LIVESTREAM - State Tax 360° Conference

Wednesday, November 3 8:15am - Thursday, November 4 12:30pm

(Check-In 8:10am)

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8.00 Credits

Member Price $269.00

Price will increase by $35 on 10/27

Non-Member Price $394.00

Price will increase by $35 on 10/27


This virtual conference will be broken up into two 4-hour days (8:20 am - 12:30 pm on November 3 and 8:20 am - 12:00 pm on November 4).

Please note that when you register for this conference you are automatically registering for both days.

State Tax 360° is the educational and networking experience tax professionals in Connecticut have been waiting for! In this fresh approach, local experts in state taxation will discuss the latest topics and answer your questions. Participants will then have a series of local resources to turn to when that sticky tax issue arises. State Tax 360° is a great opportunity to learn about high-level topics, network with other professionals, and bring additional value to your clients.


By registering for this program and, accordingly, receiving the eMaterials, you're acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.

Wednesday, November 3

General Session

8:30am - 9:00am Message from the CT DRS Commissioner

Mark Boughton Commissioner, State of CT, Dept of Revenue Services

Mark Boughton

Mark D. Boughton was nominated to be commissioner of the Connecticut Department of Revenue Services by Governor Ned Lamont on December 11th, 2020. A resolution confirming his nomination was approved by House members of the General Assembly’s Executive and Legislative Nominations Committee on January 19th, 2021, and by the Connecticut House of Representatives on February 24th, 2021.

At the Department of Revenue Services (DRS), Commissioner Boughton has prioritized fair and equitable tax administration and excellent customer service. He is leading the Department during a multi-year modernization initiative, which will stage an environment that supports data-driven tax collection, offers enhanced online tax filing and payment options, and promotes voluntary taxpayer compliance. The DRS initiative aligns with the Lamont Administration’s design to modernize state government and bring convenient, easily accessible services to taxpayers.

Born and raised in Danbury, Mark attended Danbury public schools and graduated from Danbury High School in 1982. Upon graduation, he remained in his home state and attended Central Connecticut State University, earning a Bachelor of Science in History. He went on to receive his Master’s in Educational Psychology from Western Connecticut State University in Danbury.

Mark served in the United States Army Reserve from 1983 to 1989, where he achieved the rank of Sergeant. He returned to Danbury High School in 1987 to teach Social Studies. As a highly regarded educator, he continues to be a leading advocate of quality education for all children.

Having always had a deep love for public service, Mark served as a member of the Danbury Planning Commission from 1995 to 1998, and later went on to serve three years as Connecticut’s 138th District State Representative. During his time as State Representative, he achieved a perfect voting record in the General Assembly, where he was ranking member of the Environment Committee, as well as a member of the Education Committee.

Elected to office for a 10th term in 2019, Mark was the longest serving mayor in Danbury’s history. During his time in office, he was committed to a top-notch education, infrastructure enhancement, and public safety. For several years, Danbury was selected as the “Safest City” in Connecticut, and among the top best places to live in the U.S. Mark remains devoted to keeping Danbury as the “Greatest Place to Live, Work, and Be Educated.”

Presented by: Mark D. Boughton - Commissioner of the Connecticut Department of Revenue Services

Revenue Services Commissioner Mark Boughton will reflect on his first year and discuss current initiatives, including recent state legislation and progress on the agency’s multi-year modernization initiative that is improving the customer’s experience. Commissioner Boughton will also look ahead to potential 2022 tax topics and answer questions from members

General Session

9:05am - 9:55am 2021 Connecticut Legislative, Administrative and Judicial Tax Update

Louis Schatz Partner, Shipman & Goodwin LLP

Louis Schatz

Louis Schatz has served as chair of Shipman’s Tax and Employee Benefits Practice Group for more than 20 years and, from 2007 to 2017, served on the firm’s Management Committee. A past chair of the Tax Section of the Connecticut Bar Association, Lou draws on his decades of experience in Federal and Connecticut tax matters to help clients understand the real-world impact of complex tax laws and regulations, make effective tax-planning decisions, and resolve disputes with tax authorities.

In addition to being a tax-specific counsel, Lou serves as a trusted, primary relationship partner for many of his clients. He has developed strong relationships within the accounting community and has a deep understanding of the connection between business performance and tax strategy. Lou uses these insights to help clients identify and assess potential opportunities and challenges and engage appropriate counsel and other advisors to address a broad range of legal, financial and business issues.

Lou advises clients from across the spectrum — including high-net worth individuals, family-owned and privately held businesses, and national and multinational, companies. He has particular experience representing closely-held businesses organized as limited liability companies, partnerships and S corporations; real estate joint ventures; and taxpayers involved in federal and Connecticut tax controversies. In recognition of his experience and legal acumen, he has been appointed to several State of Connecticut tax panels, advisory boards and special committees tasked with reviewing and providing recommendations on a range of state tax laws.

Lou was a primary organizer of the firm’s Opportunity Zones team, a multidisciplinary group that advises clients on the federal program that provides incentives to invest in economically distressed urban and rural communities. In this regard, Lou counsels clients — including institutional investors, developers, banks, private equity and venture capital firms, fund sponsors, private investors, family offices and nonprofits — from across the country on opportunity zone matters both within and without the State of Connecticut.

Committed to educating business leaders as well as the next generation of legal and tax professionals, Lou is a frequent lecturer on Federal and Connecticut tax, partnership and limited liability company issues. For many years, he has provided annual updates on Connecticut tax developments to accountants practicing in New York and New Jersey. His recent lectures include presentations to the Connecticut Bar Association, the Connecticut Society of CPAs, the Connecticut Business and Industry Association, the National Conference of CPA Practitioners, the New York State Society of CPAs, the Long Island Tax Practitioner Symposium, the National Business Institute, the University of Connecticut Income Tax School, the New England Tax Institute and the Foundation for Accounting Education in New York City.

Lou is widely published; among numerous articles, book chapters and commentaries, he authored the latest edition of Connecticut Limited Liability Act: Forms and Practice Manual, the leading treatise in Connecticut on limited liability companies.

Presented by: Louis B. Schatz - Partner, Shipman & Goodwin LLP

This session will provide a detailed summary of the Connecticut tax law changes adopted by the 2021 legislative session.  In addition, the session will review recent administrative guidance issued by the Connecticut Department of Revenue Services as well as recent Court decisions impacting Connecticut tax law.

General Session

10:05am - 11:45am Multi-State Tax Department Panel

Anthony Switajewski State and Local Tax Principal, CLA

Anthony Switajewski

Tony has more than 35 years of experience in federal and state taxation and has specialized in multistate taxation issues for the past 25 years. He specializes in business, personal, and sales and use taxation for multinational enterprises, as well as for privately held businesses and their owners.

Throughout his career Tony has gained broad industry experience in manufacturing, distribution, retail, construction, biotechnology, software development, e-commerce, professional services and financial services.

Technical experience • Multi-State Income and Non-Income Taxation o Business Taxation (corporate and passthrough entities) o Individual Income Taxation o Sales and Use Taxation o State & Local Tax Audit and Appellate Controversies • CLA’s National SALT Quality Control Representative • CLA National State Income and Franchise Tax Member

Education and professional involvement • Certified Public Accountant in the state of Connecticut • Master of Science in Taxation from University of Hartford • Bachelor of Science in Accounting from Central Connecticut State University • American Institute of Certified Public Accountants member • Connecticut Business & Industry Association (CBIA) - Tax Committee member • Connecticut Certified Public Accountants (CTCPA) - Current State Tax Committee chairperson

John Biello Deputy Commissioner, State of CT, Dept of Revenue Services

John Biello

John Biello is the current Deputy Commissioner and Director of the Audit and Compliance Division of the Connecticut Department of Revenue Services. He also served as the Acting Commissioner for much of 2020 where he led the agency through the Covid-19 pandemic.

Throughout his 31 year career at DRS, Mr. Biello has played an active role with emerging issues. He most recently led the agencies Strategic Plan Administration Unit overseeing a portfolio of agency projects and initiatives. He has also served as an audit representative on various Department of Revenue Services committees including the department’s Tax Policy Group, Interdivisional Tax Team, the department’s Speakers Bureau, Withholding Tax Implementation Team, and Forms Committee.

Mr. Biello has had the opportunity to speak at many seminars and conferences including those sponsored by the UConn Tax School, The Federation of Tax Administrators, The Connecticut Society of CPA’s, The Connecticut Bar Association, The North Eastern States Tax Officials Association, The UConn Law School Tax Clinic, The Cornell University State and Local Tax Group and the NYU State and Local Tax Group.

He holds a bachelor’s degree in accounting as well as a Master’s degree in Public Administration.

Neena Savage Tax Administrator, Rhode Island Department of Revenue

Neena Savage

Neena S. Savage was appointed Rhode Island’s Tax Administrator on January 4, 2017. She is an attorney with almost 30 years of legal experience in the non-profit, public and private sectors and became Acting Tax Administrator in December 2015, after joining the Division of Taxation in February 2015 as Associate Director of Revenue Services and Assistant Tax Administrator.

Neena holds a Bachelor of Science degree from Texas A&M University and a Juris Doctorate from the Washington College of Law of the American University.

She entered State service in 1997 at the Rhode Island Department of Business Regulation (DBR) where she held a number of positions in her 18-year career, eventually becoming Deputy Director and Executive Counsel. While at DBR, she became experienced in all facets of regulatory enforcement and in the ever increasing and dynamic pace at which commerce and especially e-commerce presents unique governmental challenges and opportunities. In addition to her regulatory enforcement work, she worked on the implementation of online insurance and banking licensing systems and collaborated with key public and private sector banking representatives to tackle emerging cybersecurity challenges in the banking sector. Prior to entering the public sector, Neena practiced law as an attorney at Edwards & Angell and Rhode Island Legal Services.

Division of Taxation

As Tax Administrator, she is responsible for providing the overall guidance and direction of the Division of Taxation, which has approximately 250 employees and an expenditure budget of $35.7 million for the current fiscal year. The Division administers more than 50 tax types and fees and is projected to collect approximately $4 billion in revenue for the current fiscal year.

The Division is part of the Department of Revenue, which also oversees the Lottery, Motor Vehicles, and Municipal Finance Divisions, as well as the Office of Revenue Analysis

Rebecca Forter Deputy Commissioner, Tax Policy Div., Massachusetts Department of Revenue

Rebecca Forter

Rebecca Forter is Deputy Commissioner for Tax Policy and Chief of the Rulings & Regulations Bureau at the Massachusetts Department of Revenue. In her current role, Rebecca 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. Before becoming Chief of the Rulings & Regulations Bureau in 2015, Rebecca served as a Counsel in the Bureau. 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. She is a graduate of Princeton University and Columbia University School of Law.

John Ficara Director, New Jersey Division of Taxation

John Ficara

John Ficara has been functioning as the Director of the New Jersey Division of Taxation since January 4, 2016. The Director oversees a staff of more than 1,400 who are responsible for the administration, enforcement and collection of 42 individual and business tax types in the State of New Jersey. John was previously Director of Tax and Tax Counsel for Columbus McKinnon Corporation, a Buffalo based global manufacturer of material handling equipment. He also was Corporate Tax Counsel for BASF, a German based global chemical manufacturing company, with US operations based in Florham Park, New Jersey. He has over four decades of experience as a tax professional, including seven years with Ernst & Young, and he has been an Adjunct Professor of Tax in the Fairleigh Dickinson University Graduate Tax program. A licensed Certified Public Accountant and Attorney, John earned his Law Degree from the Fordham University School of Law, and his Master’s in Tax law Degree from the NYU Graduate Law School.

Moderated by : Tony Switajewski  - State and Local Tax Principal at CLA (CliftonLarsonAllen LLP)

John Biello - Deputy Commissioner, Connecticut Department of Revenue Services

John Ficara - Director, New Jersey Division of Taxation

Rebecca Forter - Deputy Commissioner, Tax Policy Division, Massachusetts Department of Revenue

Neena S. Savage - Tax Administrator, Rhode Island Department of Revenue, Division of Taxation

Representatives from the state tax departments will discuss important administrative, operational, and state tax developments.

General Session

11:50am - 12:30pm You Became a Multi-State Business (Whether You Wanted to or Not)

Jennifer Whalley State Tax Manager, Amphenol Corporation

Jennifer Whalley

Jennifer Whalley is the State Tax Manager for Amphenol Corporation, a publicly traded Fortune 500 company headquartered in Wallingford, CT. Previously she was in public accounting providing state and local tax planning, compliance and audit defense services for various tax types including state income, sales and use, and gross receipts taxes.

Jennifer has worked with a broad range of clients on multi-state consulting projects and due diligence relating to mergers and acquisitions, as well as navigating the impact of sales tax developments and the states’ response to federal tax reform for her current employer. In addition, she has extensive experience in resolving Connecticut income tax and sales and use tax issues.

Jennifer is a member of the Connecticut Society of Certified Public Accountants (“CTCPA”). She has served as chair of the CTCPA State Tax Committee and is a former member of the CTCPA Advisory Committee. She is on the Board of Directors of the New England State and Local Tax Forum.

Jennifer received a bachelor’s degree in hotel, restaurant and travel administration from the University of Massachusetts and a master’s degree in accounting from Western New England College.

Patrick Duffany J.D. Managing Partner of Tax, CohnReznick LLP

Patrick Duffany J.D.

Patrick J. Duffany, JD, CPA, is the Managing Partner of CohnReznick’s tax practice. Patrick has more than 25 years of public accounting experience, including 17 years as the lead state and local tax (SALT) professional for multinational and multistate companies while with a “Big 4” firm. Prior to taking over as our Firm’s senior tax partner, Patrick was the partner in charge of our National Tax and State & Local Tax Services Practices. In addition to his role as the Firm’s Managing Partner - Tax, Patrick is the lead tax partner on a number of our larger clients, ensuring the delivery of tax services to some of our most complex clients. He provides guidance and assistance with matters in connection with various state and local taxes, including income/franchise, sales and use, conveyance, property, and gross receipts taxes. He is a frequent speaker and author on a wide range of state tax topics.

Patrick initiated and managed the implementation of sophisticated and complex corporate restructurings and assisted with other transaction-related tasks, including due diligence and post-merger integration issues. He has significant experience representing clients before state tax authorities including audit, refund claims, voluntary disclosures, appeals, ruling requests, and petitions, and with respect to various issues and areas such as forced combination, unitary business, discretionary authority provisions, apportionment, and alternate apportionment methodologies.

Patrick serves on the Connecticut Business and Industry Association’s state tax committee; is chair of the CTCPA’s State Tax Committee; and regularly participates in working groups with the Connecticut Department of Revenue Services, including the unitary, market research, and ad hoc working groups. He is also an active member of the Marine Corps League.

Presented by: Patrick J. Duffany, JD, CPA - Managing Partner – Tax at CohnReznick

Jennifer Whalley - Manager – State Tax at Amphenol Corporation

An update on nexus and sourcing rules that are creating income and sales tax filing requirements in other states for Connecticut based businesses.

Thursday, November 4

General Session

8:30am - 9:30am New Federal Partnership Audit Regime and What it Means for the States

Helen Hecht Uniformity Counsel, Multistate Tax Commission

Helen Hecht

Helen Hecht is the uniformity counsel to the Multistate Tax Commission, the administrative body created by the Multistate Tax Compact in 1967 to promote uniformity and compatibility in state tax systems. Ms. Hecht has been with the MTC since July 2014 and served until June 2020 as the MTC general counsel. Prior to coming to the MTC, Ms. Hecht worked for five years as tax counsel for the Federation of Tax Administrators, the Washington, D.C. based membership organization for the state revenue agencies. Before joining the FTA, Ms. Hecht was in private practice first with KPMG, LLP and then at the law firm Sutin, Thayer & Browne, PC, in Albuquerque, New Mexico.

Ms. Hecht began her career at the New Mexico Taxation and Revenue Department where she worked for over ten years—starting out as a tax collector and holding various positions including auditor, audit supervisor, audit manager, and bureau chief. While with the Taxation and Revenue Department, Ms. Hecht headed up the agency’s audit training program, oversaw the rewriting of the state’s audit manual, and instituted procedures for developing audit, technical, and administrative policies and programs.

While with the Federation of Tax Administrators, Ms. Hecht published a bi-weekly newsletter on legal developments for the organization’s members. She has written numerous articles for publication in professional journals and sits on the Bloomberg State Tax Adivosry Board, the Journal of Multistate Taxation and Incentives editorial advisory board, and the Tax Notes State advisory board . Ms. Hecht has given numerous speeches and presentations on matters of state tax policy and administrative process and has testified before legislative committees concerning state tax systems and related legal issues. Ms. Hecht has helped teach state and local tax courses at the UNM Law School and is a founding member of the New Mexico Tax Research Institute.

Ms. Hecht received her JD from the University of New Mexico Law School, graduating magna cum laude. She received bachelors and masters of accounting degrees from New Mexico State University. She is a certified public accountant, a member of the New Mexico bar, and admitted before the United States Supreme Court.

Presented by: Helen Hecht - Uniformity Counsel, Multistate Tax Commission

The federal Bipartisan Budget Act of 2015 created a new centralized partnership audit regime for large partnership audits of years beginning January 1, 2018. The IRS has issued regulations and forms, as well as other guidance, describing how the process will work—including how the partnership may be assessed for taxes on federal adjustments. As a result, states have had to take steps to make sure they can assess state tax related to those federal adjustments, especially where the partnership pays the tax or elects to use the new “push-out” method. The Multistate Tax Commission created a model law, in conjunction with the AICPA, the ABA, and others. This presentation will give a summary of how that model law works and what partnerships may expect when they undergo a federal tax audit that results in federal adjustments.

General Session

9:45am - 10:45am Passthrough Entity Taxes in the Tristate Area

Elizabeth Pascal Partner, Hodgson Russ LLP

Elizabeth Pascal

Liz concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. Liz has also helped many clients successfully navigate New York State’s voluntary disclosure process. She works with each client to determine the optimal strategy to resolve tax issues, whether negotiation through the audit process, litigation, or tax planning.

Prior to joining Hodgson Russ, Liz served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, she was a professor of comparative politics and has taught at Connecticut College, Wesleyan University, and University at Buffalo.

Presented by: Elizabeth Pascal - Partner at Hodgson Russ LLP

In response to the $10,000 cap on state and local tax deductions imposed by the Tax Cuts and Jobs Act (TCJA) in 2017, a number of states have passed so-called SALT deduction workaround taxes, imposing state income tax on passthrough entities (PTEs) rather than their owners. Connecticut was a pioneer, passing its PTE tax in 2018.  Since that time, both New Jersey and now New York have passed their own versions of a PTE tax.  In this session, we’ll compare the New Jersey and New York versions of the PTE tax with Connecticut’s tax and examine the similarities and differences among the three tax regimes.  We’ll go through some specific examples to see how the different taxes might play out differently, depending on whether the entity is a partnership or an S corporation, how it is owned, and in which states it does business.  Finally, we’ll look at some unanswered questions and concerns, particularly with the newer PTE taxes in New Jersey and New York, and a few lessons learned after three years of Connecticut’s PTE tax.

General Session

11:00am - 12:00pm Taxing Telecommuters: Personal Income and Withholding Tax Issues

Timothy Noonan Partner, Hodgson Russ LLP

Timothy Noonan

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 20 years, he has handled more than 1,500 personal income tax, sales tax, corporate tax, or other New York tax audits. Tim also has handled about 100 cases in New York’s Division of Tax Appeals.

Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. Tim also coauthored the 2018 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York StateTax Assessments–Fourth Edition, published by the New York State Bar Association. He is often quoted by media outlets, including The Wall Street Journal, The New York Times and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored a publication, What to Expect in a Residency Audit, a copy of which can be accessed here.

As the “Noonan” in “Noonan’s Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues and is a member of the Advisory Board of Tax Analysts’ State Tax Notes. In addition to the CCH Residency and Allocation Audit Handbook, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association’s Sales and Use Tax Deskbook, the “New York Sales Tax Guide” published by, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 200 articles in state and local tax publications around the country over the past several years.

Tim speaks on state tax issues for audiences around the country on an average of 20 times a year, including a regular stint on the CCH webinar circuit. He also runs the award-winning Noonan’s Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law. Tim co-authors a monthly column for Law360 titled “NY Tax Minute.”

Tim also has handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.

Presented by: Timothy P. Noonan - Partner at Hodgson Russ LLP

Prior to Covid, almost all states took the position that an employee’s physical presence dictated where tax was due, with only a handful employing “convenience rules” that imposed tax based on the employer’s location.  But with the nationwide shift to remote work, some states decided not to change the employee’s income tax obligations (and/or the employer’s withholding obligations) based on the employee’s temporary work in their home state—creating essentially “convenience-type” rules for personal income and withholding tax purposes.  But others decided to keep their physical-presence rules and impose tax based on where the employee was working, even if they were working from home.  The result: a hodge-podge of inconsistent state rules with different start and end dates, often resulting in double taxes on the same income.  In this session, we’ll talk specifically about what Connecticut and New York are doing on the topic, and also outline the different positions states are taking and go through some real-life examples to help employers and employees navigate these complex issues.

Non-Member Price $394.00

Member Price $269.00