Thursday, January 13, 2022 – Friday, January 14, 2022 | 8:20am – 12:00pm

State Tax Conference

Register Here

You could pay $0 for this course! 
This qualifies for reimbursement through the State Workforce Training Express Fund. Firms/companies with fewer than 100 staff will receive 100% reimbusement, and firms/companies with over 100 staff will receive 50% reimbursement. You must register for this course and apply for reimbursement through the Workforce Training Express Fund website three weeks in advance to be eligible. The workforce ID for this conference is: 1134192. To learn more click here or contact Julia Ekelund at jekelund@masscpas.org.

The MassCPAs is closely monitoring COVID-19, and will keep you informed on any changes to our programs.

 

Agenda

Thursday, January 13, 2022

 

8:25 – 8:30 a.m. 

Welcome and Opening Remarks

 

8:30 – 9:30 a.m. 

Department of Revenue Update

Geoffrey Snyder, Department of Revenue

Rebecca Forter, Department of Revenue

Sharen Brown, Department of Revenue

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

 

9:40 – 10:40 a.m. 

Appellate Tax Board Update

Mark DeFrancisco, Esq., Massachusetts Appellate Tax Board

In this session, we’ll receive an overview of recent Appellate Tax Board (ATB) and appellate court decisions during calendar year 2021.

10:50 a.m. – 11:50 a.m. 

Concurrent Sessions (choose one)

 

Session 1: State Tax Implications of Federal Tax Legislation

Alexis Morrison-Howe, Deloitte

Join this session to hear the state corporate and individual income tax implications of the latest Congressional actions. While the focus will be on Massachusetts, the session will also examine impacts on other states.

 

Session 2: Remote Workers and Consequences for Employers and Employees

Leanne Scott, Baker Newman Noyes

This session will provide an in-depth review – specific to remote workers – of the consequences for employers and employees considering income tax withholding, unemployment, nexus for other tax types and other related matters.

 

Session 3: Exploring the National Landscape of Pass-Through Entity (“PTE”) Taxes

Barry Horowitz, CPA, MST, WithumSmith+Brown

The Tax Cuts and Jobs Act (TCJA) imposed limitations on the amount of state and local tax (SALT) individuals (or pass-through business owners) may deduct for federal income tax. States have responded by enacting various workaround bills to mitigate the impact of the limitation. New York has recently enacted its own legislation to reduce the impact of the TCJA, which required analysis and election into the program by October 15, 2021, for the current calendar year. For this session, we’ll review the pass-through entity tax election along with how different states are handling the pass-through entity tax. We’ll also discuss different factors that may play a role when considering an election.

 

12:00 – 1:00 p.m. 

State Tax and Technology

Rich Jones, Sullivan & Worcester LLP

Rapidly evolving advances in technology redefine the very nature of the products and services that are bought and sold. But our state tax laws have not kept apace, leaving taxing authorities and businesses to struggle over how to apply old-school tax laws to new-fangled technologies. The discussion will address the state tax implications for various incarnations of software and internet transactions, and recent Massachusetts case law.

1:00 p.m.

Day 1 Closing Remarks

 

Friday, January 14, 2022

 

8:25 – 8:30 a.m.

Day 2 Welcome & Opening Remarks

 

8:30 – 9:30 a.m. 

Legislative Update

Zach Donah, Massachusetts Society of CPAs

Larry Liuzzo, Massachusetts Society of CPAs

 

9:40 – 10:40 a.m. 

Concurrent Sessions (choose one)

 

Session 1: Estate, Gift, and Income Tax Reform – What’s Left and What Now!

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

This session will provide a deep dive into the various estate, gift and income tax planning techniques that were commonly employed by practitioners, some of which have survived and some of which will likely be eliminated in connection with the new administration’s tax reform efforts. Topics will include estate and gift tax exemptions, estate and income tax rates and brackets, capital gain tax rates, grantor retained annuity trusts, intentionally defective irrevocable grantor trusts, step-up in basis or lack thereof and income in respect of a decedent. We’ll also cover so-called grandfathered trusts, such as life insurance trusts and existing intentionally defective irrevocable trusts.

 

Session 2: Sales/Use Tax for Contractors, An Identity Crisis

Rich Jones, Sullivan & Worcester LLP

For sales tax purposes, contractors who construct or improve real property are distinguished from vendors that sell tangible personal property. But for many businesses, including granite countertop companies, cabinet makers, flooring specialists and electricians, there is industry-wide confusion. In this session we’ll discuss the fundamentals, nuances, troubling Massachusetts DOR audit policies and best strategies to help avoid the consequences of getting it wrong.

 

Session 3: Federal and State Credits and Incentives

Jenna Lewis, EY

Join us for a discussion on the employee retention credit and other incentives that are available for federal and state filings. We’ll also discuss the benefits of the incentives and how we can guide clients to help reduce their federal and state tax liabilities, while ensuring they gather and organize the proper documentation needed for the credits they take on their returns.

 

10:50 a.m. – 11:50 a.m. 

National Trends in State and Local Tax Policy

Joe Crosby, MultiState Associates, Inc.

Karl Frieden, Council on State Taxation

In this session we’ll discuss the most significant trends in state and local tax policy in 2021, including state tax conformity with federal tax reform, state and local tax revenue growth, state responses to the Wayfair decision, the unexpected explosion of marketplace facilitator statutes and the most important state and local tax cases. We’ll also highlight state tax trends and issues to be mindful of in 2022.

11:50 - 11:55 a.m.

Day 2 Closing Remarks

Speakers

Joseph Crosby

Joseph Crosby

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

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Leo Cushing

Leo Cushing

Leo Cushing, Esq., CPA, LLM, is founding partner at Cushing & Dolan, P.C., a Boston based law firm specializing in closely held businesses, taxation, sophisticated estate planning, elder law and real estate. His practice includes all aspects of sophisticated estate planning techniques, asset protection, trust planning, charitable giving and resolution of tax controversies. In addition, Cushing has lectured extensively since 1984 and in 2018, was awarded from M.C.L.E. a Scholar Mentor Award for his 30 years of service in lecturing in over 80 programs on behalf of M.C.L.E. He is also an active member of the Massachusetts Real Estate Bar Association (REBA) where he chairs the Estate Planning, Trusts and Estate Administration Section devoted to reviewing and providing commentary and opinions on pending legislation and case law affecting real estate and trust/probate matters.

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Mark DeFrancisco

Mark DeFrancisco

Mark DeFrancisco is chief counsel of the Massachusetts Appellate Tax Board. He has nearly 30 years of experience in the area of state and local taxation, in both the public sector as Counsel to the Board and in private practice as a state and local tax litigator.

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Zachary Donah

Zachary Donah

Zach Donah is the Senior Director of Advocacy at the MSCPA. In that role, Zach oversee the Society’s Government Relations and the Academic and Career Development programs and the MSCPA Educational Foundation. Prior to joining the Society in 2013, Zach served as a Legislative Director and Chief of Staff in the Massachusetts State Senate.

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Rebecca Forter

Rebecca Forter

Rebecca Forter is deputy commissioner for Tax Policy and Chief of the Rulings & Regulations Bureau at the Massachusetts Department of Revenue (DOR) where she is responsible for ensuring that the state’s revenue statutes are supported by clear regulatory and other guidance, and that the department communicates effectively with media outlets, legislators, taxpayers and tax practitioners about the state’s tax laws. Prior to joining DOR, she practiced at law firms in New York and Boston, where she advised clients on the federal and international tax consequences of a variety of transactions, including private investment fund formations and investments, mergers and acquisitions, joint ventures and restructurings.

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Karl Frieden

Karl Frieden

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

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Richard Jones

Richard Jones

Richard L. Jones, Esq. is a partner in the Tax Department in the Boston office of Sullivan & Worcester. He concentrates on state tax litigation and transactional planning involving corporate, franchise, personal income, and sales/use tax matters. He has broad experience before the Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting.

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Jenna Lewis

Jenna Lewis

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

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Larry Liuzzo

Geoffrey Snyder

Geoffrey Snyder

Geoffrey Snyder is the commissioner for the Massachusetts Department of Revenue (DOR) where he is responsible for administering the tax, child support and municipal finance laws of the Commonwealth of Massachusetts. He has several decades of senior-level leadership experience in the financial industry and previously served as the deputy commissioner of administrative affairs and acting chief financial officer at the DOR from 2016 into 2019. In his role as deputy commissioner, Snyder provided oversight of finance, human resources, facilities management, the Office of Ethics and Employee Responsibility, internal audit, labor relations and risk management functions

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Sponsors

Conference Credits

This course is 8.00 credits

Conference Fees

MassCPAs-AICPA Member
$319.00
MassCPAs Member
$319.00
AICPA Member
$399.00
Non-Member
$399.00

Conference Cost

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

Note: This course has sessions associated with it, please select one topic within each session.

Registrants

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01/13/22, 10:50am – 10:50am Must select one session per timeslot
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01/14/22, 9:40am – 10:40am Must select one session per timeslot
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