University of Texas School of Law
67th Annual
Taxation Conference
Austin Dec 4-5, 2019 AT&T Conference Center
$575 Individual  |  $625 after Nov 25
$520 Group Special 1  |  $570 after Nov 25
$460 Group Special 2  |  $510 after Nov 25
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Martens, Todd, Leonard & Ahlrich

UT Law CLE

2019 Taxation Conference

Program Features
UT Law CLE’s 2019 Taxation Conference presents the expertise and in-depth analysis essential to understanding where tax law is, where it came from, and where it is going. With a renowned slate of regional and national speakers, the conference is a must attend event for those looking to keep current amidst a dramatically changing tax landscape.

Continue on Friday with Professor Stanley M. Johanson’s popular one-day Estate Planning Workshop offering lively discussion, practical advice, and updates.

UT Law CLE

2019 Taxation Conference

9/18/19
Schedule

Wednesday Morning, Dec. 4, 2019

7:30 am
Registration Opens

Includes continental breakfast. 

8:20 am
Welcoming Remarks

8:30 am

2.00 hrs

Recent Developments in Federal Income Taxation

Review significant court decisions, rulings, and statutory and regulatory developments of the past year.

Stanley L. Blend, Clark Hill Strasburger - San Antonio, TX

10:30 am
Break

10:45 am

1.00 hr

Partnership Audits

George Hani, Miller & Chevalier Chartered - Washington, DC

11:45 am

0.75 hr

Law and Order: STC (State Tax Cases)

Hear opposing views from two lawyers whose practices focus on Texas franchise and sales tax cases. Jack Hohengarten, Chief of the Tax Division representing the Comptroller, explains the Comptroller’s litigating positions from significant 2018 and 2019 state tax cases. Lacy Leonard, a law partner in an Austin, Texas firm focusing exclusively on the trials and related appeals of the same cases, explains the taxpayers’ positions. They can’t both be correct. So you be the judge.

Jack Hohengarten, Office of the Attorney General - Austin, TX
Lacy Leonard, Martens, Todd, Leonard & Ahlrich - Austin, TX

12:30 pm
Pick Up Lunch

Included in registration.

Wednesday Afternoon, Dec. 4, 2019

LUNCHEON PRESENTATION

12:50 pm

0.75 hr

Tax After 2017: Requiem For Ability to Pay

Enactment of the TCJA was followed by a mad dash to understand its effects; the speed and process of enactment left no time for serious attempts to analyze whether the TCJA transformed the income tax system in any fundamental way. But it has, and Professor Abreu will explain how.  

Professor Alice G. Abreu, Temple University Beasley School of Law - Philadelphia, PA

 
1:35 pm
Break

1:50 pm

0.75 hr

A Multistate View of SALT

Learn about the latest legislation, cases, and developments in other states and at the federal level affecting state and local tax responsibilities and enforcement. Address practical state and local tax issues for businesses operating in a changing multistate and international environment.

Christina A. Mondrik, Mondrik & Associates - Austin, TX
Nancy L. Prosser, Texas Comptroller of Public Accounts - Austin, TX

2:35 pm

1.00 hr

Voluntary Disclosure Practice and Hot Topics in IRS Enforcement 

This panel will discuss both IRS and practitioner views of the revised voluntary disclosure practice and hot topics in IRS enforcement. We will focus on the revised voluntary disclosure practice and key ethical considerations in navigating the decision between making voluntary disclosures, using the Streamlined Filing Compliance Procedures, and making quiet disclosures. The panel will also touch other trending issues in IRS enforcement, focusing on international enforcement.

Charles J. "Chad" Muller III, Chamberlain, Hrdlicka, White, Williams & Aughtry - San Antonio, TX
Daniel N. Price, Internal Revenue Service - Austin, TX

3:35 pm
Break

3:45 pm

1.50 hrs ethics

Obligation to Report Tax-Related Misconduct

Is there an ethical or legal obligation upon attorneys and/or judges to report tax misconduct such as fraud, false verification, etc. of the parties? Explore the obligations imposed upon the courts and the attorneys when there is evidence of tax-related misconduct and developing trends in that area.

Moderator:
Frank Agostino, Agostino & Associates, P.C. - Hackensack, NJ
Panelists:
Daniel Fannin, Internal Revenue Service, Criminal Investigation - Austin, TX
Marilea W. Lewis, Duffee + Eitzen - Dallas, TX

5:15 pm
Adjourn

Thursday Morning, Dec. 5, 2019

7:30 am
Conference Room Opens

Includes continental breakfast.

9:00 am

1.00 hr

Qualified Opportunity Zones

Established by the Tax Cuts and Jobs Act to generate development and growth in low-income communities, the presentation focuses on the tax benefits of investing in a qualified opportunity fund and the statutory requirements, including formation, funding, testing, and ongoing compliance considerations of the program.

T. Van Alston, RSM US LLP - San Antonio, TX
Katherine Noll, Chamberlain, Hrdlicka, White, Williams & Aughtry - San Antonio, TX

10:00 am

1.00 hr

New Rules on Section 461(l) - Limitations on Excess Business Losses

While partnerships and LLCs are “flow-through” entities, a series of rules restrict the “flow” of losses. Examine the latest restriction – Section 461(l) – and the loss limiters before it – Sections 704(d)(basis), 465 (at-risk) and 469 (PALs).

R. Brent Clifton, Winstead PC - Dallas, TX

11:00 am
Break

11:15 am

1.00 hr

Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business

When a buyer and seller cannot agree upon a price for a business, an earnout is used and may result in selling the business for less than its true value. The materials discuss how earnout formulas can be adjusted to ensure that true value is paid. Because earnouts can result in adverse income tax treatment to the seller, the materials apply the installment sale and OID rules to illustrate the income tax treatment of earnouts and how to eliminate these adverse income tax results.

Jerome M. Hesch Esq., Adjunct Professor of Law - Miami, FL

12:15 pm
Pick Up Lunch

Included in registration.

Thursday Afternoon, Dec. 5, 2019

LUNCHEON PRESENTATION

12:35 pm

0.75 hr ethics

Ethical Issues Relating to the Use of Social Media and Blogging by Lawyers and Law Firms

Social media is a great new tool — we are bombarded with messages about the benefits for us as lawyers in credentialing and marketing ourselves, and educating the public with our blogs on legal issues. Many lawyers and judges use it successfully. Of course, it’s so easy to use these tools that we sometimes don’t remember that we can also make missteps. Also, our clients use (misuse) their accounts to talk about us. And when we or others do, social media is also there to show the resulting gaffe to (potentially) thousands if not millions of people.

Fred F. Murray, Washington, DC

 
1:20 pm
Break

1:35 pm

1.00 hr

Is Time Up On Auer? The Application of Authority in the Changing World of Deference

Courts continue to consider whether and to what extent agencies are entitled to deference with respect to their interpretation of statutory provisions and legislative intent. Review the history of the Administrative Procedure Act, various forms of agency guidance, and key judicial decisions addressing deference. Against this backdrop, discuss how the current landscape and recent developments may impact tax administration and enforcement.

Caroline D. Ciraolo, Kostelanetz & Fink, LLP - Washington, DC
Abbey B. Garber, Thompson & Knight LLP - Dallas, TX

2:35 pm

1.00 hr

Section 199A: Nuts and Bolts

T. Joshua Wu, Clark Hill Strasburger - San Antonio, TX

3:35 pm

1.00 hr

Section 199A: Planning

This presentation will provide a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation.

Daniel H. McCarthy, Wick, Phillips, Gould & Martin, LLP - Fort Worth, TX

4:35 pm
Adjourn

UT Law CLE

2019 Taxation Conference

Faculty

Conference Faculty

Professor Alice G. Abreu
Temple University Beasley School of Law
Philadelphia, PA
Frank Agostino
Agostino & Associates, P.C.
Hackensack, NJ
T. Van Alston
RSM US LLP
San Antonio, TX
Stanley L. Blend
Clark Hill Strasburger
San Antonio, TX
Caroline D. Ciraolo
Kostelanetz & Fink, LLP
Washington, DC
R. Brent Clifton
Winstead PC
Dallas, TX
Daniel Fannin
Internal Revenue Service, Criminal Investigation
Austin, TX
Abbey B. Garber
Thompson & Knight LLP
Dallas, TX
George Hani
Miller & Chevalier Chartered
Washington, DC
Jerome M. Hesch Esq.
Adjunct Professor of Law
Miami, FL
Jack Hohengarten
Office of the Attorney General
Austin, TX
Lacy Leonard
Martens, Todd, Leonard & Ahlrich
Austin, TX
Marilea W. Lewis
Duffee + Eitzen
Dallas, TX
Daniel H. McCarthy
Wick, Phillips, Gould & Martin, LLP
Fort Worth, TX
Christina A. Mondrik
Mondrik & Associates
Austin, TX
Charles J. "Chad" Muller III
Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX
Fred F. Murray
Washington, DC
Katherine Noll
Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX
Daniel N. Price
Internal Revenue Service
Austin, TX
Nancy L. Prosser
Texas Comptroller of Public Accounts
Austin, TX
T. Joshua Wu
Clark Hill Strasburger
San Antonio, TX

Planning Committee

Catherine C. Scheid—Chair
Attorney at Law
Houston, TX
Patrick L. O'Daniel—Vice-Chair
Norton Rose Fulbright
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
Clark Hill Strasburger
San Antonio, TX
Michael L. Cook
Cook Brooks Johnson PLLC
Austin, TX
Joel N. Crouch
Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.
Dallas, 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
Jimmy Martens
Martens, Todd, Leonard & Ahlrich
Austin, TX
Christina A. Mondrik
Mondrik & Associates
Austin, TX
Charles J. "Chad" Muller III
Chamberlain, Hrdlicka, White, Williams & Aughtry
San Antonio, TX
T. Charles Parr III
Parr & Associates
San Antonio, TX

UT Law CLE

2019 Taxation Conference

Credit Information

MCLE Credit

Texas
14.50 hrs  |  2.25 hrs Ethics
Legal Specialization(s): Estate Planning and Probate Law, Tax Law
Additional Information
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.  
California
14.50 hrs  |  2.25 hrs Ethics
Additional Information
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.  
Oklahoma
17.50 hrs  |  2.50 hrs Ethics
Additional Information
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.
Other States
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

Certified Financial Planner (CFP) – Expected
14.50 hrs
National Accounting CPE
17.50 hrs
Additional Information
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.
TX Accounting CPE
17.50 hrs
Additional Information
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 will need to sign in on the Accounting CPE Record of Attendance form at the registration desk. You will receive a Texas Accounting Certificate of Completion at the conference for your records. Self-report your CPE credit directly to TSBPA. UT Law CLE will maintain Attendance Records for four years.  

UT Law CLE

2019 Taxation Conference

Key Dates

Austin

  • Last day for Individual early registration: Nov 25, 2019
    Add $50 for registrations received after this time
  • Last day for Group Special 1 early registration: Nov 25, 2019
    Add $50 for registrations received after this time
  • Last day for Group Special 2 early registration: Nov 25, 2019
    Add $50 for registrations received after this time
  • Last day for cancellation (full refund): Nov 25, 2019
  • Last day for cancellation (partial refund): Dec 2, 2019
    $50 processing fee applied

UT Law CLE

2019 Taxation Conference

Hotel / Venue

Austin

AT&T Conference Center

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


UT Law CLE

2019 Taxation Conference

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