Agenda

Registration / Continental Breakfast
                
Opening Remarks and Polling
                
National SALT Update

Join Professor Richard Pomp in his debate with the Council on State Taxation’s Executive Director Doug Lindholm as they recap the nation’s top state tax cases, federal legislation, policy developments and controversies over the last year with an informative and engaging presentation designed to keep practitioners current on non-New England developments and create a framework to approach emerging issues with insight.

                
The New England "State of the States"

Join Joe Huddleston, former Executive Director of the Multistate Tax Commission, as he again leads this year’s engaging discussion with a panel of representatives from each of the six New England state revenue agencies regarding top tax administration and policy issues for practitioners and industry.

                
Break
                
The Elephant in the Room: Federal Tax Reform

No discussion of taxes is complete without an examination of the prospects for federal tax reform. An understanding of the proposals Congress is considering and their implications for state taxes is vital to any state tax professional. Our DC experts will break out their crystal balls and provide us with an analysis of what Washington is thinking about when it comes to tax reform and what it may mean for states and their tax structures.

                
Lunch - Guest Speaker: RI Governor Gina Raimodo (Invited)
                
TRACK A - A Deep Dive into the SALT Implications of Federal Tax Reform

Republicans and President Trump have promised significant federal tax reform in 2017. This session will review key aspects of the House Blueprint for Tax Reform, President Trump’s 2017 Tax Reform for Economic Growth and American Jobs plan, and other tax reform proposals being considered by Congress through a state tax lens. The panelists will evaluate the state tax implications of these proposals, including state conformity, federal rate reductions, potential border adjustments, expensing of capital investments, interest expense deductions, repatriation of foreign earnings, NOL deductions, and state
tax deductions, and discuss anticipated State legislative responses.

                
TRACK B - One of These is Not Like the Other: Litigation and Appeals in New England

Join these New England tax practitioners as they compare and contrast the administrative and legal appeals systems among the six states. From their unique taxpayer and Department of Revenue Services perspective, our presenters will discuss various procedures, do’s and don’ts, and traps to avoid.

                
TRACK A - State Tax Issues with Pass-Through Entities

Pass-through entity issues are becoming increasingly complex in the SALT world, particularly with the new federal partnership audit rules. Our panel will provide a national update on significant developments in state taxation of pass-through entities, summarize the status of the federal partnership audit rules and discuss potential state impacts, and highlight practical considerations in the compliance area.

                
TRACK B - Filling Out the Map: New England Combined Filing

With all six New England states having adopted combined reporting as of 2016, it’s time to explore the nuances of each system. Our presenters will compare and contrast key issues among the states’ regimes, including recent audit issues, group composition decisions, NOL and credit attribution, and apportionment/sourcing issues.

                
Break
                
Everything Important in Sales and Use Tax in One Hour

No matter what your tax background is, grab your coffee and be ready for a full hour discussion of the most significant sales and use tax issues facing industry across the country. Practitioners will leave this session knowing the status of remote seller taxation, recent nexus decisions, perplexing sourcing issues, taxation of marketplace providers and real-time sales tax remittance, class action suits, cloud computing, and other emerging technology.

                
Top Issues in New England SALT

Don’t miss this staple of the Forum which highlights the top legislative, judicial and administrative tax developments during the past year in New England. This year the panel will address these highlights through a multistate issues approach, identifying key trends and comparisons among the New England states.

                
Networking Reception

All Attendees are invited to join the Forum’s networking reception following the conference.