4^th Annual

Higher Education Taxation Institute

The premier forum for public and private university tax, accounting, legal and business professionals

Austin Jun 5-7, 2016 AT&T Conference Center
Conference Concluded

Buy

Related products: eConference Materials

PRESENTED BY
The University of Texas School of Law
The University of Texas System Office of the General Counsel

SPONSORS
BDO USA, LLP
Crowe Horwath LLP
KPMG LLP

SUPPORTING ORGANIZATION
National Association of College and University Business Officers (NACUBO)

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Overview

The Higher Education Taxation Institute (HETI) provides a unique forum for college and university tax professionals from around the country to examine and discuss federal tax issues and compliance, legislative, judicial, regulatory and administrative changes affecting colleges and universities. This year's program features:

Hear the latest developments in College and University Tax Law, including updates on Congressional activity, IRS initiatives and judicial decisions
Understand UBIT issues and best practices for reporting, including a practical CFO UBIT Checklist and Toolkit to help you and your CFO be better prepared for filing
Discuss key Tax Issues in Athletic Departments, from both a private and public institution perspective
Discuss commonly missed or misinterpreted fringe benefits provided by colleges and universities
Review worker classifications and current IRS factors, tax and non-tax related consequences of misclassification, and best practices for ensuring compliance
A look at public charity classifications and models for charitable giving at colleges and universities
Explore Tax and Regulatory Considerations for International Activities
Hear case studies on Non-Resident Alien Tax Issues
Earn 1.50 hours of ethics, including a presentation on Regulating Tax Practitioners
Network with program faculty and attendees at the Sunday Evening Opening Reception

Event Schedule

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

Time

Credit

Subject

Speaker
Sunday Afternoon, June 5, 2016
Presiding Officer:
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX
1:00 pm

Registration Opens

Includes light refreshments.
1:50 pm

Welcoming Remarks
2:00 pm

0.75 hr

Advocacy and Political Campaign Activities in the University Setting

A look at the Internal Revenue Code’s prohibition against campaign intervention under Section 501(c)(3) of the Code including when faculty and student speech is attributed to universities.

Laura E. Butzel, Patterson Belknap Webb & Tyler LLP - New York, NY
2:45 pm

0.50 hr ethics

Privileged Communications for Attorneys and CPAs

Learn how to protect the federal tax advice you provide with the tax-practitioner privilege, including best practices and pitfalls for outside and in-house advisors.

Benjamin Davidson, Stanford University - Palo Alto, CA
3:15 pm

1.00 hr

Understanding Public Charity Classifications

An overview of the differing public charity classifications and attributes of each.

Joel Levenson, University of Central Florida - Orlando, FL
Mike Sorrells, BDO USA, LLP - McLean, VA
4:15 pm

Break
4:30 pm

0.75 hr

Measuring Private Business Use

Gain insight on private business use concepts relating to tax-exempt debt and discuss the various nuances of making a private use calculation.

Alan Bond, BLX Group - New York, NY
Kelly Farmer, University of Minnesota - Minneapolis, MN
5:15 pm

1.00 hr

Charitable Giving

A discussion of how tax and development departments can work together to maximize charitable giving, including what processes should be in place to ensure that donors receive accurate information; how to prevent development officers from making promises they cannot keep; and how to ensure that gift agreements and charitable trusts receive proper review.

Joseph R. Irvine, The Ohio State University - Columbus, OH
Sean P. Scally, Vanderbilt University and Medical Center - Nashville, TN
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX
6:15 pm

Welcome to Texas Reception and Buffet

Meet and network with your fellow colleagues and enjoy Texas barbeque.

Time

Credit

Subject

Speaker
Monday Morning, June 6, 2016
Presiding Officer:
Sean P. Scally, Vanderbilt University and Medical Center - Nashville, TN
7:45 am

Conference Room Opens

Includes continental breakfast.
8:30 am

1.00 hr

Recent Developments in College and University Tax Law

Review recent tax law developments that affect institutions of higher education, including updates on Congressional activity, IRS rulings and other guidance, and judicial decisions.

Bertrand M. Harding Jr., Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Edward J. Jennings, University of Michigan - Ann Arbor, MI
9:30 am

1.00 hr

Taxation of Common Higher Education Fringe Benefits

A discussion of commonly missed and misinterpreted fringe benefits provided by colleges and universities, including current IRS positions and issues raised during payroll audits.

Moderator:
Donald E. Rich Jr., KPMG LLP - Greensboro, NC
Panelists:
Kathleen R. Snell, University of Vermont - Burlington, VT
Edward Zavodny, Texas A&M University - College Station, TX
10:30 am

Break
10:45 am

0.75 hr

Dealing with Multi-State Compliance Issues and Employment Taxes

Discussion of the often overlooked compliance requirements and consequences of having a presence outside of your home state.

Terri Burdine, RSM US LLP - Melbourne, FL
Joel Levenson, University of Central Florida - Orlando, FL
Andrienne Mays, RSM US LLP - Raleigh, NC
11:30 am

1.00 hr

Worker Classifications

The misclassification of workers continues to be an area of IRS scrutiny. Review current IRS classification factors, tax and non-tax related consequences of misclassification of workers as well as best practices for ensuring compliance.

Moderator:
Bertrand M. Harding Jr., Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Panelists:
Bob Schirmer, Brigham Young University - Provo, UT
Amy Goodreau Williams, Duke University - Durham, NC
12:30 pm

PICK UP LUNCH

Included in registration.
Monday Afternoon, June 6, 2016
Presiding Officer:
Kathleen R. Snell, University of Vermont - Burlington, VT
LUNCHEON PRESENTATION
12:50 pm

0.50 hr

Legislative Challenges Facing Colleges and Universities

A look from inside the beltway at how Congress is examining exempt organizations (including higher education institutions) and focusing on endowments, investment issues, UBIT, donor advised funds, and the impact corporate integration and other tax reform proposals will have on exempt organizations.

Richard A. Grafmeyer, Capitol Tax Partners - Washington, DC
1:20 pm

Break
1:35 pm

1.00 hr

Nonresident Alien Tax Issues--Digging Deeper

Understand the specifics of making certain payments to nonresident alien individuals and entities, from the invitation to the reporting. Participants are encouraged to submit “case studies” from situations they encounter at their institution, including payment details and contracts (of course, with any identifying information omitted). A selection of relevant case studies will be used to drill down to how that payment should be treated with respect to federal tax withholding and reporting. Case studies must be submitted directly to UT Law CLE at conferenceqa@utcle.org no later than May 10, 2016.

Donna Kepley, Arctic International LLC - Austin, TX
2:35 pm

1.00 hr

Tax and Regulatory Considerations with International Activities

International activities of the university can trigger additional tax and regulatory reporting requirements in both the U.S. and the host country. Explore the most common tax and regulatory considerations for academic and research activities abroad.

Moderator:
Bob Lammey, Ernst & Young LLP
Panelists:
John R. Barrett, University of California System - Oakland, CA
Julia Shanahan, Columbia University - New York, NY
3:35 pm

Break
3:45 pm

1.00 hr

Taxation of Investments

A look at the taxation of investments held by colleges and universities—both directly and through different investment vehicles—the related reporting requirements, and some of the challenges and pitfalls facing those responsible for compliance in this area.

Moderator:
Richard A. Speizman, KPMG LLP - Washington, DC
Panelists:
Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
Amy Goodreau Williams, Duke University - Durham, NC
4:45 pm

1.00 hr ethics

Regulating Tax Practitioners:“Ch-ch-ch-changes, Turn and Face the Strange”

An examination and discussion of recent developments in the regulation of tax practice and tax ethics, including scope of Circular 230, privilege/confidentiality and whistleblowing, among others.

Linda Galler, Maurice A. Deane School of Law at Hofstra University - Hempstead, NY
Christopher S. Rizek, Caplin & Drysdale, Chartered - Washington, DC
5:45 pm

Adjourn

Time

Credit

Subject

Speaker
Tuesday Morning, June 7, 2016
Presiding Officer:
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX
7:45 am

Conference Room Opens

Includes continental breakfast.
8:30 am

1.00 hr

A Riddle Wrapped in a Mystery Inside an Enigma—Perhaps There is a Key: Tax Issues Facing Athletics Departments

A panel of experts discuss their experiences in dealing with their Athletics departments, including a broad range of issues and possible risks. Gain strategies for developing better working relationships with those in your Athletics departments, and how to enhance approaches and processes to better manage resulting risks.

Moderator:
Edward J. Jennings, University of Michigan - Ann Arbor, MI
Panelists:
Joseph R. Irvine, The Ohio State University - Columbus, OH
Bob Schirmer, Brigham Young University - Provo, UT
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX
9:30 am

1.00 hr

Tax Issues that Impact University Incubators and Venture Capital Funds

University involvement in startups is on the rise. Examine the tax considerations in incubating or investing in your students’ and faculty’s companies.

Benjamin Davidson, Stanford University - Palo Alto, CA
Robert W. Friz, PwC - Philadelphia, PA
10:30 am

Break
10:45 am

1.00 hr

UBIT Issues and Reporting

An interactive discussion on key UBIT issues that keep you up at night, covering a range of topics from A to Z: athletics, alternative investments, best practices, data gathering, expense allocations, partnership investments, research, NOL’s, sponsorships, to zeroing in on risk. Participants are encouraged to submit questions in advance to conferenceqa@utcle.org.

John R. Barrett, University of California System - Oakland, CA
Jackie Coburn, CPA, Crowe Horwath LLP - Dallas, TX
11:45 am

1.00 hr

CFO UBIT Checklist and Toolkit

A UBIT checklist, which is best completed when filing the Form 990-T (the annual income tax return for nonprofits), may help the signer (typically the CFO) and other executives to understand and appreciate UBIT at your institution, and to take comfort in the proper management and reporting of its federal income tax liabilities. The checklist should summarize the institution’s current UBIT situation and its overall long-term position, as well as analyze the risks and impact of high-profile unrelated activities. Learn ways to utilize a UBIT checklist and modify or tailor it to meet the needs of your institution.

Edward J. Jennings, University of Michigan - Ann Arbor, MI
12:45 pm

Adjourn

Download Schedule

Conference Faculty

John R. Barrett

University of California System
Oakland, CA

Alan Bond

BLX Group
New York, NY

Terri Burdine

RSM US LLP
Melbourne, FL

Laura E. Butzel

Patterson Belknap Webb & Tyler LLP
New York, NY

Jackie Coburn

CPA, Crowe Horwath LLP
Dallas, TX

Benjamin Davidson

Stanford University
Palo Alto, CA

Kelly Farmer

University of Minnesota
Minneapolis, MN

Robert W. Friz

PwC
Philadelphia, PA

Linda Galler

Maurice A. Deane School of Law at Hofstra University
Hempstead, NY

Richard A. Grafmeyer

Capitol Tax Partners
Washington, DC

Bertrand M. Harding Jr.

Law Offices of Bertrand M. Harding Jr.
Alexandria, VA

Joseph R. Irvine

The Ohio State University
Columbus, OH

Edward J. Jennings

University of Michigan
Ann Arbor, MI

Donna Kepley

Arctic International LLC
Austin, TX

Jodi R. Kessler

Massachusetts Institute of Technology
Cambridge, MA

Bob Lammey

Ernst & Young LLP

Joel Levenson

University of Central Florida
Orlando, FL

Andrienne Mays

RSM US LLP
Raleigh, NC

Donald E. Rich Jr.

KPMG LLP
Greensboro, NC

Christopher S. Rizek

Caplin & Drysdale, Chartered
Washington, DC

Sean P. Scally

Vanderbilt University and Medical Center
Nashville, TN

Bob Schirmer

Brigham Young University
Provo, UT

Julia Shanahan

Columbia University
New York, NY

Kathleen R. Snell

University of Vermont
Burlington, VT

Mike Sorrells

BDO USA, LLP
McLean, VA

Richard A. Speizman

KPMG LLP
Washington, DC

Amy Goodreau Williams

Duke University
Durham, NC

Edward Zavodny

Texas A&M University
College Station, TX

Kyle R. ZumBerge

The University of Texas System Office of General Counsel
Austin, TX

Planning Committee

Edward J. Jennings—Co-Chair

University of Michigan
Ann Arbor, MI

Joel Levenson—Co-Chair

University of Central Florida
Orlando, FL

Kyle R. ZumBerge—Co-Chair

The University of Texas System Office of General Counsel
Austin, TX

Mary M. Bachinger

National Association of College and University Business Officers (NACUBO)
Washington, DC

John R. Barrett

University of California System
Oakland, CA

Laura E. Butzel

Patterson Belknap Webb & Tyler LLP
New York, NY

Benjamin Davidson

Stanford University
Palo Alto, CA

Kelly Farmer

University of Minnesota
Minneapolis, MN

Adam Gale

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
New York, NY

Bertrand M. Harding Jr.

Law Offices of Bertrand M. Harding Jr.
Alexandria, VA

Joseph R. Irvine

The Ohio State University
Columbus, OH

Joanna Jefferson

The University of Texas School of Law
Austin, TX

Donna Kepley

Arctic International LLC
Austin, TX

Jodi R. Kessler

Massachusetts Institute of Technology
Cambridge, MA

Rick Klee

University of Notre Dame
Notre Dame , IN

Bob Lammey

Ernst & Young LLP

Sean P. Scally

Vanderbilt University and Medical Center
Nashville, TN

Julia Shanahan

Columbia University
New York, NY

Noel A. Sloan

Texas Tech University
Lubbock, TX

Kathleen R. Snell

University of Vermont
Burlington, VT

Mike Sorrells

BDO USA, LLP
McLean, VA

Richard A. Speizman

KPMG LLP
Washington, DC

Credit Info

Austin

MCLE Credit

Texas – 16.25 hrs | 1.50 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 – 16.25 hrs | 1.50 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.

Ohio – Expected – 14.75 hrs | 1.50 hrs Ethics

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

Oklahoma – 19.50 hrs | 2.00 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

National Accounting CPE – 19.50 hrs

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 (UT Law CLE is a provider of NASBA Group-Live credit only, which excludes online offerings.

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 – Jun 5-7, 2016 – AT&T Conference Center

Conference Concluded

Buy

Austin

Individual
Last day for $625.00 Regular pricing: May 27, 2016

$675.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $565.00 Regular pricing: May 27, 2016

$615.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $500.00 Regular pricing: May 27, 2016

$550.00 for registrations received after this time

Last day for cancellation (full refund): May 31, 2016

$50 processing fee applied after this date

Last day for cancellation: Jun 2, 2016

Venue

AT&T Conference Center

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

Accommodations

The AT&T Hotel is sold out. The following hotels currently have availability:

DoubleTree by Hilton Hotel Austin - University Area
Hampton Inn and Suites Austin at the University/Capitol

Parking Information

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

Our Sponsors

Thank you to our sponsors! Click each logo below to learn more.

BDO USA, LLP

Industry experience is at the top of the list of what organizations expect from their accountants and advisors. BDO’s dedicated Higher Education industry approach provides our clients specialized knowledge and experience that comes from working directly with colleges and universities. The power of industry experience is perspective. We leverage our knowledge and resources to bring that perspective. BDO's industry focus is part of who we are and how we serve our clients, and People Who Know Higher Education, Know BDO.
bdo.com
Crowe Horwath LLP

Crowe Horwath LLP is one of the largest public accounting, consulting, and technology firms in the United States. Crowe uses its deep industry expertise to provide audit services to public and private entities while also helping clients reach their goals with tax, advisory, risk, and performance services. Crowe serves clients worldwide as an independent member of Crowe Horwath International, one of the largest global accounting networks in the world. The network consists of more than 200 independent accounting and advisory services firms in more than 120 countries around the world.
crowehorwath.com
KPMG LLP

KPMG LLP, the audit, tax and advisory firm, is the U.S. member firm of KPMG International Cooperative ("KPMG International"). KPMG International's member firms have 145,000 professionals, including more than 8,000 partners, in 152 countries. KPMG has a national network of exempt organization tax professionals providing tax consulting and compliance services to colleges, universities, healthcare providers and many other types of tax-exempt organizations.
kpmg.com

4th Annual

Higher Education Taxation Institute

The premier forum for public and private university tax, accounting, legal and business professionals

Austin Jun 5-7, 2016 AT&T Conference Center Conference Concluded

Buy

Related products: eConference Materials

Overview

Event Schedule

Sunday Afternoon, June 5, 2016

Monday Morning, June 6, 2016

Monday Afternoon, June 6, 2016

Tuesday Morning, June 7, 2016

Conference Faculty

John R. Barrett

Alan Bond

Terri Burdine

Laura E. Butzel

Jackie Coburn

Benjamin Davidson

Kelly Farmer

Robert W. Friz

Linda Galler

Richard A. Grafmeyer

Bertrand M. Harding Jr.

Joseph R. Irvine

Edward J. Jennings

Donna Kepley

Jodi R. Kessler

Bob Lammey

Joel Levenson

Andrienne Mays

Donald E. Rich Jr.

Christopher S. Rizek

Sean P. Scally

Bob Schirmer

Julia Shanahan

Kathleen R. Snell

Mike Sorrells

Richard A. Speizman

Amy Goodreau Williams

Edward Zavodny

Kyle R. ZumBerge

Planning Committee

Edward J. Jennings—Co-Chair

Joel Levenson—Co-Chair

Kyle R. ZumBerge—Co-Chair

Mary M. Bachinger

John R. Barrett

Laura E. Butzel

Benjamin Davidson

Kelly Farmer

Adam Gale

Bertrand M. Harding Jr.

Joseph R. Irvine

Joanna Jefferson

Donna Kepley

Jodi R. Kessler

Rick Klee

Bob Lammey

Sean P. Scally

Julia Shanahan

Noel A. Sloan

Kathleen R. Snell

Mike Sorrells

Richard A. Speizman

Credit Info

MCLE Credit

Other Credit

Key Dates

Venue

AT&T Conference Center

Accommodations

Parking Information

Our Sponsors

Stay in the loop with UT Law CLE

4^th Annual

Austin Jun 5-7, 2016 AT&T Conference Center
Conference Concluded