Artwork Details

2015

Texas Margin Tax Conference

Austin Sep 25, 2015 AT&T Conference Center
Conference Concluded

Live Webcast Sep 25, 2015
Conference Concluded

Buy

Related products: Materials

SUPPORTING ORGANIZATION
Texas Taxpayers and Research Association

Download Brochure (PDF)

Overview

If you offer financial, legal or tax advice to entities doing business in Texas, don't miss UT Law’s 2015 Texas Margin Tax Conference. This year’s conference covers the latest developments from the 84th Legislature and reviews recent case law. The program is designed to be informative and interactive, and features Ask the Auditors and Ask Tax Policy sessions in which your questions get answered by Comptroller senior personnel who administer the margin tax.

Gain practical insights from the tax experts who are tackling typical and tough real-world issues, including COGS, apportionment, constitutional challenges, franchise tax credits, combined reporting, ethical concerns and more.

Event Schedule

Program is subject to change.
All times are Central Time Zone.

Time

Credit

Subject

Speaker
Friday Morning, September 25, 2015
Presiding Officer:
Ray Langenberg, Scott Douglass & McConnico LLP - Austin, TX
7:30 am
Austin Only

Registration Opens

Includes continental breakfast.
8:20 am

Welcoming Remarks
8:30 am

1.00 hr

Ask the Auditors

Comptroller auditors discuss their perspectives on conducting franchise tax audits, and respond to questions from the attendees. Please submit your questions in advance to conferenceQA@utcle.org or on-site at the conference registration desk.

Moderator:
Curtis James Osterloh, Scott Douglass & McConnico LLP - Austin, TX
Panelists:
Bobby Lebkowsky, Texas Comptroller of Public Accounts - Dallas, TX
Sharon Ozbun, Texas Comptroller of Public Accounts - Austin, TX
9:30 am

0.75 hr

Taxes Under the Commerce Clause, the Equal Protection Clause, and the Due Process Clause

The states are testing their taxing limits and taxpayers have had some successes and failures with constitutional challenges. Evaluate whether our courts are changing the rules of the game for nexus and other constitutional issues.

Ray Langenberg, Scott Douglass & McConnico LLP - Austin, TX
10:15 am

Break
10:30 am

0.75 hr

Cost of Goods Sold: Alexander’s Terrible, Horrible, No Good, Very Bad Day

Explore the evolving saga of a deduction that busted the revenue estimate and wreaked havoc on compliance and audit review with a discussion of key issues and major developments in the interpretation of the cost of goods sold deduction.

David H. Gilliland, Duggins Wren Mann & Romero, LLP - Austin, TX
11:15 am

0.50 hr

Franchise Tax Credits

Discover what existing franchise tax credits survived the legislative session and what new opportunities exist.

Janet Spies, Texas Tax Training and Consulting - Austin, TX
11:45 am
Austin Only

Pick Up Lunch

Included in registration.
Friday Afternoon, September 25, 2015
Presiding Officer:
Christina A. Mondrik, Mondrik & Associates - Austin, TX
LUNCHEON PRESENTATION
12:05 pm

0.75 hr

Legislative Wrap-Up and Policy Issues

Review the finished and unfinished business of the 2015 legislative session and the implications for the future.

Dale Craymer, Texas Taxpayers and Research Association - Austin, TX
12:50 pm

Break
1:05 pm

0.75 hr

Total Revenue: Origins, Exclusions and Consequences

Determining the total revenue tax base is an important tool for franchise tax planning. What must be included and what may be excluded? Learn how to properly identify properly reportable revenue and applicable exclusions for franchise tax purposes.

Christina A. Mondrik, Mondrik & Associates - Austin, TX
1:50 pm

0.75 hr

Apportionment

Apportionment of multi-state revenue remains at the forefront of tax planning and litigation. Analyze the struggle for three-factor alternative apportionment in Texas and other hot topics that could save significant tax dollars.

David E. Colmenero, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Dallas, TX
2:35 pm

Break
2:45 pm

0.50 hr

Business Aspects of Combined Reporting

Review of the Texas franchise tax combined reporting standard and the issues combined reporting can raise in common business structures including: compliance issues for combined group members; changes in a reporting group due to the acquisition or sale of a company; the potential need for tax sharing agreements; and joint and several liability for Texas franchise tax owed by members of a combined Texas report.

Steven D. Moore, Jackson Walker L.L.P. - Austin, TX
3:15 pm

1.00 hr

Ask Tax Policy

Key officials from the Comptroller’s Tax Policy Division discuss their perspectives on franchise tax policy issues and respond to questions from the audience. Please submit your questions in advance to conferenceQA@utcle.org or on-site at the conference registration desk.

Moderator:
Christina A. Mondrik, Mondrik & Associates - Austin, TX
Panelist:
Sarah L. Pai, Texas Comptroller of Public Accounts - Austin, TX
4:15 pm

0.75 hr ethics

Ethical Potholes and Pitfalls at SOAH: Insights from an Administrative Law Judge

Hear the perspectives of a judge who regularly presides over tax cases at the State Office of Administrative Hearings. Explore the application of professional standards of conduct for attorneys during such proceedings, including the Lawyer’s Creed and the Disciplinary Rules of Professional Conduct. Learn about the restrictions on ex parte communications and the sanction powers of administrative law judges, including the imposition of a fraud penalty for acts committed during the hearing process.

Hon. Peter Brooks, State Office of Administrative Hearings - Austin, TX
5:00 pm

Adjourn

Download Schedule

Conference Faculty

Hon. Peter Brooks

State Office of Administrative Hearings
Austin, TX

David E. Colmenero

Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, TX

Dale Craymer

Texas Taxpayers and Research Association
Austin, TX

David H. Gilliland

Duggins Wren Mann & Romero, LLP
Austin, TX

Ray Langenberg

Scott Douglass & McConnico LLP
Austin, TX

Bobby Lebkowsky

Texas Comptroller of Public Accounts
Dallas, TX

Christina A. Mondrik

Mondrik & Associates
Austin, TX

Steven D. Moore

Jackson Walker L.L.P.
Austin, TX

Curtis James Osterloh

Scott Douglass & McConnico LLP
Austin, TX

Sharon Ozbun

Texas Comptroller of Public Accounts
Austin, TX

Sarah L. Pai

Texas Comptroller of Public Accounts
Austin, TX

Janet Spies

Texas Tax Training and Consulting
Austin, TX

Planning Committee

Ray Langenberg—Chair

Scott Douglass & McConnico LLP
Austin, TX

Hon. Peter Brooks

State Office of Administrative Hearings
Austin, TX

David E. Colmenero

Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, TX

David H. Gilliland

Duggins Wren Mann & Romero, LLP
Austin, TX

Christina A. Mondrik

Mondrik & Associates
Austin, TX

Janet Spies

Texas Tax Training and Consulting
Austin, TX

MCLE Credit

Texas – 7.50 hrs | 0.75 hrs Ethics
Legal Specialization(s): Tax Law

You may claim your credit online in Your Briefcase, and UT Law CLE will report credit on your behalf to the State Bar of Texas. A Certificate of Attendance will be provided in Your Briefcase for your records. The system reports Texas CLE credit every Tuesday. If you are claiming credit in the last week of your birth month, self-report your CLE credit directly to the State Bar of Texas at texasbar.com, using the course number provided on your certificate of attendance.

California – 7.50 hrs | 0.75 hrs Ethics

You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov. UT Law CLE will maintain Attendance Records for four years.

Oklahoma – 9.00 hrs | 1.00 hrs Ethics

You must claim and certify your credit online in Your Briefcase, then you will then be provided a Certificate of Attendance for your records. UT Law CLE will report credit on your behalf to the Oklahoma Bar Association within 30 days after the conference.

Other Credit

TX Accounting CPE – 9.00 hrs

The University of Texas School of Law (Provider #250) live conferences are presumptively approved by The Texas State Board of Public Accountancy for Texas Accounting CPE credit based on a 50-minute credit hour. Approved for general CPE credit only.

At the conference, you are welcome to sign in on the Accounting CPE Record of Attendance form at the registration desk, but we are now reporting all credit online. You will receive a Texas Accounting Certificate of Completion in Your Briefcase. Self-report your CPE credit directly to TSBPA. UT Law CLE will maintain Attendance Records for four years.

Contact us at accreditation@utcle.org if you have additional questions.

MCLE Credit

Texas – 7.50 hrs | 0.75 hrs Ethics
Legal Specialization(s): Tax Law

You may claim your credit online in Your Briefcase, and UT Law CLE will report credit on your behalf to the State Bar of Texas. A Certificate of Completion will be emailed to you upon claiming credit. The system reports Texas CLE credit every Tuesday. If you are claiming credit in the last week of your birth month, self-report your CLE credit directly to the State Bar of Texas at texasbar.com, using the course number provided on your certificate of attendance.

California – 7.50 hrs | 0.75 hrs Ethics

To claim California MCLE credit, California credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion.

You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov. UT Law CLE will maintain Attendance Records for four years.

MCLE credit is presented based on a 60-minute credit hour.

Other Credit

TX Accounting CPE – 9.00 hrs

The University of Texas School of Law (Provider #250) live webcast presentations meet the requirements and are presumptively approved by the Texas State Board of Public Accountancy for Texas Accounting CPE credit based on a 50-minute credit hour. Approved for general CPE credit only.

This accreditation requires attendance verification. In compliance with the rules, UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

To claim Texas Accounting CPE credit, the Texas Accounting CPE credit option must be selected PRIOR to viewing the live webcast. Upon claiming credit, a Certificate of Completion will be emailed to you. Self-report your CPE credit directly to the Texas State Board of Public Accountancy.

Contact us at accreditation@utcle.org if you have additional questions.

Key Dates

Austin – Sep 25, 2015 – AT&T Conference Center

Conference Concluded

Live Webcast – Sep 25, 2015

Conference Concluded

Buy

Austin
Live Webcast

Individual
Last day for $325.00 Regular pricing: Sep 18, 2015

$375.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $290.00 Regular pricing: Sep 18, 2015

$340.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $260.00 Regular pricing: Sep 18, 2015

$310.00 for registrations received after this time

Last day for cancellation (full refund): Sep 18, 2015

$50 processing fee applied after this date

Last day for cancellation: Sep 21, 2015

Individual
Last day for $275.00 Regular pricing: Sep 25, 2015

$275.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $245.00 Regular pricing: Sep 25, 2015

$245.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $220.00 Regular pricing: Sep 25, 2015

$220.00 for registrations received after this time

Last day for cancellation (full refund): Sep 18, 2015

$50 processing fee applied after this date

Last day for cancellation: Sep 21, 2015

Venue

AT&T Conference Center

The University of Texas at Austin
1900 University Avenue
Austin, TX
877.744.8822 (reservations)
Map

Parking Information

Free daily self-parking at UT garages. Separate fees apply for valet and overnight parking.

2015

Texas Margin Tax Conference

Austin Sep 25, 2015 AT&T Conference Center Conference Concluded

Live Webcast Sep 25, 2015 Conference Concluded

Buy

Related products: Materials

Overview

Event Schedule

Friday Morning, September 25, 2015

Friday Afternoon, September 25, 2015

Conference Faculty

Hon. Peter Brooks

David E. Colmenero

Dale Craymer

David H. Gilliland

Ray Langenberg

Bobby Lebkowsky

Christina A. Mondrik

Steven D. Moore

Curtis James Osterloh

Sharon Ozbun

Sarah L. Pai

Janet Spies

Planning Committee

Ray Langenberg—Chair

Hon. Peter Brooks

David E. Colmenero

David H. Gilliland

Christina A. Mondrik

Janet Spies

Credit Info

MCLE Credit

Other Credit

MCLE Credit

Other Credit

Key Dates

Venue

AT&T Conference Center

Parking Information

Stay in the loop with UT Law CLE

Austin Sep 25, 2015 AT&T Conference Center
Conference Concluded

Live Webcast Sep 25, 2015
Conference Concluded