca served as a Counsel in the Bureau, where she was involved in the development of significant public written statements on matters of corporate taxation. Prior to joining DOR she was an associate at two law firms in Boston and New York, where she advised clients on the federal and international tax consequences of a variety of transactions, including private investment fund formations and investments, mergers and acquisitions, joint ventures and restructurings. She is a graduate of Princeton University and Columbia University School of Law.

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Karl Frieden

Karl Frieden

Karl Frieden is the Vice President/General Counsel of the Council On State Taxation (COST). Karl’s responsibilities at COST include writing amicus briefs for cases at state Supreme Courts and the U.S. Supreme Court; working on state and local tax-related legislation with State Legislatures; developing research studies for COST’s State Tax Research Institute; and speaking at state tax forums throughout the U.S. Prior to joining COST, Karl was a tax partner with Ernst & Young and before that a tax partner with Arthur Andersen. Earlier in his career, he was the Deputy General Counsel of the Massachusetts Department of Revenue. Karl has had extensive experience with most types of state and local taxes and with global indirect taxes including VAT and withholding taxes. Karl has spoken on state and local and global indirect tax issues at business, government and tax policy forums in the US, Europe and Asia. He has testified before state legislatures and the US Congress on state tax policy issues. Karl is an Adjunct Professor of Law at the Georgetown University Law Center where he co-teaches a course on “State and Local Taxes: U.S. Subnational Taxation of Multijurisdictional Entities. He is the author of numerous articles on state and local taxation; and wrote the book, Cybertaxation: The Taxation of E-Commerce (CCH 2000) – the first comprehensive book written on the taxation of the digital economy.

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John Geraci

John Geraci

John Geraci is a Partner at LitmanGerson Associates, LLP (LGA), leading the firm's A&A practice, as well as working with the firm's leaders to develop and implement various strategic initiatives. He has also been instrumental in the development of other emerging leaders, serving as a mentor and career counselor to firm members at LGA, as well as at his former employer, Caturano and Company. John has been able to create and foster a culture of accountability where everyone expects more of themselves and each other.

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David Guadagnoli

David Guadagnoli

David Guadagnoli is a tax partner in the Boston office of the law firm of Sullivan & Worcester LLP. Guadagnoli is a graduate of the Boston University School of Law and has an MBA and an LLM in Tax, also from BU. Guadagnoli specializes in employee benefits and represents employers, individuals and advisors on a wide variety of employee benefit issues. He is well versed in all aspects of retirement plans including nondiscrimination testing issues, plan recordkeeping and conversion issues, fee analysis and fiduciary issues, IRS and DOL audits and the use of self-correction and agency-approved correction programs. Guadagnoli is a regular speaker and commentator at seminars and conferences.

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Adam Hamel

Adam Hamel

Adam Hamel is a Director in McLane Middleton's Litigation Department, concentrating his practice in the areas of business, employment and probate litigation. Adam regularly assists clients on a variety of commercial and employment litigation matters, including claims of wrongful termination, discrimination, violations of restrictive covenants, and wage and hour issues. Adam also has extensive experience working on will contests, fiduciary litigation and guardianships. Adam, who received his J.D., magna cum laude, from New England Law / Boston in 2005, has been recognized as a Rising Star by Super Lawyers®.

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Jenna Lewis

Jenna Lewis

Jenna Lewis is a tax senior manager for EY and is part of the private client services leadership team, covering the Boston and Providence geographical areas. She helps with managing a team of managers, seniors and staff to ensure exceptional client service is standard to each client with which EY serves as a trusted tax advisor. In addition, Lewis’s client range includes family office-like structures, foreign nationals, C-suite executives and complicated trust structures including on-going estates, ESBTs and active foundations. Lewis also actively participates in the Boston Estate Planning Council and is an active contributor to EY’s training programs, acting as both an author of curriculum and a presenter for various trainings for firm levels ranging from staff to partner.

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Jeffrey Morlend

Jeffrey Morlend

Jeffrey Morlend is a corporate partner in the Boston office of the law firm of Sullivan & Worcester LLP and is co-leader of the firm’s Finance Practice Group. He advises both public and private clients in a range of corporate matters with a focus on financing transactions, securities law compliance and private equity investments. Additionaly, Morlend represents financial institutions and public and private companies involved in a variety of industries in secured and unsecured credit facilities, including large syndicated facilities and single-lender financings. He also counsels real estate investment trusts and other domestic and international companies in public equity and debt offerings and general disclosure matters, and advises sponsors and institutional investors in the formation of and investment in private investment funds for commercial timberland and farmland.

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Bo Zhao

Bo Zhao

Bo Zhao is a senior economist at the New England Public Policy Center in the Federal Reserve Bank of Boston Research Department where he specializes in public finance and urban and regional economics. He received the Boston Fed's President's Award in 2013 and served on the Municipal Aid Subcommittee of the Massachusetts Municipal Finance Task Force from 2006 to 2007. In addition, Zhao was selected by the Ewing Marion Kauffman Foundation as one of 20 young scholars nationwide to participate in the 2005 Entrepreneurship Research Boot Camp.

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Sponsors

Conference Credits

This course is 8.00 credits

Conference Fees

MSCPA-AICPA Member
$319.00
MSCPA Member
$319.00
AICPA Member
$399.00
Non-Member
$399.00

Conference Cost

You pay
$399.00
MSCPA Members save $80.00 on this course. Login or Join to take advantage of these savings.

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