VIRTUAL - State Tax 360° Conference

Wednesday, November 2 8:25am - 4:35pm

(Check-In 8:15am)

Add to Calendar

Online

8.00 Credits

Member Price $269.00

Price will increase by $35 after 10/26

Non-Member Price $394.00

Price will increase by $35 after 10/26

Overview

*IMPORTANT:  This is the virtual option for the State Tax 360 Conference

While we are planning for all speakers to attend in person, due to the uncertainty of today’s environment and varying company policies, some speakers may need to appear via livestream if circumstances necessitate it.

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.

Notice

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 2

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 provide taxpayers with convenient, easily accessible services.

In addition to his duties with DRS, Governor Ned Lamont named Commissioner Boughton as his senior advisor for infrastructure in December of 2021. In this role, Commissioner Boughton acts as the Lamont administration’s senior voice on infrastructure. He coordinates a multi-agency approach to administering funds from the bipartisan Infrastructure Investment and Jobs Act. Commissioner Boughton and his infrastructure teamwork to ensure that the investments made with these federal funds are coordinated, strategic, and equitable.

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.

Mark was the longest-serving mayor in Danbury’s history, elected to office for a 10th term in 2019. During his time in office, he was committed to 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 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 2023 tax topics and answer questions from members. 

This session is available to registrants and their guests

General Session

9:05am - 10:05am 2022 Connecticut Legislative, Administrative and Judicial Tax Update

Louis Schatz Partner, Shipman & Goodwin LLP

Louis Schatz

Louis Schatz 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

Lou Schatz will present the session, "2022 Connecticut Legislative, Administrative and Judicial Tax Update" during the Connecticut Society of CPAs State Tax Conference. This session will provide a detailed summary of the Connecticut tax law changes adopted by the 2022 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.

This session is available to registrants and their guests

General Session

10:20am - 12:00pm 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.

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.

Mr. Biello serves on the Malcom Baldridge School of Business Executive Advisory Board for Post University. 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

Mireille Eastman Taxpayer Advocate, Massachusetts Department of Revenue

Mireille Eastman

Mireille Eastman is the Taxpayer Advocate at the Massachusetts Department of Revenue (DOR). Previously, she was an attorney in the Rulings & Regulations Bureau, and before that she was an attorney in the Litigation Bureau. She is the primary author of several state tax regulations and numerous administrative pronouncements, and has litigated or co-litigated several high-profile DOR cases. In 2020, she was awarded the DOR Commonwealth Citation for Outstanding Performance. In 2017, she was awarded the Manuel Carballo Governor’s Award for Excellence in Public Service for her work on the Governor’s Regulatory Review Project Team. In 2013, she was awarded the DOR Performance Recognition Award for her work on the DOR Pilot Mediation Program. Ms. Eastman briefly worked in private practice before joining DOR and holds an undergraduate degree from Hunter College and a law degree, from Boston University School Law School.

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

John Biello - Deputy Commissioner, Connecticut Department of Revenue Services

Mireille Eastman - Taxpayer Advocate at the Massachusetts Department of Revenue

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

More speakers coming soon

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

This session is available to registrants and their guests

General Session

12:45pm - 1:45pm A Post-Covid Update on Residency and the State Tax Implications of Remote Work

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 practicallaw.com, 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 in 2020, 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.  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.  Since then, most states have shifted back to their old rules, though employers and employees have not been so fast to abandon remote work as the new normal.  So problematic telecommuting tax issues remain  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. We’ll also give an update on what’s happening in the residency space, as taxpayers settle into their new, post-Covid homes or as some taxpayers start to migrate back home.

This session is available to registrants and their guests

General Session

1:50pm - 3:20pm The Evolving State Economic Nexus Landscape & Taxpayer Implications

Jennifer Loughery Director of State and Local Tax, PwC

Jennifer Loughery

Jennifer is a State and Local Tax Director within the PwC Philadelphia office specializing in income tax consulting and compliance for the financial services industry. Her multistate tax experience includes pass-through entity structuring and planning, corporate tax structuring and planning for multinational companies, tax controversy, review of state and local tax financial statement provisions, pass-through entity and corporate state and local tax compliance and compliance review, realty transfer tax as well as credits & incentives. She specializes in the financial services industry and has also served public and private companies across a variety of sectors, including the retail and consumer, industrial products, pharma, insurance and homebuilder industries.

Jennifer joined PwC in 2007 after graduating from the Pennsylvania State University with her B.S. in Accounting. She received her Masters in Taxation from Villanova University School of Law in 2016. Jennifer is a licensed CPA in Pennsylvania and is a member of the AICPA and PICPA. Within the PICPA, she is an active member of the state tax committee, leads the state tax committee on pass-through entity taxation, has published articles in the Pennsylvania CPA Journal and was a recipient of the 2021 PICPA Young Leader Award. Within PwC, Jenn has published several Pennsylvania tax insights and is a member of the Women’s Inclusion Network leadership team.

Elizabeth Schraeder Director, Indirect Tax, PwC

Elizabeth Schraeder

Overview Elizabeth is a Director with PwC’s Indirect Tax practice, based in Dallas. She has more than 13 years of multifaceted experience as a dedicated digital transformation leader. She focuses on emerging technology, process improvement, and effective use of artificial intelligence and data analytics. Her primary expertise is strategic transformation within Global Indirect Tax departments across a variety of industries, including oil and gas, retail, manufacturing, healthcare, construction, and telecommunications.

Relevant Experience Elizabeth leverages her experience of Indirect Tax consulting, technology product owner, business operations, and managed services to personally relate to tax pain points and scale strategic solutions.

Since rejoining PwC, has held leadership positions in PwC Products & Technology driving organizational transformation and product sales.

Elizabeth brings her experience to several Global Indirect Tax compliance engagements with a critical focus on achieving executive KPIs.

As PwC’s VAT Compliance Operations and Governance Leader, she is responsible for the delivery and client integration of PwC’s VAT compliance services.

Experience and Certification Elizabeth holds a MBA and BBA in Accounting from the University of Houston System, and is a Certified Public Accountant (CPA) in Texas and Georgia. Elizabeth also is a Certified Member of the Institute (CMI) in Sales Tax through the Institute for Professionals in Taxation (IPT) and a Green Belt Lean Six Sigma.

Presented by: Jennifer T. Loughery - Director of State and Local Tax at PwC

Elizabeth Schraeder - Director, Indirect Tax at PwC

Economic nexus is likely something you've heard many times before. But what exactly does "substantial" mean and why are states evolving how they define nexus? This session will provide answers to those questions and address the latest updates related to economic nexus for both state income and sales/use tax. You'll also hear proven methods of how companies are proactively managing the impact of economic nexus to stay ahead of regulatory requirements.

This session is available to registrants and their guests

General Session

3:35pm - 4:35pm Multistate Passthrough Entity Tax Considerations – What You Need to Know

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.

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

With the Internal Revenue Service sanctioning the PET deduction and the U.S. Supreme Court’s denying certiorari to the constitutional challenge by Connecticut and others, the enactment of elective passthrough entity income taxes has proliferated to over 25 states.  This session will discuss the federal and multistate income tax considerations and consequences that a tax practitioner needs to understand before advising their passthrough entity clients about deciding whether to elect into a state’s PET regime. 

This session is available to registrants and their guests

Non-Member Price $394.00

Member Price $269.00