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Overview

The 63rd Annual Taxation Conference features an impressive slate of topics with regionally and nationally renowned speakers covering current trends, updates in tax regulation and policy, and much more. 

  • Gain insight into corporate taxation, reform efforts, and the state of the tax world with Mark Prater, Deputy Staff Director and Chief Tax Counsel for the United States Senate Finance Committee
  • Get the latest on Texas State and Local tax law changes, including the impact of recent legislative and judicial developments
  • Hear from Glenn A. Hegar, new Texas Comptroller of Public Accounts, on his plans for the office
  • Collect practical tips for working with foreign partnerships and real estate investments
  • Explore recent developments in federal income taxation with Professor Bruce McGovern
  • Earn up to 2.25 hours of ethics credit, including an hour on Ethics Landmines for 2015
Continue on Friday with Professor Stanley M. Johanson’s popular one-day Estate Planning Workshop offering lively discussion, practical advice and updates.

Event Schedule

  • Time
    Credit
    Subject
    Speaker
  • Wednesday Morning, Dec. 2, 2015
    Presiding Officer:
    James F. Martens, Martens, Todd, Leonard, Taylor & Ahlrich - Austin, TX
  • 7:30 am
    Registration Opens

    Includes continental breakfast.
  • 8:35 am
    Welcoming Remarks
  • 8:45 am
    2.00 hrs
    Recent Developments in Federal Income Taxation

    Bruce A. McGovern, South Texas College of Law - Houston, TX

    Review significant court decisions, rulings and statutory and regulatory developments of the past year.
  • 10:45 am
    Break
  • 11:00 am
    1.00 hr
    Texas State Tax Update

    Danielle Ahlrich, Martens, Todd, Leonard, Taylor & Ahlrich - Austin, TX

    Assess the Texas sales and use tax and franchise tax legislative amendments, recent court cases, administrative developments, and trending issues. Specific topics include: sales tax legislation for aircraft leases, ongoing franchise tax apportionment litigation, the impact of the Texas Supreme Court’s denial of Petition in Titan Transportation, the Third Court of Appeals’ decision in Ryan, LLC regarding refund prerequisites, and Texas’s attempt to create taxing nexus through software licensing.
  • 12:00 pm
    Pick Up Lunch

    Included in registration.
  • Wednesday Afternoon, Dec. 2, 2015
    Presiding Officer:
    Christina A. Mondrik, Mondrik & Associates - Austin, TX
  • LUNCHEON PRESENTATION
  • 12:20 pm
    0.50 hr
    Report from the CFO of Texas

    Glenn A. Hegar, Comptroller, Texas Comptroller of Public Accounts - Austin, TX

    Comptroller Hegar will discuss the trends and issues affecting the Texas economy and its regions. Understanding where we are today can help all of us ensure that we remain prosperous tomorrow.
  • 12:50 pm
    Break
  • 1:05 pm
    1.00 hr
    0.25 hr ethics
    S Corporation Opportunities and Pitfalls

    Christina A. Mondrik, Mondrik & Associates - Austin, TX

    S Corporation elections are popular, especially among small business owners. However, many business owners who have made the election are unaware of potential risks related to assignment of income, reasonable compensation requirements, and other lurking issues. Uncover common audit issues related to S Corporations, how businesses may avoid them, and considerations to discuss with taxpayers related to their choice of entity and whether it continues to make sense as time progresses.
  • 2:05 pm
    1.00 hr
    Crossing the State Tax Nexus Line—To Which States Must Tax Be Paid and How Much Is Owed?

    Arthur R. Rosen, McDermott Will & Emery - New York, NY

    Economic nexus (being subject to tax due to the mere presence of customers in a state) has been adopted by numerous states. Single-sales-factor market-based apportionment  has similarly been adopted by numerous states. The intersection of these two developments means that virtually all businesses must be prepared to determine to what states income and other business activity taxes must be paid and how much tax may be due. Explore these issues and concerns so businesses can decide whether to pay, reserve, and/or fight.
  • 3:05 pm
    Break
  • 3:15 pm
    1.00 hr ethics
    Ethics Landmines for 2015

    Karen L. Hawkins, Former Director, Office of Professional Responsibility - Washington, DC
    Charles J. "Chad" Muller, Chamberlain, Hrdlicka, White, Williams & Aughtry - San Antonio, TX
    Fred F. Murray, Grant Thornton LLP - Washington, DC

    Hear observations from the Former Director of the Office of Professional Responsibility as panelists discuss and apply the ethical standards to current and recurring fact patterns typical to a 2015 Federal tax practice.
  • 4:15 pm
    Adjourn
  • Time
    Credit
    Subject
    Speaker
  • Thursday Morning, Dec. 3, 2015
    Presiding Officer:
    Dennis B. Drapkin, Southern Methodist University Dedman School of Law - Dallas, TX
  • 7:30 am
    Conference Room Opens

    Includes continental breakfast.
  • 8:30 am
    1.00 hr ethics
    Circular 230 Update

    Dennis B. Drapkin, Southern Methodist University Dedman School of Law - Dallas, TX

    Consider the recent court decisions and regulatory changes that have reshaped Circular 230, including implications for practitioners.
  • 9:30 am
    1.00 hr
    Investment in United States Real Property by Non-U.S. Investors 

    Richard M. Lipton, Baker & McKenzie - Chicago, IL

    Many foreign individuals, pension plans and governments are looking at investments in U.S. real estate. Taxation is a major part of any investment decision, and if such an investment is properly structured, the foreign investor could pay little or no U.S. tax. Learn how to structure foreign investment in U.S. real estate to minimize U.S. taxation and withholding.
  • 10:30 am
    Break
  • 10:45 am
    1.00 hr
    0.50 hr ethics
    Eggshell Audits: Handling IRS Examinations When There Are Potential Criminal Issues

    Larry A. Campagna, Chamberlain, Hrdlicka, White, Williams & Aughtry - Houston, TX

    Review issues that arise during IRS civil audits of individuals and businesses in which the revenue agent is unaware of material errors and possible fraudulent conduct with respect to the returns. Topics include: the role of IRS Fraud Technical Advisors; the client decision between cooperation and remaining silent to avoid self-incrimination; the use of Kovel accountants; the government’s use of administrative summonses; the problems presented by large corporate investigations and parallel proceedings; and the signs that a case may have been referred for criminal investigation. 
  • 11:45 am
    Pick Up Lunch

    Included in registration.
  • Thursday Afternoon, Dec. 3, 2015
    Presiding Officer:
    Susan C. Morse, The University of Texas School of Law - Austin, TX
  • LUNCHEON PRESENTATION
  • 12:05 pm
    1.00 hr
    State of the Tax World

    Christopher Hanna, Southern Methodist University Dedman School of Law - Dallas, TX

    An update on Federal Tax Legislation, including developments on corporate and international tax issues.
  • 1:05 pm
    Break
  • 1:20 pm
    1.00 hr
    Partnership Equity Compensation—Crescent Holdings and Related Issues

    Bahar A. Schippel, Snell & Wilmer LLP - Phoenix, AZ

    Review the implications of the failure to make a Section 83(b) election with respect to an unvested compensatory partnership interest and how such implications may differ depending upon whether the partnership interest is a capital interest or a profits interest.
  • 2:20 pm
    1.00 hr
    The Final Tangible Property Regulations:  Practical Considerations in the Post-Implementation Period  

    Carol Conjura, KPMG LLP - Washington, DC

    The final tangible property regulations became effective for tax years beginning in 2014 and required most business taxpayers to file one or more changes in method of accounting to implement the new rules for acquisitions costs, material and supplies, de minimis expenses, repairs vs. improvements, and property dispositions. Many businesses implemented these regulations in some fashion, but due to the comprehensive impact of the rules and the heavy reliance on facts and circumstances, many businesses have more to do to evaluate their tax accounting methods for tangible property, including offices buildings, retail properties, manufacturing facilities and equipment, and other capital assets. This session will discuss the practical steps that businesses are taking to consider whether additional accounting method changes or the election of safe harbors could better optimize the tax accounting for tangible property costs going forward.
  • 3:20 pm
    Break
  • 3:30 pm
    1.00 hr
    The State of Section 1031 Drop-and-Swaps Thirty Years After Bolker and Magneson

    Bradley Borden, Brooklyn Law School - Brooklyn, NY

    Thirty years ago, the Ninth Circuit decided Bolker and Magneson. These cases became the foundation of Section 1031 drop-and-swap jurisprudence, and they remain relevant today. Reassess the Section 1031 law derived from these and other cases and rulings, identify various types of drop-and-swap transactions, and explore other legal concepts that could affect the tax treatment of intended drop-and-swaps. The coverage will lay the groundwork for considering various tax-planning strategies and recognizing potential pitfalls that drop-and-swaps present. 
  • 4:30 pm
    1.00 hr
    That Life Insurance Policy May Be Worth More Than You Think!

    Donald O. Jansen, The University of Texas System - Austin, TX

    Review the various types of policies—whole life, term, group term, universal, variable universal, index universal and no lapse guarantee—and how they are used. This is followed by the often unclear policy valuation rules for each type of policy for income, gift, estate and GST purposes. Valuation issues constantly come up for planners in sales of policies, distributions from qualified plans, executive compensation and transfer tax purposes.
  • 5:30 pm
    Adjourn
Download Schedule

Conference Faculty

Danielle Ahlrich

Martens, Todd, Leonard, Taylor & Ahlrich
Austin, TX

Bradley Borden

Brooklyn Law School
Brooklyn, NY

Larry A. Campagna

Chamberlain, Hrdlicka, White, Williams & Aughtry
Houston, TX

Carol Conjura

KPMG LLP
Washington, DC

Dennis B. Drapkin

Southern Methodist University Dedman School of Law
Dallas, TX

Christopher Hanna

Southern Methodist University Dedman School of Law
Dallas, TX

Karen L. Hawkins

Former Director, Office of Professional Responsibility
Washington, DC

Glenn A. Hegar

Comptroller, Texas Comptroller of Public Accounts
Austin, TX

Donald O. Jansen

The University of Texas System
Austin, TX

Richard M. Lipton

Baker & McKenzie
Chicago, IL

Bruce A. McGovern

South Texas College of Law
Houston, TX

Christina A. Mondrik

Mondrik & Associates
Austin, TX

Charles J. "Chad" Muller

Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX

Fred F. Murray

Grant Thornton LLP
Washington, DC

Arthur R. Rosen

McDermott Will & Emery
New York, NY

Bahar A. Schippel

Snell & Wilmer LLP
Phoenix, AZ

Planning Committee

Joe Hull—Chair

Bracewell & Giuliani LLP
Austin, TX

Robert J. Peroni—Vice-Chair

The University of Texas School of Law
Austin, TX

Maxine Aaronson

Attorney at Law
Dallas, TX

Stephen R. Akers

Bessemer Trust
Dallas, TX

R. Gordon Appleman

Thompson & Knight LLP
Fort Worth, TX

Stanley L. Blend

Strasburger & Price, LLP
San Antonio, TX

Michael L. Cook

Cook Brooks Johnson PLLC
Austin, TX

Mickey R. Davis

Davis & Willms, PLLC
Houston, TX

Dennis B. Drapkin

Southern Methodist University Dedman School of Law
Dallas, TX

Donald O. Jansen

The University of Texas System
Austin, TX

Stanley M. Johanson

The University of Texas School of Law
Austin, TX

Calvin H. Johnson

The University of Texas School of Law
Austin, TX

James F. Martens

Martens, Todd, Leonard, Taylor & Ahlrich
Austin, TX

Christina A. Mondrik

Mondrik & Associates
Austin, TX

Susan C. Morse

The University of Texas School of Law
Austin, TX

Charles J. "Chad" Muller

Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX

Patrick L. O'Daniel

Norton Rose Fulbright US LLP
Austin, TX

T. Charles Parr III

Parr & Associates
San Antonio, TX

Robert D. Probasco

The Probasco Law Firm
Dallas, TX

Catherine C. Scheid

Attorney at Law
Houston, TX

Kelli H. Todd

Martens, Todd, Leonard, Taylor & Ahlrich
Austin, TX

Bret Wells

University of Houston Law Center
Houston, TX

Credit Info

MCLE Credit
A Texas MCLE Reporting Form will be included in your course materials. Please complete and return to the registration desk and UT Law CLE will report credit on your behalf to the State Bar of Texas, or you can self-report your credit directly to the State Bar of Texas at texasbar.com. A Certificate of Attendance will be provided at the conference to keep for your records.  
At the conference, you will need to sign in on the Record of Attendance form at the registration desk. Self-report your CLE credit directly to the State Bar of California at calbar.ca.gov. You will receive a Certificate of Attendance at the conference to keep for your records. UT Law CLE will maintain Attendance Records for four years.  
At the conference, you will need to sign in on the Record of Attendance form at the registration desk. UT Law CLE will report credit on your behalf to The Supreme Court of Ohio within 30 days after the conference. You will receive a Certificate of Attendance at the conference to keep for your records.
At the conference, you will need to sign in on the Record of Attendance form at the registration desk. You will receive a Certificate of Attendance at the conference to keep for your records. UT Law CLE will report credit on your behalf to the Oklahoma Bar Association within 30 days after the conference.
Note on Self-Reporting Your Credits in Another State
If you wish to satisfy MCLE or other professional education requirements in another state for a program offered by the University of Texas School of Law, please check with the state bar or other licensing authority in that state before taking the program to ensure it will qualify for self-reporting your credits.
Other Credit

http://www.cfp.net/
The University of Texas School of Law is an IRS Approved Continuing Education (CE) Provider for Return Preparers and Enrolled Agents. Attendees claiming IRS CE credit must sign in with your Preparer Tax Identification Number (PTIN) to verify attendance. Attendance sign-in sheets will be available at the registration desk. A Certificate of Completion with the program number will be provided at the conclusion of the conference to keep for your records.

Reporting: UT Law will report credit to the IRS on your behalf. For programs that occur during the first nine months of the year, credit will be reported on a quarterly basis (by March 31, June 30, and September 30). For programs that occur during the fourth quarter (October 1 - December 31), credit will be reported within ten (10) days of the last day of the conference. UT Law CLE will maintain Attendance Records for four years.
The University of Texas School of Law is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Delivery Method: Group-Live

To comply with NASBA Standards, attendees claiming CPE credit must sign in to verify attendance for each segment. Attendance sign-in sheets will be available at the registration desk. You will need your CPA license number to sign in. A CPE Certificate of Completion will be provided at the conclusion of the conference.

Reporting: CPAs are responsible for reporting CPE credits earned to their state's accountancy board, and must retain appropriate documentation of their participation in learning activities. Visit your state’s reporting website for more information or www.nasba.org.

Key Dates

Austin – Dec 2-3, 2015 – Radisson Hotel and Suites, Austin-Downtown
Conference Concluded
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Austin
Last day for Individual early registration: Nov 24, 2015

Add $50 for registrations received after this time

Last day for Group (5 registrants minimum) early registration: Nov 24, 2015

Add $50 for registrations received after this time

Last day for Group (10 registrants minimum) early registration: Nov 24, 2015

Add $50 for registrations received after this time

Last day for cancellation (full refund): Nov 27, 2015

$50 processing fee applied after this date

Last day for cancellation: Nov 30, 2015

Venue

speaker

Radisson Hotel and Suites, Austin-Downtown

111 E. Cesar Chavez Street
Austin, TX
512.478.9611 (reservations)

Accommodations

$149 room rate good through November 1, 2015 (subject to availability).
Reserve your room online.

Parking Information

Daily Self-Parking:  $4
Overnight Self-Parking: $10 
Daily Valet Parking:  $25

Our Sponsors

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  • Martens, Todd, Leonard, Taylor & Ahlrich
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