IPT Conference th Annual · The Relevance of Fair Value Measurements for Property Tax Valuation Purposes All Aboard for New Ports of Call: Global Property Tax Management “Fixtures”

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Anchors Aweigh!Chart your course for success

June 28 - July 1, 2015, San Diego, California

IPT 39th Annual Conference

Sunday, June 28, 20154:00-5:00pm Annual Meeting of Members5:00-5:30pm Welcome New Members 5:30-7:00pm Opening Reception - Exhibits Open

Monday, June 29, 20157:00-8:15am Continental Breakfast - Admittance is by badge only8:30-9:00am Opening of Conference - Welcome & Introductions 9:00-10:15am Keynote Session: No Excuses / Kyle Maynard10:30-Noon Keynote Session: Keeping it Aboveboard: Ethics in Government & Social MediaNoon-1:00pm Lunch in Exhibit Hall - Exhibits Open1:00-2:00pm Monday Concurrent Breakout Sessions (Select One)Credits & Incentives Put Both Oars in the Water - Combining S/U Tax & C & I for Data Center BenefitsIncome Tax An Update on the Compact Litigation & States’ Responses

Property Tax

How the “Castaway” of Oil Projects is Affecting the Energy SectorA Captain’s View of the Most Recent Court Cases (repeated at 2:15pm)Ship Shape: Proper Due Diligence for M & A in Property Tax (repeated at 2:15pm)“Overboard” - Intangibles: Case Review and a State Analysis

Sales Tax

Digital GoodsCalifornia Manufacturing ExemptionPut Both Oars in the Water - Combining S/U Tax & C & I for Data Center BenefitsTax Department Data ManagementResolving State Tax Disputes (repeated at 2:15pm)

2:15-3:15pm Monday Concurrent Breakout Sessions (Select One)Credits & Incentives Dive In! - Updates, Trends & Best Practices for Statutory CreditsIncome Tax Sailing in International Waters - What You Need to Know

Property Tax

A Captain’s View of the Most Recent Court Cases (repeated from 1:00pm)Ship Shape: Proper Due Diligence for M & A in Property Tax (repeated from 1:00pm)Ship, Captain, Crew - Building Your Property Tax Team (repeated at 3:30pm)How to Spot a Great Report & Make Sure it Stands Up in Court (repeated at 3:30pm)

Sales Tax

Industry Panel ManufacturingAsk the Experts: Northeast - NY, NJ & PAStatistical SamplingResolving State Tax Disputes (repeated from 1:00pm)

3:30-4:30pm Monday Concurrent Breakout Sessions (Select One)Credits & Incentives Don’t Run Aground: Avoiding Incentives PitfallsIncome Tax Shifting Tides: A Review of this Year’s Multistate Tax Developments

Property Tax

Ship, Captain, Crew - Building Your Property Tax Team (repeated from 2:15pm)How to Spot a Great Report & Make Sure it Stands Up in Court (repeated from 2:15pm)Identifying and Segregating SoftwareMaking your Case for Litigation

Sales Tax

Nexus (repeated Tuesday @ 2:15pm)FAS 5 ASC 450-20CEOs Should Include SALT in Their Plans Telecom/Broadcasting

5:30-7:00pm Reception Honoring Past Presidents in Exhibit Hall - Exhibits OpenTuesday, June 30, 2015

6:45-8:00am Continental Breakfast - Admittance is by badge only8:15-9:30am Keynote Session: Michael Thornton9:45-10:30am Presentation of Awards10:30-11:45am General Session: Tax Technology and Its Impact at Verizon11:45-1:00pm Lunch in Exhibit Hall - Exhibits open

IPT 2015 Annual Conference Program At-A-Glance 1:00-2:00pm Tuesday Concurrent Breakout Sessions (Select One)Credits & Incentives A Panel Discussion with a Retailer, Manufacturer & a ConsultantIncome Looking Through Portholes at Pass-Through Entities: Traps & Issues

Property

Shiver Me Timbers – Is it a Legal Entity Change of Ownership in CA? (repeated at 2:15pm)Navigating the Sea of Property Tax Exemptions (repeated at 2:15pm)Capsize Your Assessment: Office Building Valuation Assessment (repeated at 2:15pm)Sailing Through the Appeal Process from Coast to Coast

Sales

Ask the Experts: Southwest - AZ, TX, NMIndustry Panel - Government ContractingLeasing TransactionsVAT/GST

2:15-3:15pm Tuesday Concurrent Breakout Sessions (Select One)Credits & Incentives Plumb the Depths - Top 10 Emerging TrendsIncome Tax Resolving Disputes from Sea to Sea

Property Tax

Shiver Me Timbers – Is it a Legal Entity Change of Ownership in CA? (repeated from 1:00pm)Navigating the Sea of Property Tax Exemptions (repeated from 1:00pm)Office Building Valuation Assessment (repeated from 1:00pm)Oil & Gas Appraisals: Review of Best Practices (repeated at 3:30pm)

Sales Tax

Internet of Things: Could it be more ambiguous? Form over Substance (repeated at 3:30pm)Ask The Experts : Southeast - FL, GA, TNNexus (repeated from Monday @ 3:30pm)

3:30-4:30pm Tuesday Concurrent Breakout Sessions (Select One)Credits & Incentives Sea to Shining Sea - Federal Topics/TrendsIncome Tax Know the Ropes: Apportionment Issues

Property Tax

Oil & Gas Appraisals: Review of Best Practices (repeated from 2:15pm)The Relevance of Fair Value Measurements for Property Tax Valuation PurposesAll Aboard for New Ports of Call: Global Property Tax Management“Fixtures” Identifying and Assessing in California

Sales Tax

Cloud ComputingIndustry Panel - EnergyAsk The Experts: West CoastForm over Substance (repeated from 2:15pm)

6:00-10:00pm Reception/Dinner PartyWednesday, July 1, 2015

6:45-7:45am Continental Breakfast - Admittance is by badge only8:00-9:00am Wednesday Concurrent General Sessions (Select One)

Credits & Incentives Hook, Line & Sinker - Combining Property Tax & Incentives for Best PracticesIncome Tax Navigating the Rough Seas of State M&AProperty Tax Hook, Line & Sinker-Combining Property Tax & Incentives for Best PracticesSales Tax Top 10 Cases9:15-10:15am Wednesday Concurrent General Sessions (Select One)Credits & Incentives Across the Deep Blue Sea - Global C & I - Emerging TrendsIncome Tax Non-Traditional State Tax Litigation & Appeals StrategiesProperty Tax “Knot” Your Average Valuation: How Complex Properties Often Require a Unitary ValuationSales Tax Marketplace Fairness Act10:30-11:30am Wednesday Concurrent General Sessions (Select One)Credits & Incentives Sustainability/Green Credit & IncentivesIncome Tax A Voyage Review on the MTCProperty Tax Regional Mall Assessment Valuations & Marketplace SolutionsSales Tax Mock Congressional Hearing – Taxation of Remote Sellers

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Saturday, June 27, 20152:00 - 5:00pm Early Registration

Sunday, June 28, 20152:30 - 7:30pm Registration

4:00 - 5:00pm Annual Business Meeting• Election of officers and members

to the Board of Governors• Discussion of Institute business

and plans

5:00 - 5:30pm Welcome New Members:An Introduction to IPT for new members and first-time attendees.

IPT President:Arthur E. Bennett, CMI Property Tax Assistance Co., Inc.

Annual Conference Overall Chair:Nancy Flagg, CPA Ernst & Young LLP

Membership Promotion Committee Chair:Carolyn M. Shantz, CMI, CPA Superior Energy Services, Inc.

Member Networking Committee Chair: Jamie Paul Stottlemyre, CMI, CPA Ryan, LLC

5:30 - 7:00pm Exhibits Open This is an excellent opportunity to view products and meet professional providers of services of interest to property, income, sales tax, VAT and credits and incentives professionals.

5:30 - 7:00pmOpening ReceptionWelcome to San Diego! Catch-up with old friends, meet new acquaintances and visit the exhibits. The reception is included in the Conference registration fee. Spouses/guests register for this event via supplemental fee. Admittance is by badge/ticket.

Monday, June 29, 2015

7:00 - 8:15am Continental Breakfast Admittance is by badge only.Breakfast Sponsor: Crowe Horwath LLP

7:00am - 4:00pm Registration Continues

8:30 - 9:00am Opening of Conference:Welcome by IPT President: Arthur E. Bennett, CMI Property Tax Assistance Co., Inc.Annual Conference Overall Chair: Nancy Flagg, CPA Ernst & Young LLP

9:00 - 10:15am Opening Keynote Session: No ExcusesKyle Maynard’s No Excuses keynote is teaching audiences around the world that there are no worthy excuses. No matter how challenging life may seem, everyone has the ability to overcome; Kyle will show you how.Kyle Maynard was born with a condition known as congenital amputation that has left him with arms that end at the elbows and legs that end near his knees. His accomplishments as an athlete speak for themselves, but he believes it’s a part of his mission to show others they’re capable of achieving greatness in their lives as well. As a wrestler, Kyle lost every single match his first year and most his second, but he wouldn’t quit. He managed to become one of the top wrestlers in the nation and even broke multiple world weightlifting records - bench pressing as much as 420 lbs! Mixing humor and hard truths, Kyle understands what it takes to persevere, even when setbacks arise. Audiences across the country have been inspired and motivated by Kyle’s inspirational story.Learning Objectives: After attending this session, the attendee will be able to:• Recognize the value of

perseverance• Establish attainable goalsSpeaker:Kyle Maynard

► The program for Income Tax continues on page 14.

► The program for Property Tax continues on page 22.

► The program for Sales Tax continues on page 36.

10:30 - 12 noon

Keynote Session: Keeping it Aboveboard: A Discussion on Ethics in Government and Social MediaSpeakers:Diane Harkey Board Member, Fourth District State Board of Equalization Irvine, CA2nd Speaker TBA:

12 noon - 1:00pm: Exhibits OpenLunch in Exhibit Hall Lunch Sponsor: Pivotal Tax Solutions

MondaySaturday, Sunday and Monday

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1:00 - 2:00 pm

Put Both Oars in the Water: Combining Sales and Use Tax and C&I for Data Center BenefitsThis session will provide an overview of the tax credits and economic incentives applicable to data centers. The discussion will cover which state tax credit and economic incentive opportunities could apply to new and/or existing data centers, including co-location situations. This session will also cover best practices to use in identifying, pursuing and securing tax credits and economic incentives related to data centers in order to maximize potentially available benefits.

Learning Objectives: After attending this session, the attendee will be able to:

• Discuss data center operations that can qualify for tax credit and economic incentive opportunities

• Identify potential opportunities and issues with new or existing data centers

• Discuss various tax credits programs with a sales tax component and their applicability to new data and existing data centers

• Analyze best practices to secure and maximize potential benefits associated with data centers

• Consider the overall tax landscape and political landscape when considering data center incentives

Speakers:

Gopika J. Parikh Senior Manager Ernst & Young LLP Washington, DCHeidi R. Thomas, CMI Senior Manager of Indirect Taxes Apollo Education Group, Inc. Phoenix, AZ

2:15 - 3:15 pm

Dive In!: Updates, Trends and Best Practices for Statutory CreditsAs states offer new statutory credits or adjust their current programs, taxpayers can feel adrift in a sea of new statutes or regulations. One of the newer statutory credits, the California Competes Tax Credit, operates much like a negotiated incentive. With the program still in its first full year of awarding credits, its application and award processes may seem tough to navigate for taxpayers accustomed to more traditional statutory credits. This session will take a deeper dive into the California Competes Tax Credit, its online application process, and the criteria used to determine which taxpayers are awarded credits. Additionally, the session will cover other new state credits, trends as states make adjustments to existing statutory credit programs, and best practices related to eligibility for and compliance with state statutory credits.

Learning Objectives: After attending this session, the attendee will be able to:

• Identify new state statutory credit programs

• Assess potential opportunity for a California Competes Tax Credit award

• Develop a plan for applying for the California Competes Tax Credit, if applicable

• Recognize and adjust when states make changes to statutory credit programs

• Implement best practices in order to comply with state credit program requirements

Speakers:Zina Marie Diehl, CMI Senior Manager Altus Group Sparks, MD Brett Johnson, Esq. Senior Manager, Credits & Incentives Deloitte Tax LLP Los Angeles, CA

3:30 - 4:30 pm

Don’t Run Aground: Avoiding Incentives PitfallsThe occasionally treacherous sea of credits and incentives can be hard to navigate. As government imposes greater requirements for compliance, and media and public scrutiny of incentives increases, heightened awareness and management of potential risks is critical. This session will highlight how to avoid pitfalls in obtaining economic development

incentives, work effectively to keep in compliance and out of the media spotlight, and how to ride the tide into savings. Learning Objectives: After attending this session, the attendee will be able to:

• Anticipate and manage challenges to obtaining incentives

• Outline best practices for the application process

• Identify trends toward required transparency, certification and compliance

• Discuss how best to protect a company’s most sensitive information

• Develop strategies for working with outward-facing stakeholders

Speakers:Dan Breen, JD, CPA, LLM Executive Vice President JLL Parsippany, NJSherri Fetzner Director PricewaterhouseCoopers LLP Cleveland, OH

5:30 - 7:00 pm

Reception Honoring Past Presidents in Exhibit Hall Exhibits OpenReception Sponsors: Law Offices of Nicholas A. Furia, PLLC and Mills Consulting Group

Credits and Incentives - Monday Credits and Incentives - Monday

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6:45 - 8:00 am

Continental Breakfast Admittance is by badge only.

8:15 - 9:30 amKeynote Session:Retired U.S. Navy SEAL Michael Thornton shares his vast array of Naval career experiences and translates how such courageous life encounters relate to personal and professional development. Mike is a career military veteran and the proud recipient of America’s highest award – the Congressional Medal of Honor – for his heroic actions during a Vietnam-era reconnaissance and intelligence mission which enabled the safe extraction of all U.S. mission patrol members and saved the life of his superior officer and fellow Navy SEAL. In addition to the Congressional Medal of Honor, Mike is the recipient of countless lifetime awards, including: the Silver Star, Three Bronze Star Medals, the Purple Heart, the Meritorious Service Medal, Three Navy Commendation Medals, the Navy Achievement Medal, the Combat Action Ribbon with Gold Star, the Vietnamese Service Medal with Silver Star and Two Bronze Stars. Audiences have been inspired by Mike’s keynote tale of his Vietnam experience that led to his Medal of Honor recognition, and motivation in Mike’s interpretation of how teamwork, loyalty, dedication and perseverance are critical to our success in all of life’s venues

– military, corporate and personal, alike.Learning Objectives: After attending this session, the attendee will be able to:• Articulate how life’s experiences

can mold teaming and leadership skills

• Define how commitment, perseverance and a resolve to conquer unexpected circumstances can positively impact personal and professional brands

Speaker:Michael Thornton

9:45 - 10:30 amPresentation of Awards Awards Committee Chair Arthur R. Rosen, Esq. McDermott Will & Emery LLP

10:30 - 11:45 amGeneral Session: Tax Technology and Its Impact at VerizonJoin Verizon’s tax team of Paul Mattiola, Tony Russell and Inna Gulberg, as they discuss tax process and technology improvement and its impact at Verizon. Paul, a past President of the Association of Computers and Taxation (ACT), will discuss corporate tax technology’s transformation over time. Tony will discuss the benefits of having a tax technology strategy and Inna

and Paul will discuss how key opportunities in an organization’s tax department can be resolved by implementing a tax technology strategy. They will explain how Verizon has leveraged lessons learned to build a tax technology roadmap to bring their tax department operations into the future. The speakers will depict how tax technology has grown leaps and bounds in recent years, and how corporate tax professionals have more options than ever before to automate their processes and achieve operational excellence in their departments.Learning Objectives: After attending this session, the attendee will be able to:• Recognize the progress of tax

technology • Identify options to automate

processesSpeakers:Inna Gulberg Tax Manager Verizon Communications Inc. Basking Ridge, NJPaul Mattiola Director of Income Tax Operations Verizon Communications Inc. Basking Ridge, NJTony Russell Director of the Tax IT Group Verizon Communications Inc. Basking Ridge, NJ

11:45 - 1:00 pmLunch in Exhibit Hall Exhibits Open

1:00 - 2:00 pm

Navigating the Waters: A Panel Discussion with a Retailer, Manufacturer and a ConsultantFull steam ahead! In today’s turbulent waters, manufacturing and retail companies face unique challenges in pursuit of credits and incentives. This interactive session will discuss the particular needs of manufacturing and retail operations and how those correspond to incentive negotiations and statutory credit opportunities. The panel will also discuss best practices for identifying, managing and realizing the value of incentives packages.Learning Objectives: After attending this session, the attendee will be able to:• Identify various credits available

to manufacturers and retailers • Discuss best practices for

identifying and managing the credits process

• Discuss alternative approaches to negotiating incentives and who needs to be included

• Examine procedures for internal management of negotiated incentives

Speakers:Brooke Perez Senior Manager KPMG LLP Woodland Hills, CATimothy Washburn Tax Manager: Credits and Incentives Walgreen Co. Deerfield, IL

Credits and Incentives - TuesdayCredits and Incentives - Tuesday

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2:15 - 3:15 pm

Plumb the Depths: Credits and Incentives Top Ten Emerging TrendsNegotiating for economic and de-velopment incentives with local and state governments can reduce costs and enhance value for any business, regardless of size.

This session will provide a high level overview of the complex nature of a credits and incentives project and review the top ten trends within the industry. The goal of this session is to review strategies that can be implemented to address concerns resulting from shifting industry trends and to summarize how the trends can be utilized to maximize return on investment, avoid clawbacks and help implement a comprehensive incentive strategy.Learning Objectives: After attending this session, the attendee will be able to:• Develop an understanding of the

difference between a credit and an incentive

• Comprehend the current trends in the credits and incentives industry

• Identify trends within the industry that may impact current and future projects

• Prepare tax incentive strategies that align with shifting economic development policies

• Negotiate optimal tax incentives based on shifting industry trends

Speakers:Steven A. Carter, CPA Managing Director Grant Thornton LLP Cleveland, OH Jubal Smith, CEcD Executive Vice President JLLDallas, TX

3:30 - 4:30 pm

Sea to Shining Sea: Federal Topics and TrendsThis course will feature an overview of federal tax credits such as new markets tax credits, Section 199 deductions and employment and energy incentives. Topics will include alternative energy incentives, energy efficiency incentives and frequently overlooked opportunities. The course will also include a legislative update and provide some insight into potential future developments. Learning Objectives: After attending this session, the attendee will be able to:• Recognize federal employment

related credits • Recognize the federal credits

and incentives available in the area of alternative energy

• Determine the types of structures that may be used to obtain federal energy tax credits and incentives and the mechanics of computing them

• Identify frequently overlooked

opportunities in the area of federal credits and incentives

• Summarize current trends and legislative activities that may impact the area of federal credits and incentives

Speakers:Jeremy Demuth Senior Manager Deloitte Tax LLP Chicago, ILJulia Lagun Director Wal-Mart Stores, Inc. Bentonville, AR

Tuesday, 6:00 - 10:00pmGilligan’s Island PartyWhat are the tax incentives for doing business on Gilligan’s Island?

The answer may never be known, but we invite you to take some time and relax and join us Tuesday night at the Gilligan’s Island Party. We will enjoy a delicious buffet dinner along with special activities and the chance to ask your colleagues “who is your favorite castaway?”

The Conference Committee, along with the Networking Committee, is planning some enjoyable and fun activities for the evening. Come dressed as your favorite Gilligan’s Island character and participate in our “Gilligan’s Island” Costume Contest for the chance to win fun prizes. The dress code for the

evening is casual island attire, meaning aloha shirts, sandals, khakis or whatever you would wear to a deserted tropical island! This special event is included in the registration fee for Conference attendees; additional guest tickets are available for purchase for $100 each. You will receive two drink tickets for the event in the Conference registration packet and there will be a cash-only bar. You must bring your badge or event ticket to get in. We look forward to seeing you there! Sponsor: DuCharme, McMillen & Associates, Inc.

Credits and Incentives - Tuesday Credits and Incentives - Tuesday

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6:45 - 7:45 am Continental Breakfast Admittance is by badge only. Sponsor: Sikich LLP8:00 - 9:00 am Hook, Line and Sinker: Combining Property Tax and Incentives for Best PracticesThe hour-long session will introduce and detail various property tax-related incentive programs that are more complicated than most, but may also be more lucrative. The course will highlight – payments in lieu of tax in various states (AR, GA, IL and LA), Texas Chapter 313 and tax increment financing.Learning Objectives: After attending this session, the attendee will be able to:• Identify opportunities which

trigger property-tax incentives• Review the general process

related to the various programs for securing the incentives and annual compliance examples

• Detect the appropriate parties required to secure the benefits

Speakers:Daniel M. McRae, Esq. Partner Seyfarth Shaw LLP Atlanta, GATam Vo, CPA Director Grant Thornton LLP Houston, TX

9:15 - 10:15 am

Across the Deep Blue Sea: Global C&I - Emerging TrendsThis session will distinguish between the types of incentives available in the U.S. versus those available in the EU. It will also review the types and levels of assistance for specific project activity and eligibility for funding under specific incentives programs. Session attendees will receive training on how to differentiate between regional and horizontal programs as well as how supranational programs can be combined with national-level incentive programs. The session will also discuss trends in the global incentives market.Learning Objectives: After attending this session, the attendee will be able to:• Differentiate between incentives

systems in the U.S. and EU• Classify EU incentives programs

as either regional or horizontal• Explain layering and give an

example where supranational-level and national-level incentives can be utilized together for the same project

• Demonstrate how to find geographical areas that are eligible for regional state aid and provide the corresponding maximum aid cap

• Discuss key global incentive trends

• Recognize how incentives develop as a country develops

Speakers:Karen Hensley-Chelstowska, CPA Partner Global and Discretionary Incentives Ernst & Young LLP Dallas, TX Teresa J. Lynch, CCIP, Esq., LL.M Senior Director, Global Credits & Incentives Management Quintiles Transnational Corp. Durham, NC

10:30 - 11:30 am

Try a New Tack: Learn About Sustainability through Green Credits and IncentivesThis session will provide an overview of sustainability and green tax credits and incentives, which may apply to certain activities related to a company’s sustainability and green initiatives. This session will discuss key federal and state programs that apply to qualifying projects related to green initiatives, including a broad spectrum of renewable energy credits (wind, solar, fuel cells and biomass), energy efficiency and alternative energy vehicles. Best practices to get the most out of available tax credits and incentives related to green initiatives will also be discussed. Learning Objectives: After attending this session, the attendee will be able to:• Discuss sustainability and green

credits and incentives and typical activities and investments that qualify for benefits

• Review key programs and how the element of timing can impact securing potential green and sustainability tax credits and incentives

• Identify potential opportunities and issues with investment in green sustainability property, including renewable energy credits related to wind, solar, fuel cells, and biomass

• Discuss best practices to capture credit and incentive opportunities around green initiatives

Speakers:Matthew P. Haskins Principal PricewaterhouseCoopers LLP Washington, DC Second Speaker TBD

Bon Voyage - Set Sail

► The program for Income Tax continues on page 14



Credits and Incentives - WednesdayCredits and Incentives - Wednesday

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1:00 - 2:00 pm

Compact Litigation Update: As the Compact Takes on Water, Some States Jump for the Life BoatsThis session will navigate the intri-cacies of interstate compacts, fo-cusing on the interplay between the Multistate Tax Compact and state apportionment law. The discussion will focus on how the Multistate Tax Compact came into existence, what the Compact accomplished, and its status today. The session includes an update on the many pending cases across the country involving whether a state can alter the terms of the Mul-tistate Tax Compact.Learning Objectives: After attending the session, the attendee will be able to: • Identify when a state has enacted

the Multistate Tax Compact and deviated from its terms

• Explain the legal ramifications of an interstate compact versus an ordinary state law

• Specify the key provisions of the Multistate Tax Compact

• Summarize the key litigation issues in the pending Multistate Tax Compact cases

• Provide an update on the status of the Multistate Tax Compact cases

Speakers: Edwin P. Antolin, Esq. Partner Silverstein & Pomerantz, LLP San Francisco, CA

Philip M. Tatarowicz, Esq., CPA Professor of Law Georgetown University Graduate Programs Washington, DC

2:15 - 3:15 pm

Sailing in International Waters: What You Need to KnowAs the world becomes smaller and more companies have operations in the U.S. and abroad, state taxing agencies having been looking across the oceans to try to tax income from operations conducted abroad. During this session, a variety of is-sues will be discussed to help insure that a state is not taxing more than it is entitled to tax. The issues to be covered include: attempts by states to adopt worldwide combination; the increased assertions of forced com-bination of foreign operations and en-tities; the increased use of so-called “tax haven” jurisdictions to include foreign income in the state tax base; and attacks on 80/20 companies. Is-sues of alternative apportionment will also be discussed due to the differ-ences in the operations conducted in the U.S. and abroad.Learning Objectives: After attending the session, the attendee will be able to: • Comprehend the limits of a

state’s ability to include the income of foreign operations in the state tax base

• Evaluate when alternative

apportionment should be considered in order to fairly reflect operations conducted abroad

• Identify critical differences between “80/20” companies among the states

• Become familiar with the jurisdictions that are viewed as “tax havens” by the various states

Speakers: Craig B. Fields, Esq. Partner Morrison & Foerster LLP New York, NY

Michael D. Sontag, Esq. Member Bass, Berry & Sims PLC Nashville, TN

3:30 - 4:30 pm

Shifting Tides: A Review of This Year’s Multistate Tax DevelopmentsIn this session, participants will sail the choppy waters of state and local taxes. The session will analyze cur-rent developments in today’s SALT world and how to appropriately nav-igate those issues. The session will also examine how and why states differ in their treatment of these topi-cal issues. Learning Objectives: After attending the session, the attendee will be able to:

• Identify current developments in today’s state and local tax world

• Spot trends in the SALT area to anticipate potential problems and find potential solutions

• Recognize positions that taxpayers and states are currently taking and issues affecting positions multistate taxpayers may take in the future

• Identify recent developments in the state and local tax arena and assess how different states approach these issues.

Speakers:Glenn C. McCoy, Jr., Esq. Director KPMG LLP New York, NY Mindy Greene, Esq. Vice President, Deputy General Tax Counsel CBS Corporation New York, NY

5:30 - 7:00 pm

Reception Honoring Past Presidents in Exhibit Hall - Exhibits OpenReception Sponsors: Law Offices of Nicholas A. Furia, PLLC and Mills Consulting Group

Income Tax - Monday Income Tax - Monday

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6:45 - 8:00 amContinental Breakfast Admittance is by badge only.

8:15 - 9:30 amKeynote Session:Retired U.S. Navy SEAL Michael Thornton shares his vast array of Naval career experiences and translates how such courageous life encounters relate to personal and professional development. Mike is a career military veteran and the proud recipient of America’s highest award – the Congressional Medal of Honor – for his heroic actions during a Vietnam-era reconnaissance and intelligence mission which enabled the safe extraction of all U.S. mission patrol members and saved the life of his superior officer and fellow Navy SEAL. In addition to the Congressional Medal of Honor, Mike is the recipient of countless lifetime awards, including: the Silver Star, Three Bronze Star Medals, the Purple Heart, the Meritorious Service Medal, Three Navy Commendation Medals, the Navy Achievement Medal, the Combat Action Ribbon with Gold Star, the Vietnamese Service Medal with Silver Star and Two Bronze Stars. Audiences have been inspired by Mike’s keynote tale of his Vietnam experience that led to his Medal of Honor recognition, and motivation in Mike’s interpretation of how teamwork, loyalty, dedication and perseverance are critical to our success in all of life’s venues – military, corporate and personal, alike.

Learning Objectives: After attending this session, the attendee will be able to:• Articulate how life’s experiences

can mold teaming and leadership skills that are critical to success

• Define how commitment, perseverance and a resolve to conquer unexpected circumstances can positively impact our personal and professional brands



10:30 - 11:45 am

General Session: Tax Technology and Its Impact at VerizonJoin Verizon’s tax team of Paul Mattiola, Tony Russell and Inna Gulberg, as they discuss tax process and technology improvement and its impact at Verizon. Paul, a past President of the Association of Computers and Taxation (ACT), will discuss corporate tax technology’s transformation over time. Tony will discuss the benefits of having a tax technology strategy and Inna and Paul will discuss how key opportunities in an organization’s

tax department can be resolved by implementing a tax technology strategy. They will explain how Verizon has leveraged lessons learned to build a tax technology roadmap to bring their tax department operations into the future. The speakers will depict how tax technology has grown leaps and bounds in recent years, and how corporate tax professionals have more options than ever before to automate their processes and achieve operational excellence in their departments.Learning Objectives: After attending this session, the attendee will be able to:• Recognize the progress of Tax

Technology • Identify options to automate

processesSpeakers:Inna Gulberg Tax Manager Verizon Communications Inc. Basking Ridge, NJPaul Mattiola Director of Income Tax Operations Verizon Communications Inc. Basking Ridge, NJTony Russell Director of the Tax IT Group Verizon Communications Inc. Basking Ridge, NJ


1:00 - 2:00 pm

Looking Through Portholes at Pass-Through Entities: Traps and IssuesA key element to smooth sailing in the world of state and local tax is being prepared and anticipating what comes next. This session will exam-ine pass-through entities and help tax professionals plan so they can avoid the pitfalls that accompany them. It will clearly define franchise and other “non-income” tax issues and visit LLCs and how they could affect taxpayers. Learning Objectives: After attending this session, the attendee will be able to: • Assess nonresident withholding

and the inherent nexus risks: the never-ending, ever-growing method of stealth tax

• Comprehend franchise and other “non-income” tax issues for pass-throughs, such as entity level taxes and entity classification

• Analyze how to dodge the traps of allocation and apportionment

• Evaluate the status of series LLCs and what their potential uses are

Speakers:Christopher R. Grissom, Esq. Partner Bradley Arant Boult Cummings, LLP Birmingham, AL Michele Randall Partner Ernst & Young LLP Chicago, IL

Income Tax - Tuesday Income Tax - Tuesday

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2:15 - 3:15 pm

Resolving Disputes from Sea to Shining SeaSome state tax issues simply cannot be closed during audit, and taxpayers end up in disputes that must be resolved either through administrative appeal or in court. Two experienced state tax professionals—one an in-house tax lawyer and the other outside counsel—who have resolved hundreds of state tax issues will provide their insight into resolving state tax disputes in jurisdictions across the country. They will discuss the different kinds of tribunals; who can (or should) appear before those tribunals; how to decide when to propose settlement and when to push forward with litigation; how the process of discovery actually works; what privileges need to be considered before producing documents; and some tactics for reaching the most effective settlements and victories. Learning Objectives: After attending the session, the attendee will be able to: • Determine what administrative

procedures for dispute resolution can be most effective

• Evaluate the risks and benefits of pursing litigation

• Assess the most effective use of outside counsel, including when to keep counsel in the background and when to put counsel out front

• Evaluate who would be the most

appropriate witnesses for the company (and then convince them to do it!)

• Consider the effectiveness of various approaches in litigation

• Better manage dispute resolutionSpeakers:Mindy Greene, Esq. Vice President, Deputy General Tax Counsel CBS Corporation New York, NY Hollis L. Hyans, Esq. Partner Morrison & Foerster LLP New York, NY

3:30 - 4:30 pm

Know the Ropes: Apportionment Issues This session will send questions about apportionment straight to Davy Jones’ locker. During the session the speakers will tack through the standard for division of the business income tax base and plumb the depths of the three-factor and weighted-factor apportionment regulations. They will then head starboard to the sales throwout rule and port to the sales throwback rule. Finally they will sail to the Island of Alternative Apportionment and explore the circumstances in which the states’ regulatory framework does not apply.

Learning Objectives: After attending the session, the attendee will be able to:

• Recognize where a division of the tax base is appropriate

• Apply the UDITPA three-factor formula

• Identify states that weigh all three factors equally, states that double-weigh sales, and states that rely only on sales

• Examine fact patterns in which an alternative apportionment factor is called for

• Determine whether sales are subject to a throwback or throwout rule

Speakers:Scott Browdy, Esq. Partner Ryan Law Firm, LLP Chicago, ILCamilla K. Heard, Esq. Director - Income Tax Controversy and State Compliance The Home Depot Atlanta, GAMaria M. Todorova, Esq. Counsel Sutherland Asbill & Brennan LLP Atlanta, GA

Tuesday, 6:00 - 10:00pmGilligan’s Island PartyWhat is the income tax on a three hour tour?

The answer may never be known, but we invite you to take some time

and relax and join us Tuesday night at the Gilligan’s Island Party. We will enjoy a delicious buffet dinner along with special activities and the chance to ask your colleagues “who is your favorite castaway?”

The Conference Committee, along with the Networking Committee, is planning some enjoyable and fun activities for the evening. Come dressed as your favorite Gilligan’s Island character and participate in our “Gilligan’s Island” Costume Contest for the chance to win fun prizes. The dress code for the evening is casual island attire, meaning aloha shirts, sandals, khakis or whatever you would wear to a deserted tropical island.

This special event is included in the registration fee for Conference attendees; additional guest tickets are available for purchase for $100 each. You will receive two drink tickets for the event in the Conference registration packet and there will be a cash-only bar. You must bring your badge or event ticket to get in. We look forward to seeing you there!

Sponsor: DuCharme, McMillen & Associates, Inc.

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6:45 - 7:45 am Continental Breakfast Admittance is by badge only. Sponsor: Sikich LLP

8:00 - 9:00 am

Navigating the Rough Seas of State M&AWith 50 states, there are 50 differ-ent regimes for taxing transactions. Throw in the large counties and mu-nicipalities that have their own inde-pendent means of taxing businesses and an assortment of different taxes with different bases and different rules, and there is a complexity that makes the federal consolidated return rules look like a piece of cake. This session will discuss, at a very high level, actual state and local tax issues related to mergers and acquisitions that the speakers have encountered and how they were han-dled. Learning Objectives: After attending the session, the attendee will be able to: • Discuss carryover and successor

liability• Recognize which states follow

the federal treatment• Discuss deferral of gains• Identify transferability of tax

attributes

Speakers:Ralph Furlo Partner Ernst & Young LLP New York, NY Second Speaker TBD

9:15 - 10:15 am Navigating Uncharted Waters: A Discussion of NonTraditional State Tax Litigation and Appeals StrategiesPlotting the right course is essential for a successful journey. This session focuses on nontraditional defenses including taxpayer bill of rights and in-state and local cases, and covers the risks and rewards of using these strategies. By attending this session, attendees will gain insight on three nontraditional defense strategies and how and when to use them. Learning Objectives: After attending the session, the attendee will be able to: • Identify and discuss three

alternate, nontraditional defense strategies for taxpayers

• Discuss the practical aspects of the implementation of nontraditional defenses

• Recognize and understand the differences between the use of nontraditional and traditional defenses

• Identify and discuss both the positive and negative consequences of nontraditional defenses

Speakers:Michael J. Bowen, Esq. Partner - Chair, State & Local Tax Practice Akerman LLP Jacksonville, FLDavid A. Hughes, Esq. Partner Horwood Marcus & Berk Chartered Chicago, IL

10:30 - 11:30 am

A Voyage Review on the MTCAs it sails closer to the 50th anniver-sary of its effective date in 1967, the Multistate Tax Compact (“MTC”) has recently undergone changes in an effort to grow with the trends in state taxations. This session will give a summary of the MTC, recent updates and other interests of note.Learning Objectives: After attending the session, the attendee will be able to: • Comprehend the amendments

to Article IV of the Compact including: sales factor; business v. apportionable income;market-based sourcing; sales v. receipts; proposed amendments regarding alternative apportionment

• Summarize the nexus program and the voluntary disclosure process

• Gain knowledge of uniformity projects, including a suggested sales/use nexus standard

• Breakdown the audit process including future changes and transfer pricing issues

Speakers:Jeremy Jester SALT – Senior Manager Grant Thornton LLP McLean, VAThomas K. E. Shimkin, Esq. Director, National Nexus Program Multistate Tax Commission Washington, DC


► The program for Credits and Incentives continues on page 6.



Income Tax - WednesdayIncome Tax - Wednesday

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1:00 - 2:00 pm

How the “Castaway” of Oil Projects is Affecting the Energy SectorThe cancellation and postponement of capital infrastructure projects in the oil & gas sector is affecting the energy sector and during this session, attendees will get a unique perspective from Canada on this trend. The session will cover valuation issues, resulting opportunities and will provide an outlook relative to power generation, which examines the negative and positive ramifications for both industries.

Learning Objectives: After attending the session, the attendee will be able to: • Comprehend the cost approach

to assessment for power generation assets in Canada

• Identify proactive reporting opportunities to minimize the future tax liability of these assets

• Explain allocations between assessable and non-assessable costs as well as allocations between real estate (buildings & structures) and personal property (machinery &equipment / linear property)

• Discuss the current environment of power generation

Speaker:Steven Eady Senior Director Energy & Industrial Property Tax Consulting Altus Group Limited Calgary, Alberta, Canada

1:00 - 2:00 pm

A Captain’s View of the Most Recent Court Cases (Repeated at 2:15pm)This session will focus on recent significant property tax cases and their effect on how property tax cases are prosecuted. The materials will summarize the various cases and address the complex legal and valua-tion issues presented.Learning Objectives: After attending the session, the attendee will be able to: • Recall the most important recent

property tax cases• Comprehend the basis and

reasoning of the decisions• Identify the importance of the

decisions and how the decisions will affect property taxes on a going-forward basis

• Apply helpful rulings (and distinguish harmful rulings) to future cases

• Compare decisions from various jurisdictions

Speakers:Gregory R. Broege, Esq. Attorney Ajalat, Polley, Ayoob & Matarese Glendale, CA

Seth I. Davenport, Esq. Attorney Law Offices of Seth I. Davenport Montville, NJ

1:00 - 2:00 pm

Ship Shape - Proper M&A Due Diligence: Don’t Let Property Tax “Shipwreck” a Deal! (Repeated at 2:15pm)Proper due diligence is necessary to keep taxpayers from being left “stranded” with unexpected property tax liabilities, and having accurate property tax projections can dramatically impact the financial viability of many transactions. This session will guide participants through the differences in assessment law, valuation practice and methodology that can occur among different states and even among jurisdictions within states. This session will provide a treasure map which plots the course through proper due diligence leading to transaction security.


• Recognize the questions to ask and the documents to examine

• Employ strategies to identify all

potential property tax issues and understand the past, present and future tax liabilities

• Identify exposure from prior year non-compliance with statutory tax guidance

• Determine whether “deal value” relates to a state’s fair market value

• Recite transaction related “costs” that may impact the transaction

• Determine tax liabilities that may be triggered by the transaction

Speakers:

Sean Kanousis, Esq. Partner PricewaterhouseCoopers LLP New York, NY

Kris Miller, CMI Vice President Marvin F. Poer and Company Dallas, TX

1:00 - 2:00 pm

“Overboard” - Intangibles: Case Review and a State AnalysisThis session will cover the topic of intangible assets and how these assets impact a company’s property tax liability and how this varies from state to state. Such intangibles include, but are not limited to, capitalized freight/shipping, sales tax, labor/installation, and software. While some states and jurisdictions specifically instruct the taxpayer to report intangibles as a part of the

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total capitalized cost, others are not so clear, which introduces the potential for property tax savings, depending on the reporting methodology adopted. This session will help navigate and clarify these issues. Learning Objectives: After attending the session, the attendee will be able to: • Identify the most common types

of capitalized intangibles• Comprehend how states/

jurisdictions tax or exempt these Intangibles

• Accurately report intangible assets leading to the potential for significant tax savings

Speakers: Samuel C. Kinslow, CMI Executive Director, Property Tax Ernst & Young LLP Houston, TX

Barry Heath Sutton Managing Consultant Modern Tax Group Addison, TX

2:15 - 3:15 pm

A Captain’s View of the Most Recent Court Cases (Repeated from 1:00pm)

Ship Shape - Proper M&A Due Diligence: Don’t Let Property Tax “Shipwreck” a Deal! (Repeated from 1:00pm)

2:15 - 3:15 pm

Building Your Property Tax Team from the Hull to the Captain’s Quarters (Repeated at 3:30pm)This session, will lead attendees on a voyage through the world of the property tax manager. This panel of industry experts will lead the discussion on a wide range of issues such as: managing competing deadlines and exemptions in multiple jurisdictions and other legal matters; overseeing billing cycles and how to properly manage them; and determining when outsourcing is a smart option. In this highly interactive session, the panel will provide insight on effectively communicating property tax concepts to business colleagues in layman’s terms, and how to demonstrate the value a property manager brings to businesses and organizations.Learning Objectives: After attending this session, the attendee will be able to:• Identify deadlines, exemptions

and other legal problems and how to manage them

• Assess the knowledge and capacity of in-house staff when considering outsourcing

• Evaluate the experience and ability of consulting firms and specific consultants in assessing complex property tax issues

• Determine a cost effective approach to managing projects,

while meeting work demands and deadlines

• Manage the billing process effectively

• Develop a cost /benefit analysis• Communicate the value of

property management to business partners

Speakers: Michelle Coleburn Director - Property Taxes HCA, Inc. Nashville, TN Connie Ellis, CMI National Director, Property Tax Equity Office Properties Trust Chicago, ILYvette Tatoulian, CMI Vice President, Property Tax The Irvine Company Newport Beach, CA

2:15 - 3:15 pm

Ensuring Fair Winds and Following Seas: How to Spot a Great Report and Make Sure It Stands Up in Court (Repeated at 3:30pm)Hiring an independent valuation expert can be a stressful situation, given the magnitude of tax dollars that may be at stake. This session is geared to the property tax professional who works with outside experts and wants to learn how to keep the process on track and on-budget. Attendees will also learn how to recognize the traits of high-quality reports that will stand up under the

scrutiny of legal proceedings.Learning Objectives: After attending the session, the attendee will be able to: • Describe how to select a fee

appraiser/valuation expert in support of an appeal

• Know what to look for in a high-quality fee appraisal report

• Identify a report that will stand up in court

• Benefit from shared “lessons learned” in past appraisal engagements

Speaker: Julie A. Crist Director, Property & Sales Tax Sunstone Hotel Investors, Inc. Aliso Viejo, CA David C. Lennhoff, MAI, CRE, FRICS, AI-GRS Director Altus Group McLean, VA

3:30 - 4:30 pm

Building Your Property Tax Team from the Hull to the Captain’s Quarters (Repeated from 2:15pm)

Ensuring Fair Winds and Following Seas: How to Spot a Great Report and Make Sure It Stands Up in Court (Repeated from 2:15pm)

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3:30 - 4:30 pm

Fish or Cut Bait: Identifying and Segregating Software In today’s world, most businesses cannot function without the help of computer software. It is integrated into almost every facet of business operations, but how is it treated for tax purposes? This session will investigate the pros and cons of software cost segregation, when it is a good idea and when it is not. It will also touch on when to perform a software cost bifurcation study and strategies for identifying these assets for tax reporting purposes. Learning Objectives: After attending the session, the attendee will be able to: • Explain the segregation of cost

from software• Identify the options for classifying

software for tax purposes• Formulate strategies for cost

bifurcation of softwareSpeaker:Mike Pellegrino President Pellegrino & Associates Indianapolis, IN

3:30 - 4:30 pm

Making Your Case for LitigationReducing inflated values requires a careful presentation of both the facts and the applicable law. This session will examine how a taxpayer can increase the odds of resolving

disputed values in its favor by controlling the development and documentation of the facts and by deliberately evaluating the dispute against a broader set of rules/law.Learning Objectives: After attending the session, the attendee will be able to: • Expand and preserve the potential

bases for challenging value• Protect the taxpayer’s position by

constructing a complete record• Leverage facts and law to

favorable resolution (judicial or negotiated)

Speaker:Brandy R. Manning, Esq. Partner Burleson LLP Midland, TX

5:30 - 7:00 pm


6:45 - 8:00 amContinental Breakfast Admittance is by badge only.

8:15 - 9:30 amKeynote Session:Retired U.S. Navy SEAL Michael Thornton shares his vast array of Naval career experiences and translates how such courageous life encounters relate to personal and professional development. Mike is a career military veteran and the proud recipient of America’s highest award – the Congressional Medal of Honor – for his heroic actions during a Vietnam-era reconnaissance and intelligence mission which enabled the safe extraction of all U.S, mission patrol members and saved the life of his superior officer and fellow Navy SEAL. In addition to the Congressional Medal of Honor, Mike is the recipient of countless lifetime awards, including: the Silver Star, Three Bronze Star Medals, the Purple Heart, the Meritorious Service Medal, Three Navy Commendation Medals, the Navy Achievement Medal, the Combat Action Ribbon with Gold Star, the Vietnamese Service Medal with Silver Star and Two Bronze Stars. Audiences have been inspired by Mike’s keynote tale of his Vietnam experience that led to his Medal of Honor recognition, and motivation in Mike’s interpretation of how teamwork, loyalty, dedication and perseverance are critical to our success in all of life’s venues – military, corporate and personal, alike.

Learning Objectives: After attending this session, the attendee will be able to:• Articulate how life’s experiences





10:30 - 11:45 am

General Session: Tax Technology and Its Impact at VerizonJoin Verizon’s tax team of Paul Mattiola, Tony Russell and Inna Gulberg, as they discuss tax process and technology improvement and its impact at Verizon. Paul, a past President of the Association of Computers and Taxation (ACT), will discuss corporate tax technology’s transformation over time. Tony will discuss the benefits of having a tax technology strategy and Inna and Paul will discuss how key opportunities in an organization’s

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tax department can be resolved by implementing a tax technology strategy. They will explain how Verizon has leveraged lessons learned to build a tax technology roadmap to bring their tax department operations into the future. The speakers will depict how tax technology has grown leaps and bounds in recent years, and how corporate tax professionals have more options than ever before to automate their processes and achieve operational excellence in their departments.Learning Objectives: After attending this session, the attendee will be able to:• Recognize the progress of Tax


processesSpeakers:Inna Gulberg Tax Manager Verizon Communications Inc. Basking Ridge, NJPaul Mattiola Director of Income Tax Operations Verizon Communications Inc. Basking Ridge, NJTony Russell, CPA Director in the Tax IT Group Verizon Communications Inc. Alpharetta, GA


1:00 - 2:00 pm

Shiver Me Timbers – Is it a Legal Entity Change of Ownership in California? (Repeated at 2:15pm)California has become aggressive in its pursuit of legal entity ownership changes. Taxpayers have 90 days to report a transaction (restructure, stock purchase or sale), but navigating Proposition 13’s nuances is not a simple matter. If reported incorrectly, a company can be subject to significant penalties, or spend a number of years trying to get a reassessment reversed back to the original base year value. This session will help walk attendees through the process. Learning Objectives: After attending the session, the attendee will be able to: • Comprehend the many legal

subtleties which determine whether or not a change in ownership has occurred under California’s Proposition 13

• Determine whether a transaction is actually a change in ownership

• Identify complex transactions and how they should be reported to the state and county

Speakers:Matthew F. Burke, Esq. Counsel Pillsbury Winthrop Shaw Pittman LLP Los Angeles, CAKimberli J. Rogers Senior Tax Manager DuCharme, McMillen & Associates, Inc. Phoenix, AZ

1:00 - 2:00 pm

Navigating the Sea of Property Tax Exemptions (Repeated at 2:15pm)This session explores the scope of various property exemptions throughout the U.S., as well as the administrative and practical requirements for securing exemptions and satisfying compliance (filing) requirements. Types of exemptions navigated include exemptions involving non-profit organizations, financial institutions, governments, schools, libraries, manufacturing, agriculture, and green technology. Presenters will also chart leasing implications, exemptions for select incentive programs and trends by jurisdictions to either phase out or simplify burdensome personal property taxes.Learning Objectives: After attending the session, the attendee will be able to: • Gain understanding of common

and select uncommon types of personal property tax exemptions available throughout the U.S.

• Explore state-specific application and filing requirements to properly qualify for and claim exemptions

• Understand exemption qualification issues and application in leasing situations

• Obtain general familiarity with exemptions available in development incentive programs and traps associated with qualification rules

• Become aware of recent trends in threshold exemptions and attempts to phase out personal property taxes

Speaker:William D. Jozaitis, Esq., Property Tax Senior Manager – Research and Planning GE Capital Americas Chicago, IL

1:00 - 2:00 pm

Don’t Capsize Your Assessment: Office Building Valuation Assessment (Class A Office Buildings)(Repeated at 2:15pm)One of the most prevalent and commonly misunderstood property types is the commercial office building. Whether single or multi-tenant, corporate campus or smaller executive suites, occupiers and owners are faced with a significant burden in operating expenses from their real estate tax. Varied standards from jurisdiction to jurisdiction, misinterpretation of valuation methods and other subtle nuances further complicate the matter. This session will outline a systematic approach to understand the particular issues at the heart of an office building tax appeal and the key implications to drive a successful result.Learning Objectives: After attending the session, the attendee will be able to:

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• Interpret the implications of leased fee vs fee simple valuation

• Apply traditional valuation Metrics (market rent, market vacancy, market operating expenses, and market cap rates)

• Review market rent and vacancy assumptions in an appreciating marketplace

• Differentiate between cap rate compression and fee simple market cap rates

• Quantify deductions for vacancy (Tic, LCs, Rent Loss, and Investor Profit)

• Assess any other issues that create an opportunity for a deduction (Environmental Issues? Maintenance? Capital Requirements?)

Speaker:Lars P. Platt, MAI, CCIM Senior Managing Director Cushman & Wakefield, Inc. Irvine, CA

1:00 - 2:00 pm

Sailing Through the Appeal Process from Coast to CoastThis session will discuss procedures of key states, from filing the appeal to concluding the appeal.Learning Objectives: After attending the session, the attendee will be able to:• Explain the different subtleties in

the appeals process from state to state

• Formulate state-specific strategies for the appellate process in various states

• Plan a targeted approach for appeals

Speakers:Mark F. Murphy, Esq. Attorney Wulsin Murphy LLP Norwood, MA

James B. Sarnoff, Esq. Attorney Sarnoff & Baccash Chicago, IL

David C. Wilkes, Esq., CRE, FRICS Partner Huff Wilkes, LLP Tarrytown, NY

2:15 - 3:15 pm

Shiver Me Timbers – Is it a Legal Entity Change of Ownership in CA? (Repeated from 1:00pm)

Navigating the Sea of Property Tax Exemptions (Repeated from 1:00pm)

Don’t Capsize Your Assessment: Office Building Valuation Assessment (Class A Office Buildings) (Repeated from 1:00pm)

2:15 - 3:15 pm

Charting a Course for High Quality Oil and Gas Appraisals: A Review of Best Practices (Repeated at 3:30pm)In this turbulent energy environment, appraised values for oil and gas properties are changing quickly. There is now more pressure than ever to ensure that fair market value is reached. In response to the changing environment, some taxing jurisdictions are developing new appraisal rules and regulations. This session will discuss some of these important changes and review how to ensure that operating costs and obsolescence are properly quantified for these complex, income-producing properties.Learning Objectives: After attending the session, the attendee will be able to:• Identify new developments in

state valuation regulations and contrast methodologies for oil and gas property appraisal across the country

• Evaluate whether or not excess operating costs are being properly quantified in upstream discounted cash flow appraisals

• Verify that economic obsolescence for midstream and downstream properties is being recognized

Speakers:Bobby G. Adair, CMIDirector, Property TaxPhillips 66 CompanyHouston, TX

Daron Fredrickson, SPTC Tax Director Chesapeake Energy Corporation Oklahoma City, OK

3:30 - 4:30 pm

Charting a Course for High Quality Oil and Gas Appraisals: A Review of Best Practices (Repeated from 2:15pm)

3:30 - 4:30 pm

The Relevance of Fair Value Measurements for Property Tax Valuation PurposesOver the past decade, a large number of mergers and acquisitions took place. For purchase accounting purposes, the cost to acquire a target company is allocated to the fair value of the target company’s individual assets acquired and liabilities assumed. This session will cover why it is not appropriate to rely on purchase accounting transactional data to estimate the fair market value of taxpayer corporation property for property tax purposes without analyzing and understanding any differences that exist between the two standards of value and valuation purposes. Learning Objectives: After attending the session, the attendee will be able to:• Recognize the standard of value

definition differences among (a) fair value (b) fair market value,


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Learning Objectives:After attending the session, the attendee will be able to: • Identify the California Revenue

and Tax sections related to improvements

• Explain what may constitute fixtures in different industries

• Summarize some case law behind the assessment of fixtures

Speakers:Rick H. Izumi, CMI Partner ITA, LLC Chatsworth, CA Mark R. Young, CMI Property Tax Manager Tesoro Corporation Carson, CA

Tuesday, 6:00 - 10:00pmGilligan’s Island PartyHow do you assess functional obsolescence on the Skipper’s boat?


The Conference Committee, along with the Networking Committee, is planning some enjoyable and fun activities for the evening. Come dressed as your favorite Gilligan’s

Island character and participate in our “Gilligan’s Island” Costume Contest for the chance to win fun prizes. The dress code for the evening is casual island attire, meaning aloha shirts, sandals, khakis or whatever you would wear to a deserted tropical island. This special event is included in the registration fee for Conference attendees; additional guest tickets are available for purchase for $100 each. You will receive two drink tickets for the event in the Conference registration packet and there will be a cash-only bar. You must bring your badge or event ticket to get in. We look forward to seeing you there! Sponsor: DuCharme, McMillen & Associates, Inc.

and (c) investment value• Assess the differences between

financial accounting valuations and property tax valuations

• Determine whether transactional data involving taxpayer corporations is useful for property tax purposes

Speaker:John Ramirez, ASA Senior Associate Willamette Management Associates Portland, OR

3:30 - 4:30 pmAll Aboard for New Ports of Call: Global Property Tax ManagementManaging property taxes for a global portfolio confounds even the most savvy and experienced tax managers today. Widely varying tax regimes, tax burdens, valuation methods, and local procedures, are just a few of the challenges. Centralizing and overseeing the ongoing and ever-changing process often leads to virtual paralysis by owners, who often can’t answer the seemingly simple question, “what is the global property tax burden?” This session will help tax professionals answer this question.Learning Objectives: After attending the session, the attendee will be able to: • Summarize an overview of

the most relevant property tax markets in the world

• Recognize the nuances of common tax regimes outside of

the United States• Incorporate recommended best

practices for centralizing and managing tax data

• Identify and implement property tax management technology

• Assemble a high performance team for the objective putting the right team together

• Create a tax management plan that works

Speaker:David C. Wilkes, Esq., CRE, FRICS Partner Huff Wilkes, LLP Tarrytown, NY

3:30 - 4:30 pmUp Periscope: Identifying and Assessing “Fixtures” in CaliforniaThis session navigates through the complexities of the tax treatment of fixtures. It will focus on giving attendees the ability to understand fixtures and navigate how California counties tax fixtures and leasehold fixtures. The presentation will detail the fundamentals of fixtures, review the associated revenue and taxation sections, and cover certain case law with some “real world” examples. Although the discussion will focus on examples from California, the attendee will be able to apply the lessons learned to situations in other states. At the conclusion of the session, the attendee will have a better understanding of fixtures and how to manage them from a taxation standpoint.


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6:45 - 7:45 am Continental Breakfast Admittance is by badge only. Sponsor: Sikich LLP

8:00 - 9:00 am Hook, Line and Sinker: Combining Property Tax and Incentives for Best PracticesThe purpose of this session is to introduce various property tax-related incentive programs that are more complicated than most, but may also be more lucrative. The course will highlight – payments in lieu of tax in various states (AR, GA, IL and LA), Texas Chapter 313 and tax increment financing.Learning Objectives: After attending this session, the attendee will be able to:• Identify opportunities which trigger

property-tax incentives• Review the general process

related to the various programs for securing the incentives and annual compliance examples

• Identify the appropriate parties required to secure the benefits

Speakers:Daniel M. McRae, Esq Partner Seyfarth Shaw LLP Atlanta, GA Tam Vo Director Grant Thornton LLP Houston, TX

9:15 - 10:15 am

“Knot” Your Average Valuation: How Complex Properties Often Require a Unitary Valuation This session will provide an overview of the unit method with a focus on ‘navigating the turbulent waters’ in what is evolving into more service-oriented businesses that are evolving from the traditional static rate-regulated industries of the past. It looks at industries that are defined as a public utilities, are quasi-regulated or use assets that traverse multiple taxing jurisdictions with linear–based assets which span multiple taxing jurisdictions, such as telecommunications, pipelines, railroads, electric and gas utilities.Learning Objectives: After attending the session, the attendee will be able to: • Apply the common unit method

approaches to value• Distinguish between unit method

valuation approaches and locally assessed summation approaches commonly used for other industries

• Explore how state classification statutory provisions may impact industries assessed using a unit method

• Recognize some of the valuation challenges in states using a traditional unit method as industry changes and economic conditions evolve

Speaker:Robert D. Butterbaugh, CMI President Butterbaugh Tax Solutions Group LLC Middletown, DE

10:30 - 11:30am

Man Your Battle Stations! Regional Mall Assessment Valuations and Marketplace Solutions: How to Win Your CaseThis session is oriented to mall owners, especially the public REITs. It will focus on market-derived data, techniques and common mistakes assessors and their external appraisers make. It is based in part on numerous resolved mall assessment cases (negotiations and trials) over the past few years. This is a “How To” presentation and geography is not a factor.Learning Objectives: After attending the session, the attendee will be able to:• Understand key drivers in

regional mall assessment valuations

• Review market-derived data and techniques utilized in complex income-producing properties

• Recognize common mistakes assessors and their external appraisers make

• Apply strategies employed in numerous resolved mall assessment cases (both negotiations and trials)

Speaker:Peter F. Korpacz, MAI, CRE, FRICS President Korpacz Realty Advisors, Inc. Mount Airy, MD


► The program for Credits and Incentives continues on page 6.

► The program for Income Tax continues on page 14


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1:00 - 2:00 pm

Navigating an Ocean of Digital Goods This session will provide participants with an overview of the taxation of digital goods – what they are, how they are defined and where they are taxed, including the difficulties in situsing digital goods. This session will also explore the implications of increasingly popular business models, where goods are sold on a third party providers platform, including who is the seller of record, and who is responsible for tax collection.Learning Objectives: After attending the session, attendee should be able to:• Identify the different types of

digital goods• Discuss the states’ approach to

the taxation of digital goods• Recognize critical issues

associated with unique bill and collect arrangements in regards to digital goods

Speakers:Carolynn S. Iafrate Kranz, JD, CPA Chief Operating Officer Industry Sales Tax Solutions, LLC Washington, DC Marilyn A. Wethekam, Esq. Partner Horwood Marcus & Berk Chartered Chicago, IL

1:00 - 2:00 pm

Chartering a New Course: The California Manufacturing Exemption In 2013, legislation was adopted in California that established a partial sales tax exemption for purchases of equipment and other property used in certain manufacturing and research and development (R&D) activities. In 2014, a related regulation (Reg. 1525.4) was proposed, approved and finalized. The language in this new regulation ensures that a broad range of industries and purchases will qualify for the exemption. Nonetheless, as with all tax incentives, significant requirements and restrictions apply. The speakers for this session were heavily involved in shaping and interpreting the new regulation and will provide the background and legislative intent for this significant incentive. They will lead a presentation that examines how the regulation’s requirements and restrictions have since been applied and interpreted by the SBE. They will take questions from the audience in an opportunity to hear it straight from the SBE on relevent topics. They will lead a discussion of whether requests for a written opinion from the SBE are necessary as the application of this new exemption begins its evolution. Learning Objectives:After attending the session, the attendee will be able to: • Interpret and apply the

definitional requirements of California’s partial manufacturing exemption

• Predict the economic impact of tax savings related to taking advantage of this exemption

• Evaluate the relative risk of various positions and determine if written guidance is appropriate

Speakers:Joseph A. Vinatieri, Esq. Partner Bewley, Lassleben & Miller, LLP Whittier, CA Speaker from State Board of Equalization: TBA

1:00 - 2:00 pm

Put Both Oars in the Water: Combining Sales and Use Tax and Credits and Incentives for Data Center BenefitsIn today’s world, successful businesses depend on accurate data, and that drills down to data centers and how to efficiently manage them, especially their operational expenses. This session will provide an overview of the application of tax credits and economic incentives applicable to data centers. The discussion will cover what state tax credit and economic incentive opportunities could apply to new and/or existing data centers, including co-location situations. This session will also discuss best practices to employ in identifying, pursuing and securing tax credits and economic incentives related to data centers in order

to maximize potentially available benefits. Learning Objectives: After attending the session, the attendee will be able to: • Recognize data center

operations that can qualify for tax credit and economic incentive opportunities

• Identify potential opportunities and issues with new or existing data centers

• Distinguish various tax credits programs with a sales tax component and their applicability to either new data centers, or existing data centers

• Analyze best practices to secure and maximize potentially available benefits associated with data centers

• Evaluate the overall tax landscape and political landscape when considering data center incentives

Speakers:Gopika J. Parikh Senior Manager Ernst & Young LLP Washington, DCHeidi R. Thomas, CMI Senior Manager, Indirect Taxes Apollo Education Group, Inc. Phoenix, AZ

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1:00 - 2:00 pm

Don’t Get Lost at Sea: Know the Ropes of Big Data Management Ever feel overwhelmed by data? Transaction tax professionals are inundated with data that they must strategically manage to deliver value to their businesses across the entire tax lifecycle. Today’s method of doing business creates a large number of transactions to process and tag with tax attributes for compliance, accounting and operations, audit management, and planning purposes. Today’s tax technology can address these concerns with the help of big data technology. This session will focus on how to effectively manage data in order to become a strategic partner. Learning Objectives: After attending the session, the attendee will be able to: • Recognize how technology can

increase the efficiency of the tax department by streamlining day-to-day activities

• Determine if technology can create better tax rules to cover large blocks of data

• Comprehend the benefits of multiple data queries – query within a query

• Identify how to turn tax data management into real savings

Speakers:Vickie J. Friedman Director, Sales & Use Taxes CSX Transportation, Inc. Jacksonville, FLPeggi S. Rockefeller Chief Tax Officer Transaction Tax Vertex Inc. Berwyn, PA

1:00 - 2:00 pm

Resolving State Tax Disputes Without Calling in the Armada (Repeated at 2:15 pm)State revenue departments are more aggressive than ever, and it’s up to sales tax professionals and corporate tax departments to help their clients and companies navigate these rough waters by developing strategies to “resolve” their state tax disputes. Drawing from their years of experience in sailing these treacherous waters, the speakers will provide attendees with techniques to resolve state tax cases through litigation, settlement, concessions, legislative changes, rulings, as well as additional “outside the boat” strategies.Learning Objectives: After attending the session, the attendee will be able to: • Identify key tax problems/issues• Use offensive moves in audit

appeals• Determine different strategies for

resolving state tax disputes

Speakers:Andrew P. Wagner, CMI, JD, LLM Staff Vice President, Tax Law FedEx Corporation Memphis, TN Lee A. Zoeller, CMI, Esq. Partner Reed Smith LLP Philadelphia, PA

2:15-3:15 pm

Batten Down the Hatches: Industry Panel on ManufacturingIn stormy seas, knowing how to weather the storm is integral for survival. The U.S. manufacturing industry is currently experiencing a storm of its own. This session will examine various sales tax exemptions that are available to manufacturers, including important new legislation, rulings and trends. The presenters will encourage an open dialogue with attendees to identify and find solutions for current and emerging issues. Learning Objectives: After attending the session, the attendee will be able to: • Recognize the intricacies of

various sales tax exemptions • Apply strategies for effectively

implementing sales tax exemptions

• Assess individual situations and implement relevant solutions

Speakers:Mark OlsonDomestic Transaction Tax Director Tesla Motors Fremont, CA

Kirk H. Neely, CMI Manager of Indirect Taxes ABB Inc. Cary, NC

2:15-3:15 pm

Find a Safe Port in the Storm by Asking the Experts from the Northeast (New York, New Jersey and Pennsylvania)This session provides an opportunity to ask the experts about specific state sales and use tax issues. Take a “deep dive” into the legislative, judicial and administrative issues most relevant to sales tax professionals and learn best practices on how to mitigate them. The panel will cover topics of interest and recent developments with a focus on the Northeastern states.Learning Objectives: After attending the session, the attendee will be able to: • Summarize specific state sales/

use tax issues• Identify legislative, judicial, or

administrative issues that may impact business

• Examine recent trends/changes in sales/use tax related to these jurisdictional areas

• Assess how business may


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benefit or suffer from recent trends, legislative changes or hearings

Speakers:Kyle O. Sollie, CMI, Esq. Partner Reed Smith LLP Philadelphia, PA Margaret C. Wilson, CMI, Esq. Partner Wilson Agosto LLP Somerville, NJ

2:15-3:15 pm

Navigating by the Stars: Using Statistical Sampling to Avoid the Pitfalls that Produce Inaccurate ResultsDon’t miss the boat, or worse, fall overboard. The information in this session will help attendees avoid making mistakes that lead to inaccurate results in sample audits. Particular emphasis is given to the planning stage of a sample audit, arguably the most critical and important stage in the audit sample process. The secondary focus of the session is on ways to address and remediate negative outcomes in the sample audit. The format of the session is a series of true/false statements to which session participants respond and for which the true/false responses drive the discussion on the topics. Welcome aboard for a stimulating and dynamic discussion about audit sampling!


• Apply best practices in planning and managing sample audits

• Identify mistakes that lead to sample audits producing inaccurate results

• Recognize when sample audits are going badly, and how to correct the problems

Speakers:Roger Pfaffenberger, PhD Director, Audit Sampling Ryan, LLC Dallas, TX Bradley W. Tomlinson Senior Manager Zaino Hall & Farrin LLC Columbus, OH

2:15-3:15 pm

Resolving State Tax Disputes (Repeated from 1:00 pm)

3:30 - 4:30 pm

Finding Nexus in Any Port of Call (Repeated Tuesday at 2:15pm)This session will examine the current nexus standards for taxes other than income tax. The focus is on the states’ latest attempts to circumvent the Quill decision, the validity of the ever-expanding click-through nexus laws, and the role of the federal government and its impact on state jurisdiction. Finally, the session will attempt to answer that age old question: Is the agent of my agent my agent? And does the old destination

rule still apply, or is the market-based ideology changing reporting obligations?Learning Objectives: After attending the session, the attendee will be able to: • Identify whether Quill is still the

correct jurisdictional requirement• Recognize that click through

nexus is really nothing new• Interpret the next steps the

states are going to take with a marketplace nexus approach and the impact of potential federal laws

• Assess that once a taxable sale is made, which state gets the tax

Speakers:Loren L. Chumley Principal KPMG LLP Nashville, TN Jordan M. Goodman, Esq., CPA Partner Horwood Marcus & Berk Chartered Chicago, IL

3:30 - 4:30 pm

Don’t be a Loose Canon! Understand FAS 5 ASC 450-20 Sales Tax ReservesEnough with the theory only! Isn’t it time to share the practical issues surrounding identifying and setting FAS 5/ASC 450 sales tax reserves? When there is uncaptured sales or use tax liabilities how do tax professionals go about quantifying – and reserving for - exposure related to a legacy exemption certificate problem or a historical use tax accrual deficiency. The presenters will answer this question and more in a session designed for those who “roll-up their sleeves” when it’s time to reserve for indirect tax liabilities.Learning Objectives: After attending the session, the attendee will be able to: • Describe U.S. GAAP FASB

Accounting Standards Codification (ASC) 450 related to transaction tax issues

• Explain basic issues related to IFRS and IAS 37/201C Provisions, Contingent Liabilities and Contingent Assets

• Identify sales and use tax issues that should be considered under ASC 450

• Discuss various estimation methodologies for creating and documenting sales and use tax reserves under ASC 450

• Specify how to approach and consider ASC 450 related to transaction taxes within organizations


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Speakers: Kimberly Brunson, CMI Vice President, Sales Tax CIT Group, Inc. Jacksonville, FLStephanie Csan, CMI Director Sales and Use Tax Services Deloitte Tax LLP Parsippany, NJ

3:30 - 4:30 pm

Is Your CEO a Captain of Industry? SALT Knowledge Can HelpCEOs are known captains of industry, but they can’t get there without understanding the importance of SALT issues. As SALT experts, one of the key objectives should be to educate the “non-SALT” executives about the importance of SALT and the consequences of failing to consider it in strategic planning. This can extend to both M&A deals with third parties and even internal reorganizations. Attend this session to learn how to help CEOs get out ahead of SALT issues, avoid “gotchas,” and even plan for SALT benefits, all of which demonstrate value to key decision makers.

Learning Objectives: After attending the session, the attendee will be able to: • Summarize top SALT

considerations and effectively communicate them to non-SALT executives

• Identify the SALT “gotchas” that can cause heartache (or heartburn) among the top executives

• Communicate the benefits that SALT incentives and planning opportunities can yield

Speakers:Janette M. Lohman, CMI, CCIP, CPA, Esq. Partner Thompson Coburn LLP St. Louis, MO Margaret C. Wilson, CMI, Esq. Partner Wilson Agosto LLP Somerville, NJ

3:30 - 4:30 pm Calling Ship to Shore: Current Issues in Media and Telecommunication This session will be an interactive discussion on the tax challenges faced by media and telecommunication companies. Topics to be covered include recent state tax developments, new enforcement of old tax codes, and current taxing trends of the various taxing authorities applicable to the media and telecommunications industry.

Learning Objectives: After attending the session, the attendee will be able to: • Discuss current tax

developments in the media and

telecommunication industry• Identify strategies to address

the imposition of tax on common transactions for media and telecommunication companies

• Develop a basic knowledge of tax issues surrounding telecommunication services at airports, conference call services, barter/trade and possessory interest transactions

Speakers:Clark R. Calhoun, Esq. Partner Alston & Bird, LLP Los Angeles, CA Daryl Hall, Esq. Director - Indirect Tax IHeartMedia, Inc. San Antonio, TX

5:30 - 7:00 pm


Tuesday, 6:45 - 8:00 am

Continental Breakfast Admittance is by badge only.

8:15 - 9:30 amKeynote Session:Retired U.S. Navy SEAL Michael Thornton shares his vast array of Naval career experiences and translates how such courageous life encounters relate to our personal and professional lives today. Mike is a career military veteran and the proud recipient of our nation’s highest award – the Congressional Medal of Honor – for his heroic actions during a Vietnam-era reconnaissance and intelligence mission which enabled the safe extraction of all U.S. mission patrol members and saved the life of his superior officer and fellow Navy SEAL. In addition to the Congressional Medal of Honor, Mike is the recipient of countless lifetime awards, including: the Silver Star, Three Bronze Star Medals, the Purple Heart, the Meritorious Service Medal, Three Navy Commendation Medals, the Navy Achievement Medal, the Combat Action Ribbon with Gold Star, the Vietnamese Service Medal with Silver Star and Two Bronze Stars. Audiences have been inspired by Mike’s keynote tale of his Vietnam experience that led to his Medal of Honor recognition, and motivation in Mike’s interpretation of how teamwork, loyalty, dedication and perseverance are critical to

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our success in all of life’s venues – military, corporate and personal, alike.Learning Objectives: After attending this session, the attendee will be able to:• Articulate how life’s experiences





10:30 - 11:45 amGeneral Session: Tax Technology and Its Impact at VerizonJoin Verizon’s tax team of Paul Mattiola, Tony Russell and Inna Gulberg, as they discuss tax process and technology improvement and its impact at Verizon. Paul, a past President of the Association of Computers and Taxation (ACT), will discuss corporate tax technology’s transformation over time. Tony will discuss the benefits of having a tax technology strategy and Inna

and Paul will discuss how key opportunities in an organization’s tax department can be resolved by implementing a tax technology strategy. They will explain how Verizon has leveraged lessons learned to build a tax technology roadmap to bring their tax department operations into the future. The speakers will depict how tax technology has grown leaps and bounds in recent years, and how corporate tax professionals have more options than ever before to automate their processes and achieve operational excellence in their departments.Learning Objectives: After attending this session, the attendee will be able to:• Recognize the progress of Tax


processesSpeakers:Inna Gulberg, CPA Tax Manager Verizon Communications Inc. Basking Ridge, NJPaul Mattiola Director of Income Tax Operations Verizon Communications Inc. Basking Ridge, NJTony Russell Director of the Tax IT Group Verizon Communications Inc. Basking Ridge, NJ


1:00 - 2:00 pm

Find a Safe Port in the Storm by Asking the Experts from the Southwest – Arizona, New Mexico, and TexasThis session provides an opportunity to ask the experts about specific state sales and use tax issues. Take a “deep dive” into the legislative, judicial and administrative issues most relevant to sales tax professionals and learn best practices on how to mitigate them. The panel will cover topics of interest and recent development with a focus on the Southwestern states of Arizona, New Mexico and Texas. Learning Objectives: After attending the session, the attendee will be able to: • Summarize specific state sales/use

tax issues• Identify legislative, judicial, and

administrative issues that may impact business


• Assess how business may benefit or suffer from recent trends, legislative changes or hearings

Speakers:Richard Anklam President and Executive Director New Mexico Tax Research Institute Albuquerque, NM Ray Langenberg, Esq. Partner Scott, Douglass & McConnico, L.L.P. Austin, TX

Mike Stehly Vice President of Tax US Foods Tempe, AZ

1:00 - 2:00 pm

“We’re Gonna Need a Bigger Boat!”: Government Contracting – An Industry Panel The government can provide some of the trickiest waters to navigate, and it takes an experienced tax professional to successfully complete the voyage. The experts in this session can provide the tools and knowledge to position tax professionals for calmer waters. This panel will include a discussion on recent sales tax decisions, rulings, legislative changes and administrative policies impacting sales tax issues for government contractors. The panel will also facilitate a discussion on various compliance, reporting procedures, and industry practices associated with Government Cost Accounting Standards (“CAS”) and Defense Contract Audit Agency (“DCAA”).

Learning Objectives: After attending the session, the attendee will be able to: • Define key cost accounting

concepts and procurement practices relevant to sales tax and unique to the government contracting industry

• Identify industry unique title passing contract terms in Federal Acquisition Regulations (FAR) and

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sales tax implications for various jurisdictions

• Recognize purchase for resale exemptions applicable to contractor procurement activities

• Interpret the status of recent rulings, decisions, legislative changes and revenue authority procedures affecting sales tax implications for government contractors

• Dissect compliance impacts on government contractors associated with recent court decisions and policy guidelines for various jurisdictions

• Analyze reporting and compliance protocols with respect to government contracting agencies and cost accounting standards

Speakers:John Balboa Senior Tax Manager Raytheon Company Plano, TXWinston Post Principal Ryan, LLC Dallas, TX

1:00 - 2:00 pm

Learn the Ropes of Leasing Transactions The equipment finance industry provides vendors and consumers with various options for the financing of machinery, equipment and other capital expenditures. This session will examine the differences in the sales

tax treatment of capital and operating leases employed by various states. This session will cover the tax impact of the inclusion of various soft costs and ancillary service components in the amount financed. This session will also address common audit issues and how the use of tax technology can prove advantageous to both lessors and lessees. Learning Objectives:After attending the session, the attendee will be able to:• Interpret lease terms for proper tax

application to capital and operating leases

• Dissect the tax considerations needed throughout the “life of the lease”

• Analyze areas of nuance within the industry that affect sales and use tax compliance

• Evaluate how to maximize value from tax technology

• Describe audit issues common within the industry

Speakers: Jeanne Hill Director, Indirect Tax De Lage Landen Wayne, PA Gregory P. Webster Manager, Transaction Tax Altus Group Sparks, MD

1:00 - 2:00 pm

VAT/GST in Foreign Waters U.S. tax professionals have a growing need to stay abreast of VAT/GST requirements and developments across the globe. This session will cover some recently adopted and upcoming administrative and policy changes in the European Union and Canada, as well as registration requirements in Canada. In particular, the session will cover the changes and how companies need to adapt to regulations that are published late and/or are ambiguous. It will also address obligations and entitlements of nonresidents of Canada that are registered for GST and the steps that may be taken if a nonresident finds itself in a state of non-compliance. Learning Objectives: After attending the session, the attendee will be able to: • Identify recent and forthcoming

changes in VAT rules • Distinguish the likely compliance

impacts on systems, people and processes

• Evaluate several administrative changes being implemented in the EU and Canada to promote compliance, foster administrative cooperation and ease taxpayer compliance

• Determine when a nonresident of Canada may be carrying on business in Canada for GST purposes and have an obligation to register

• Comprehend the documentary requirements to support the recovery of Canadian GST.

• Perform the process and benefit of making a GST voluntary disclosure.

Speakers:James Capobianco Senior Manager PricewaterhouseCoopers LLP Vancouver, BCErik Van Der Hoeven Global Tax Automation Solution Specialist Ernst & Young LLP Seattle, WA

2:15 - 3:15 pm

Internet of Things: Getting Your Sea LegsThe Internet of Things (IoT) – the convergence of smart devices, cloud services, data and wireless connectivity – is here. CES 2015 was all about IoT and connected devices: Apple Watch, Microsoft Band, Google Glass, connected homes, self/assisted-driving cars, and advanced medical devices that are already in the hands of many consumers. But what about the refrigerator that automatically orders milk from Amazon Fresh or the Miele oven that allows you to start dinner when you leave the office? The convenience of a fully connected world does come at a cost – a tax cost. IoT has already started to stretch the boundaries of traditional and archaic tax systems. The clear lines between “tax industries” are blurring and new business partnerships and models are arising. This session examines these issues.


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Learning Objectives: After attending the session, the attendee will be able to: • Identify the sales & use tax issues

being raised as new technologies replace old buying patterns in the marketplace

• Comprehend the nuances of taxation as applied to the sales of services that have become attached to items that were once only considered to be tangible personal property

• Understand how states are reacting to the new business models of the sharing economy that continue to blur the lines as to when an item is taxable and who should be collecting and remitting the tax

Speakers:Reid Okimoto Managing Director KPMG LLP Seattle, WA Terue Yoshihara, CMI Senior Tax Manager - Indirect Taxes Microsoft Corporation Redmond, WA

2:15 - 3:15 pm

Form Over Substance: Yacht or Canoe? (Repeated at 3:30pm)Transactional taxes, such as sales and use taxes and excise taxes, significantly impact companies’ bottom lines so there is a direct incentive to minimize such taxes. Such taxes are often commonly called “form-based taxes” and neither states nor taxpayers have any obligation to go beyond the formalities of the transactions. However, states are becoming more aggressive on audit and have begun utilizing federal tax doctrines like substance over form and sham transactions to recast transactions that have historically been off limits. The panel will explain the history of these doctrines and the states’ utilization against taxpayers and will discuss how companies can defend against the states’ use of these income tax origin doctrines to attack tax minimization planning or other legitimate transactions. Learning Objectives: After attending the session, the attendee will be able to: • Comprehend the history of

substance over form, sham transaction and similar federal tax doctrines

• Consider options for developing strategies to optimize sales and use tax and excise tax burdens

• Examine recent examples of states applying substance over form and similar doctrines in the context of

transactional taxes• Update ongoing challenges to

transactional tax assessments based on substance over form and similar doctrines

• Consider ways to attack transactional tax assessments

Speakers:Mary T. Benton, Esq. Partner Alston & Bird, LLP Atlanta, GA Beth Carson, Esq. Senior Associate, General Counsel – Tax Wal-Mart Stores, Inc. Bentonville, AR Mark A. Loyd, Esq. Partner and Chair, Tax and Employee Benefits Group Bingham Greenebaum Doll LLP Louisville, KY

2:15 - 3:15 pm

Find a Safe Port in the Storm by Asking the Experts from the Southeast – Florida, Georgia, and Tennessee This session provides an opportunity to ask the experts about specific state sales and use tax issues. The speakers will cover topics of interest and recent developments in Southeastern states followed by questions submitted in advance and then will open the floor to questions from the audience. Learning Objectives: After attending the session, the attendee will be able to:

• Question the presenters regarding specific state sales/use tax issues

• Identify legislative, judicial or administrative issues that may impact your business


• Assess how business may benefit or suffer from recent trends, legislative changes or hearings

Speakers:Robert S. Goldman, CMI, Esq. Partner Madsen Goldman & Holcomb, LLP Tallahassee, FL Randy Holloway, CMI Principal, State and Local Tax Grant Thornton LLP Atlanta, GA

2:15 - 3:15 pm

Finding Nexus in Any Port of Call (Repeated from Monday @ 3:30pm)

3:30 - 4:30 pm

Sink or Swim, the Sales Taxation Future of Cloud Computing Companies are rapidly offloading key IT functions to the Cloud – are tax professionals prepared? This session will “deep dive” into cloud computing topics and conduct an interactive discussion on the sales and use tax challenges facing both providers and purchasers of cloud computing solutions. Also on the agenda are


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recent state tax developments, trends and logistical challenges being faced by businesses in this dynamic, fast paced industry.Learning Objectives: After attending the session, the attendee will be able to: • Categorize various types of cloud

computing technologies• Discover key trends in the cloud

computing industry• Determine the various types

of sales/use tax statutes that may apply to cloud computing transactions

• Interpret relevant tax statutes (many of which may be antiquated) as applied to various cloud computing transactions

• Formulate strategies to make accurate sales/use tax decisions in a rapidly-changing environment

Speakers:Jennifer Jensen, CPA State and Local Tax Director PricewaterhouseCoopers LLP McLean, VAS. Matthew McNeilly, CPA Senior Manager – State & Local Tax Amazon.com Seattle, WA

3:30 - 4:30 pm

Industry Panel of Energy Experts Explore the Gulf Coast and the U.S. Northern Border – Taxation of Oil & Gas Upstream and Oil Field Service Providers This session will include an overview from industry experts of the sales and use tax challenges and opportunities of oil and gas upstream companies operating in Louisiana, North Dakota and Texas. The presenters will share their industry experience and discuss sales and use tax compliance requirements, risks and opportunities as well as law changes applicable to oil and gas operators and oil field service providers operating in Louisiana, North Dakota and Texas.Learning Objectives: After attending the session, the attendee will be able to: • Assess the applicability of sales

and use tax to the purchase of products and services used in oil and gas exploration and production activities

• Identify the main areas of sales and use tax risk associated with oil and gas exploration and production activities in

Speakers:Ellen M. Cody, CPA Sales and Use Tax Senior Manager Weatherford Houston, TX Scott Steinbring, CPA Partner - State & Local Tax Deloitte Tax LLP Houston, TX

3:30 - 4:30 pm

Find a Safe Port in the Storm by Asking the Experts from the West CoastThis session provides an opportunity to ask the experts about specific state sales and use tax issues. The speakers will cover topics of interest and recent developments in Western states followed by questions submitted in advance and then will open the floor to questions from the audience. Learning Objectives: After attending the session, the attendee will be able to: • Question the presenters

regarding specific state sales/use tax issues

• Identify legislative, judicial or administrative issues that may impact business


• Assess how business may benefit or suffer from recent trends, legislative changes, or hearings

Speakers:Mary M. Cho, CPA Director, State and Local Tax Grant Thornton LLP Seattle, WA Roy Hui, CMI Managing Director Thompson Tax & Associates LLC Sacramento, CA

Joseph A. Vinatieri, Esq. Partner Bewley, Lassleben & Miller, LLP Whittier, CA

3:30 - 4:30 pm Form Over Substance: Yacht or Canoe? (Repeated from 2:15 pm)

Tuesday, 6:00 - 10:00pmGilligan’s Island PartyWhat is the sales and use tax on a coconut phone?


The Conference Committee, along with the Networking Committee, is planning some enjoyable and fun activities for the evening. Come dressed as your favorite Gilligan’s Island character and participate in our “Gilligan’s Island” Costume Contest for the chance to win fun prizes. The dress code for the evening is casual island attire, meaning aloha shirts, sandals, khakis or whatever you would wear to a deserted tropical island. This special event is included in the registration fee for Conference attendees; additional guest tickets are available for purchase for


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$100 each. You will receive two drink tickets for the event in the Conference registration packet and there will be a cash-only bar. You must bring your badge or event ticket to get in. Sponsor: DuCharme, McMillen & Associates, Inc.

Wednesday, July 1, 20156:45 - 7:45 am Continental Breakfast Admittance is by badge only. Sponsor: Sikich LLP

8:00 - 9:00 am

Top Ten Cases: Will The Latest Court Cases Rescue Taxpayers or Will They Remain Trapped and Stranded by the Course They’ve Set?During this session, the speakers will review and analyze the ten currently pending or recently decided cases that have the greatest national significance in the sales and use tax arena. This material will include state and federal court litigation and administrative matters focusing on nexus, digital products, reporting obligations and other issues pertinent to sales and use taxation. Learning Objectives: After attending the session, the attendee will be able to:

• Analyze key decisions and legislative actions that have established new law

• Determine the potential positive and negative effects of these new developments

• Detail the steps that need to be taken to protect company rights and opportunities and minimize future risks created by these developments

Speakers:Arthur R. Rosen, Esq. Partner McDermott Will & Emery LLP Miami, FL and New York, NYDoug Sigel, Esq. Partner Ryan Law Firm LLP Austin, TX

9:15 - 10:15 am

All Hands on Deck: The Marketplace Fairness Act:The Marketplace Fairness Act has passed the Senate and now sits in the House Judiciary Committee. Reservations about this sales tax nexus bill have been expressed by the committee and testimony has been taken regarding alternative approaches for remote sellers lacking a physical presence to collect and remit a jurisdiction’s sales tax. Yet, guarded optimism suggests that the Marketplace Fairness Act will become law sometime soon. Through spirited discourse, this session will explore the bill’s current language, proposed alternatives and

highlight traps for the unwary when the Act becomes law. Learning Objectives: After attending the session, the attendee will be able to: • Plan and develop strategies that

will minimize audit exposure• Distinguish competing proposals• Detail the key points of the

Marketplace Fairness Act (and its successors)

• Explain Chaffetz’s Remote Transactions Parity Act and Goodlatte’s Online Sales Simplification Act (hybrid origin-sourcing alternative)

• Define “remote seller” and the registration implications

• Explain “origin state” and which rules apply

• Conduct exemption/resale certificate management

• Conduct business in an environment where physical presence standards coexist with economic presence standards

• State audit activity and its implication for newly registered taxpayers

Speakers:Stephen P. Kranz, Esq. Partner McDermott Will & Emery LLP Washington, DC Mark F. Sommer, Esq. Attorney Frost Brown Todd LLC Louisville, KY

Warren D. Townsend, CMI Senior Director Specialty Tax Wal-Mart Stores, Inc. Bentonville, AR

10:30 - 11:30 am

Mock Congressional Hearing: Taxation of Remote Sellers This session will provide participants with a front row seat (much better than CSPAN) to a congressional committee hearing on the issue of remote sales tax collection. Hearing witnesses will present various solutions and criticisms to the remote sales tax collection issue and alternatives. Members of the committee will question the witnesses and demonstrate democracy in action. The chair of the committee will help narrate (in plain English) for the audience. Learning Objectives:After attending the session, the attendee will be able to:• Describe the dynamics of a

congressional hearing• Understand the practical effects

and unintended consequences of various congressional proposals to tax remote sellers

• Identify the issues, both pro and con, regarding each of the alternative approaches to the remote sales tax collection issue

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Participants:Loren L. Chumley Principal KPMG LLP Nashville, TN Jordan M. Goodman, Esq., CPA Partner Horwood Marcus & Berk Chartered Chicago, IL Janette Lohman, CMI, CCIP, CP Partner Thompson Coburn, LLP St. Louis, MOCarolynn S. Iafrate Kranz, JD, CPA Chief Operating Officer Industry Sales Tax Solutions, LLC Washington, DC Stephen Kranz, Esq. Partner McDermott Will & Emery LLP Washington, DC Doug Sigel, Esq. Partner Ryan Law Firm LLP Austin, TX Michael D. Sontag, Esq. Member Bass, Berry & Sims PLC Nashville, TN


Sales Tax Program - Wednesday

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Any IPT member or employee of a company/firm with member(s) in the In-stitute may register for the Conference. The registration fee provides for the usual Conference expenses and also includes pre-session continental break-fasts, luncheons, receptions, refreshment breaks, Tuesday eventing event and Conference materials. All spouses/social guests are charged additional fees. Admission to all social functions and sessions is by display of badge (tickets when applicable).

The early registration fee for IPT members is $595 before May 28, 2015. Reg-istrants save $50 if payment is received prior to May 28, 2015. The Conference registration fee is $645 after May 28, 2015. Individuals who are not members of IPT, but whose company or firm has members in IPT, may attend the Con-ference for an additional $250 charge. In this case, the total Conference fee for nonmembers would be $845 before May 28, 2015, and $895 after May 28, 2015. If registrants so elect, they may join as an Income, Property, Sales Tax or Cred-its and Incentives Associate Member (provided their company already has a member in IPT) for annual dues of $275. In this case, the total Conference fee would be $870 before May 28, 2015, and $920 after May 28, 2015. Dues are nonrefundable even if registration is cancelled. See registration form. Mem-bers may also register for the Conference online at IPT’s website www.ipt.org. Please follow the instructions on the sign-in page. Faxed registrations are subject to the payment due date and cancellation fees. There is a cancellation charge of $100. Any faxed registration that is not cancelled in writing prior to the June 19, 2015 cut-off date is subject to the entire Conference fee. All requests for refunds must be in writing. No refunds for cancellations will be given after June 19, 2015 (5:00 pm EDT). All registra-tions are to be handled in ADVANCE through the IPT office. If a person is not registered in advance, a surcharge of $50 will be assessed over and above the registration fee. There is a substitution charge of $40 on or before May 28, 2015; it becomes a $50 charge after that date (a substitute must be someone from your company). All registrations must be paid in full within three weeks of acceptance and prior to Conference (there is a $50 late fee if payment is still outstanding as of June 28, 2015). Confirmation of acceptance will be sent.All fees must be in U.S. funds. The following credit cards may be used: Ameri-can Express, VISA and MasterCard. In order for credit cards to be processed, it is important that the information requested on the registration form be filled out completely. If the address on your registration form differs from the billing address for your credit card, you must provide IPT with the credit card billing address.For more information regarding administrative policies, such as complaint and refund, please contact our office at 404-240-2300.Make checks payable to: Institute for Professionals in TaxationMail payment to:

Registration Information:Institute for Professionals in TaxationBuilding 600, Suite L-21200 Abernathy Road, NEAtlanta, GA 30328Phone: 404-240-2300Fax: 404-240-2315

Spouse/Guest Information:Conferees who bring their spouse/guest to the Conference are required to pay for the events attended by the spouse/guest. The optional IPT events available are the continental breakfast, Sunday and Monday night receptions, and the Tuesday night Gilligan’s Island Party. See registration form.

Hotel Information and Reservations:The Institute’s Annual Conference is being held at the Hilton San Diego Bayfront, 1 Park Boulevard, San Diego, California, 92101. A dedicated booking website has been created for your convenience. Room reservations and special requests should be made directly with the hotel as soon as possible. You may make, modify and cancel hotel reservations online at: https://resweb.passkey.com/go/IPT2015. You may also reserve your accommodations by calling the hotel’s dedicated group reservation phone number at 1-800-445-8667 and referencing group code IPT. In order to ensure receiving the special group rate of $229 for single or double accommodations (plus applicable taxes and fees), be certain to identify yourself as being affiliated with IPT. All reservations must be accompanied by a first-night’s room deposit, refundable upon the hotel receiving 48 hours advance cancellation notice. Reservations requested after the room block is filled or beyond the cut-off date of May 19, 2015, whichever comes first, are subject to availability. Rooms may still be available after the room block fills or beyond the cut-off date, but not necessarily at the group rate. Check-in time is 4:00 p.m. and check-out time is 12:00 noon. In order to avoid an early check-out fee of $75.00, guests should advise the hotel at or before check-in of any change in planned length of stay. The Hilton San Diego Bayfront is located 5 miles from the San Diego Airport. The approximate cost of cab fare from the airport to the hotel is $15 one way. Super Shuttle (http://www.supershuttle.com/Locations/SANAirportShuttleSanDiego.aspx) offers a Shared Ride Van Service from the airport to the hotel for $12. Self parking at the hotel is $36.00. Prices are subject to change.

Continuing Education Credits: Approximately seventeen (16.5) CPE credits (including 1 IPT ethics credit hour) are available for full attendance Monday through Wednesday. Each attendee will be able to request a copy of his or her scanned attendance (Certificate of Attendance) through the IPT website on the “My Participation” tab approximately two weeks after the end of the conference.

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The Institute for Professionals in Taxation® is registered with the National As-sociation of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org. In accor-dance with the standards of the National Registry of CPE Sponsors, CPE credits have been based on a 50-minute hour. As required by regulatory agencies, IPT must verify individual attendance at ses-sions in order to grant Continuing Education Credits. Each attendee’s name badge has a unique barcode that identifies that individual. In order to obtain CE credit, each individual must scan his or her bar-coded badge during the first 15 minutes of each session. No credit for the session will be given to un-scanned attendees.All current CMIs and CCIPs registered for the Conference will have a special color-coded badge to signify the CMI and CCIP designation. CMIs and CCIPs will receive hour-for-hour continuing education credits for actual session attendance.

Dress:

For the Conference, dress is business casual, with a reminder; meeting room tem-peratures and personal comfort ranges vary widely. Since meeting rooms always seem cool, please bring a sweater or jacket. On Tuesday, get in the spirit of the theme and come dressed as your favorite Gilligan’s Island character to participate in our “Gilligan’s Island” Costume Contest for the chance to win fun prizes. The dress code for the evening is casual island attire, meaning aloha shirts, sandals, khakis or whatever you would wear to a deserted tropical island. This special event is included in the registration fee for Conference attendees; additional spouse or guest tickets are available for purchase for $100 each. You will receive two drink tickets for the event in the Conference registration packet and there will be a cash-only bar. You must bring your badge or event ticket to get in.

Consent to Use of Photographic ImagesPhotos will be taken at this event and may be published in IPT publications, multi-media presentations, website, LinkedIn and Facebook pages, and other IPT related social media sites. Registration and attendance at, or participation in, IPT meetings or other activities constitutes agreement by the registrant/speaker/attendee to IPT’s use and distribution of the registrant’s, speaker’s, or attendee’s image or voice in photographs, videotapes, electronic reproductions, and tapes of such events and activities.Prerequisites: Minimum 3 years of professional experienceProgram Level: AdvancedRecommended Field of Study: Taxation & Regulatory EthicsInstructional Method: Group LiveAdvance Preparation Required: None

IP T 2015 Annual Conference Sponsors

Ad Valorem Assessment Advisors, Inc.

Advantax Group, LLC

Allyn International Services, Inc.

Cahill, Davis & O’Neall, LLP

DuCharme, McMillen & Associates, Inc.

Ernst & Young LLP

Gangloff & Gangloff

Grant Thornton LLP

Industrial Tax Consulting

Karen H. Bauernschmidt Co., LPA

Law Offices of Nicolas A. Furia, PLLC

Madsen Goldman & Holcomb, LLP

Marvin F. Poer and Company

McGladrey LLP

Messina Multistate Tax LLC

National Association of Property Tax Attorneys

Pritchett Sales and Use Tax Consulting

Property Tax Assistance Co., Inc. (PTA)

Pullman & Comley, LLC

Reed Smith LLP

R.E. McElroy, LLC

Ryan

Ryan Law Firm, LLP

Tax Advisors Group

Weinstein Realty Advisors

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IP T 2015 Annual Conference Event Sponsors

Monday Breakfast

Monday Lunch

Monday Night Reception

Tuesday Night Reception/Dinner

Wednesday Breakfast

Annual Conference Event Sponsors, continued

Internet Service

Charging Station

Mobile App

Resources were made available to the Institute for the Annual Conference through the Institute’s Sponsorship Program. Contributions were made by the companies listed above to defray costs associated with the program. The Institute sincerely appreciates the contributions made to the Annual Conference by the sponsorship participants. For information on how to participate in the Sponsorship Program, visit IPT’s website, www.ipt.org.

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IPT Board of Governors 2014 - 2015

Officers

President:Arthur E. Bennett, CMI

Property Tax Assistance Co., Inc.

First Vice President:Margaret C. Wilson, CMI, Esq.

Wilson Agosto LLP

Second Vice President:Chris G. Muntifering, CMI

MPT Consulting

Immediate Past President:Arlene M. Klika, CMI

Schneider

Board of Governors

Carolyn L. Carpenter, CMI, CPA JMC Express, Inc.

Leslie S. Fisher, CMI E. I. Du Pont de Nemours & Company

Garfield A. Grant, CMI, CPADuCharme, McMillen & Associates, Inc.

Rick H. Izumi, CMIITA, LLC

Kenneth R. Marsh, CMITransCanada Pipelines Limited

Faranak Naghavi, CPAErnst & Young LLP

Carolyn M. Shantz, CMI, CPASuperior Energy Services

Andrew P. Wagner, CMI, JD, LLMFedEx Corporation

Allan J. Wells, CMIABB Inc.

Corporate Counsel Lee A. Zoeller, CMI, Esq.

Reed Smith LLP

IPT Executive Director Cass D. Vickers

IPT 2015 Annual Conference CommitteeOverall Chair: Nancy Flagg, CPA, Ernst & Young LLP

Credits and IncentivesMarcus Panasewicz, Chair Deloitte Tax LLP

Margaret Estes, CPA Wal-Mart Stores, Inc.

Brittany Mack, CCIP Walgreen Co.

James Pomponi, CPA PricewaterhouseCoopers, LLP

Tim Schram, CPA Grant Thornton LLP

Property TaxDonald L. Lippert, Jr., CMI, Chair Grant Thornton LLP

Jeffrey C. Mills, CMI, Vice Chair Mills Consulting Group

Richard J. Ayoob, Esq. Ajalat, Polley, Ayoob & Matarese

Christopher M. Bischof, CMI Altus Group

Joseph J. Calvanico, CMI, ASA Madison Appraisal, LLC

Matthew K. Kuhl, CMI, MBA Chevron Corporation

Mindy McLees, CMI DuCharme, McMillen & Associates, Inc.

Tatyana Medovaya, CMI General Electric Capital Corp.

Zachary S. Parrish, CMI Cushman & Wakefield, Inc.

Amy Reilly Sallusti, Esq. Geary, Porter & Donovan, P.C.

Domingo Tenreiro, CMI Seventy Seven Energy

Income TaxApril M. Nevarez, CMI, Chair XO Communications LLC

Amy F. Nogid, Esq., Vice Chair Morrison & Foerster LLP

Eddie Delgado, CMI PricewaterhouseCoopers LLP

Olga Goldberg, Esq. Sutherland Asbill & Brennan LLP

Breen M. Schiller, Esq. Horwood Marcus & Berk Chartered

Jeffrey K. Schuetz, CMI RubinBrown LLP

Eric Stein, CPA Ryan, LLC

Sales TaxEdward H. Ben, CPA, Chair Altus Group

Berranthia Brown, CMI The Coca-Cola Company

Lanie A. Carson, CMI Ryan, LLC

Edward Andrew Chapman, CMI Alvarez & Marsal Taxand, LLC

Vanessa Frank, CMI Restoration Hardware, Inc.

Brent R. Fryar, CMI, CPA Wal-Mart Stores, Inc.

Nancy-Mylene Lemay CMI, CGA, MS PricewaterhouseCoopers LLP

Carolyn M. Shantz, CMI, CPA Superior Energy Services, Inc.

Tracy T. Watts, CMI Grant Thornton LLP

Documents

IPT Conference th Annual · The Relevance of Fair Value Measurements for Property Tax Valuation Purposes All Aboard for New Ports of Call: Global Property Tax Management “Fixtures”