University of Texas School of Law
5th Annual
Higher Education Taxation Institute
Austin Jun 4-6, 2017 AT&T Conference Center
$595 Individual  |  $645 after May 26
EVENT SPONSORS
Crowe Horwath LLP
PwC


SPONSORS
BDO USA, LLP
BLX Group LLC
EY
KPMG LLP
Ropes & Gray LLP

UT Law CLE

2017 Higher Education Taxation Institute

Program Features
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, including compliance and legislation and judicial, regulatory, and administrative changes affecting colleges and universities. Objectives:
  • Examine recent tax law developments that affect institutions of higher education, including updates on Congressional activity, IRS rulings, and judicial decisions.
  • Hear the current Legislative and Policy Outlook for Colleges and Universities and how Congress is examining exempt organizations.
  • Understand the recently released safe harbors regarding management contracts and tax-exempt bonds.
  • Analyze the complex tax considerations for faculty inventor payments that arise when a university shares revenue from licensing technology.
  • Explore emerging issues around the property tax exemption and recent experiences from private and public institutions
  • Discuss commonly missed or misinterpreted fringe benefits provided by colleges and universities.
  • Examine various types of non-qualified deferred compensation arrangements and the tax rules that apply to them.
  • Get tips and strategies from seasoned campus leaders for operating a university tax department, including a variety of models and structures.
Attendees are invited to network with program faculty and attendees at the Sunday Evening Opening Reception.

NEW THIS YEAR – come early on Sunday and attend the Higher Education Taxation Essentials program starting at noon – a great starter for those new to the higher education tax field and a perfect refresher for those who aren’t. 

UT Law CLE

2017 Higher Education Taxation Institute

5/26/17
Schedule

Sunday Afternoon, June 4, 2017

Presiding Officer:
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX

Don't miss the Essentials Program

NEW THIS YEAR – come early on Sunday and attend the Higher Education Taxation Essentials program starting at noon – a great starter for those new to the higher education tax field and a perfect refresher for those who aren’t. 

3:45 pm
Registration Opens

4:20 pm
Welcoming Remarks

4:30 pm

1.00 hr

Challenging Charitable Contributions

Engage in a lively panel discussion on the issues, pitfalls, and nuances involved with a variety of unusual charitable contributions. Explore gift receipting, fundraising events, donor “strings,” gift acceptance policies, self-dealing donations and tips, pointers, and war stories involving unconventional gifts.

Joseph R. Irvine, The Ohio State University - Columbus, OH
Sean P. Scally, Vanderbilt University and Medical Center - Nashville, TN
Mike Sorrells, Tate & Tryon - Washington, DC

5:30 pm

1.00 hr

New Safe Harbors Regarding Tax-Exempt Bonds that may Reduce Tax Risks and Affect Relations with Management Firms

Listen to a bond counsel and a tax professional discuss the recently released safe harbors regarding management contracts and how they relate to PBU (computing private business use) for tax-exempt bonds. Recent IRS guidance offers new safe harbors that may affect negotiations with vendors as well as benefit your current strategy in managing tax risks. Analyze a case study that illustrates the flexibility of these new safe harbors and possible changes to the contracts. Gain a better sense of how to manage tax risks with respect to PBU and how to improve relations with management firms. 
 

Brent Feller, Chapman and Cutler LLP - Chicago, IL
Edward J. Jennings, University of Michigan - Ann Arbor, MI

6:30 pm
Adjourn to Welcome Reception

Monday Morning, June 5, 2017

Presiding Officer:
Mary M. Bachinger, National Association of College and University Business Officers (NACUBO) - Washington, DC

7:45 am
Conference Room Opens

Includes continental breakfast.

8:30 am

1.00 hr

Recent Developments in College and University Tax Law

Examine 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

Country-by-Country Reporting

Review the Country-by-Country rule and application in the university setting.

Robert W. Friz, PwC - Philadelphia, PA
Neelu Mehrotra, Ernst & Young LLP - Providence, RI
Julia Shanahan, Columbia University - New York, NY

10:30 am
BREAK

10:45 am

1.25 hrs

Nonresident Alien Tax Issues—Beyond the Basics

After an institution has identified its nonresident alien payees, the hard part begins: how to withhold tax from and report the payments. But wait, there’s more—when and why can an institution NOT withhold tax? Discuss the additional concerns and potential liabilities that income tax treaties provide. Drill down into the issues of facilitating an income tax treaty at the time of payment—the “reading, applying, and reporting” of an income tax treaty exemption.

Donna Kepley, Arctic International LLC - Austin, TX

12:00 pm
BREAK TO PICK UP LUNCH

Included in registration.

Monday Afternoon, June 5, 2017

Presiding Officer:
Sean P. Scally, Vanderbilt University and Medical Center - Nashville, TN

LUNCHEON PRESENTATION

Thank You to Our Luncheon Sponsor

Crowe Horwath LLP

12:20 pm

1.00 hr

Legislative and Policy Outlook for Colleges and Universities

Take 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

Taxation of Faculty Inventor Payments

Complex and unexpected tax considerations can arise when a university shares revenue from licensing technology with faculty or staff inventors. Discuss tax treatment of these payments for the university and inventor, including possible capital gain treatment for inventors, potentially unexpected application of the installment sale rules, implications of declining or redirecting payments, and payments to non-US residents.

Brittany Cvetanovich, Ropes & Gray - Chicago, IL
Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC

2:35 pm

1.00 hr

Student Organizations

Review different student organizations and other associated entity tax issues. Discuss whether the organization is part of the university or a separate entity, tax-exempt status, use of EINs, entering into contracts, and political activities.

Kelly Farmer, University of Minnesota - Minneapolis, MN
Bertrand M. Harding Jr., Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Paul Van Dieren, University of Notre Dame - Notre Dame, IN

3:35 pm
BREAK

3:45 pm

1.00 hr

Property Tax Exemption: Challenging Times for Your University

Cash-strapped local governments and frustrated taxpayers are looking to universities that enjoy broad exemptions from property tax as an untapped source for tax revenues, payments in lieu of taxes (PILOTs), and voluntary contributions. At least one result is increased attention—and the concomitant challenges—to the property tax exemption enjoyed by your university or college. Explore these issues from the perspectives of a public and private university, with particular focus on the recent experiences of The University of Texas System and Princeton University.

Robert C. Berness, Princeton - Princeton, NJ
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX

4:45 pm

1.00 hr

Fringe Benefit Issues for Colleges and Universities

Discuss fringe benefit issues raised by the IRS in payroll tax audits, and address common compliance risk and reporting areas pertinent to colleges and universities.

Toby W. Ruda, KPMG LLP - Charlotte, NC
Amy Goodreau Williams, Duke University - Durham, NC
Joel Levenson, University of Central Florida - Orlando, FL

5:45 pm
ADJOURN

Tuesday Morning, June 6, 2017

Presiding Officer:
Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC

7:45 am
Conference Room Opens

Includes continental breakfast.

8:30 am

1.00 hr

Nexus Rules—State and Local Taxation Issues and Considerations

Hear a practical discussion on identifying and managing an institution’s state nexus footprint. Explore issues such as the impact of remote/telecommuting employees, alternative investments, and other activities which may create nexus. Gain a holistic perspective on how these activities impact not only income tax, but also employment tax, sales/use tax, unclaimed property, and other tax filings you may not have considered.

Sara Arvold, Crowe Horwath LLP - Minneapolis, MN
Michael Quesada, University of San Diego - San Diego, CA
Kevin Spiegel, Crowe Horwath LLP - Chicago, IL

9:30 am

1.00 hr

Deferred Compensation and Employment Agreements

Explore various types of non-qualified deferred compensation arrangements available to employees of tax-exempt employers and the tax rules that apply to them, including an illustration of how recently issued rules apply to compensation arrangements at private and public institutions. Discuss items commonly found in employment agreements that may result in deferred compensation.  
 

Jeffrey Martin, Grant Thornton LLP - Washington, DC
Tara Schulstad Sciscoe, Ice Miller LLP - Indianapolis, IN

10:30 am
BREAK

10:45 am

1.00 hr

Difficult Compensation Challenges

Hear a discussion on difficult compensation challenges that arise in college and university settings. In addition to a brief summary of applicable law and current developments, gain a practical perspective on compensation and “intermediate sanctions” issues that often arise in five discrete areas of college and university activity: the technology transfer function, dealings with trustees, key employees in the investment office, compensation of high profile coaches and the athletic director, and the president’s compensation package.

Laura Kalick, BDO USA, LLP - Washington, DC
A. L. (Lorry) Spitzer, Ropes & Gray LLP - Boston, MA
Robert A. Wexler, Adler & Colvin - San Francisco, CA

11:45 am

1.00 hr

Directing a University Tax Department

Hear from seasoned campus leaders about a variety of models for operating a university tax department. Listen as panelists discuss their departments' scope of responsibility, staffing, allocation of time, outsourcing, partnership with in-house counsel, best practices, and more.
 

Moderator:
Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC
Panelists:
Julia J. Buick, Johns Hopkins University - Baltimore, MD
Bob Lammey, Ernst & Young LLP - Boston, MA
Joel Levenson, University of Central Florida - Orlando, FL

12:45 pm
ADJOURN INSTITUTE

UT Law CLE

2017 Higher Education Taxation Institute

Faculty

Conference Faculty

Sara Arvold
Crowe Horwath LLP
Minneapolis, MN
Robert C. Berness
Princeton
Princeton, NJ
Julia J. Buick
Johns Hopkins University
Baltimore, MD
Brittany Cvetanovich
Ropes & Gray
Chicago, IL
Benjamin A. Davidson
The University of North Carolina at Chapel Hill
Chapel Hill, NC
Kelly Farmer
University of Minnesota
Minneapolis, MN
Brent Feller
Chapman and Cutler LLP
Chicago, IL
Robert W. Friz
PwC
Philadelphia, PA
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
Laura Kalick
BDO USA, LLP
Washington, DC
Donna Kepley
Arctic International LLC
Austin, TX
Bob Lammey
Ernst & Young LLP
Boston, MA
Joel Levenson
University of Central Florida
Orlando, FL
Jeffrey Martin
Grant Thornton LLP
Washington, DC
Neelu Mehrotra
Ernst & Young LLP
Providence, RI
Michael Quesada
University of San Diego
San Diego, CA
Toby W. Ruda
KPMG LLP
Charlotte, NC
Sean P. Scally
Vanderbilt University and Medical Center
Nashville, TN
Tara Schulstad Sciscoe
Ice Miller LLP
Indianapolis, IN
Julia Shanahan
Columbia University
New York, NY
Mike Sorrells
Tate & Tryon
Washington, DC
Kevin Spiegel
Crowe Horwath LLP
Chicago, IL
A. L. (Lorry) Spitzer
Ropes & Gray LLP
Boston, MA
Paul Van Dieren
University of Notre Dame
Notre Dame, IN
Robert A. Wexler
Adler & Colvin
San Francisco, CA
Amy Goodreau Williams
Duke University
Durham, NC
Kyle R. ZumBerge
The University of Texas System Office of General Counsel
Austin, TX

Planning Committee

Benjamin A. Davidson—Co-Chair
The University of North Carolina at Chapel Hill
Chapel Hill, NC
Sean P. Scally—Co-Chair
Vanderbilt University and Medical Center
Nashville, TN
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
Jackie Coburn
Crowe Horwath LLP
Dallas, TX
Kelly Farmer
University of Minnesota
Minneapolis, MN
Robert W. Friz
PwC
Philadelphia, PA
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
Edward J. Jennings
University of Michigan
Ann Arbor, MI
Laura Kalick
BDO USA, LLP
Washington, DC
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
Boston, MA
Joel Levenson
University of Central Florida
Orlando, FL
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
Tate & Tryon
Washington, DC
A. L. (Lorry) Spitzer
Ropes & Gray LLP
Boston, MA

UT Law CLE

2017 Higher Education Taxation Institute

Credit Information

MCLE Credit

Texas
14.25 hrs
Legal Specialization(s): 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
14.25 hrs
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.  
Ohio
14.25 hrs
Additional Information
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.
Oklahoma
17.00 hrs
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

National Accounting CPE
17.00 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.

UT Law CLE

2017 Higher Education Taxation Institute

Key Dates

Austin

  • Last day for Individual early registration: May 26, 2017
    Add $50 for registrations received after this time
  • Last day for cancellation (full refund): May 30, 2017
  • Last day for cancellation (partial refund): Jun 1, 2017
    $50 processing fee applied

UT Law CLE

2017 Higher Education Taxation Institute

Hotel / Venue

Austin

AT&T Conference Center

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

Accommodations

The room block at the AT&T Conference Center has been exhausted. A limited amount of rooms have been blocked at the Hampton Inn & Suites Austin @ The University/Capitol  located at 1701 Lavaca Street, just a 5 minute walk from the conference center. You can make a reservation by following the link below or by calling the hotel directly at 512-499-8881. Please mention "HETI Conference" to receive the $189 special rate. The special room rate will be available until May 20th or until the group block is sold-out, whichever comes first.

Reservation link: 
http://hamptoninn.hilton.com/en/hp/groups/personalized/A/AUSUAHX-HET-20170603/index.jhtml?WT.mc_id=POG 
 

Parking Information

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

UT Law CLE

2017 Higher Education Taxation Institute

Sponsors