University of Texas School of Law
7th Annual
Higher Education Taxation Institute
The premier forum for public and private university tax, accounting, legal and business professionals
Austin Jun 3-4, 2019 AT&T Conference Center
$595 Individual  |  $645 after May 22
Related products:       eConferences       Complete Conference Materials
PRESENTED BY
The University of Texas School of Law
The University of Texas System Office of General Counsel

RECEPTION SPONSOR
KPMG LLP

LUNCHEON SPONSOR
Crowe LLP

SPONSORS
BLX Group LLC
Ernst & Young LLP
PwC
RSM US LLP

SUPPORTING ORGANIZATION 
National Association of College and University Business Officers

UT Law CLE

2019 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 and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities.
  • Examine recent tax law developments that affect institutions of higher education, including updates on congressional activity, IRS rulings, and judicial decisions.
  • Learn about the various aspects of international tax compliance and how to apply the principles when conducting business in another country.
  • Explore the recent changes to athletic seating rights, gift acceptance policies and agreements, and other issues related to complex gifts.
  • Discuss the legal and practical implications of qualified transportation fringe benefits.
  • Understand the impact of siloing in reporting UBIT, including how direct activities may be allocated, how investment activities may be handled, and different methods and considerations for both.
  • Visit with program faculty and attendees at the Monday Evening Welcome to Texas BBQ Reception.
Join us on Sunday for the Higher Education Taxation Essentials program beginning at noon—a great introduction for those new to the higher education tax field and a perfect refresher for those who aren’t.
 

UT Law CLE

2019 Higher Education Taxation Institute

4/21/19
Schedule

Monday Morning, June 3, 2019

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

7:30 am
Registration Opens

Includes continental breakfast.

8:20 am
Opening Remarks

8:30 am

1.25 hrs

Recent Developments in College and University Tax Law

A review of recent tax law developments that affect institutions of higher education including recent tax law changes, IRS rulings and other guidance, and judicial decisions.

Bertrand M. Harding Jr., Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Donald E. Rich Jr., Greensboro, NC

9:45 am

1.00 hr

Multi-State Tax Issues and Compliance

Wayfair happened, now what do we do?  A practical approach to sales tax compliance as well as insight from the legal side. Also discuss employment, UBI, and other tax compliance issues institutions face when crossing state lines and how to determine when those lines have been crossed.

Kara Newcomb, Texas Tech University - Lubbock, TX
Kevin Spiegel, Crowe LLP - Chicago, IL
Kevin Walker, Brigham Young University - Provo, UT

10:45 am
Break

11:00 am

1.00 hr

International Tax Compliance

Hear an overview of recent developments to be aware of in tax related areas when conducting business in another country. After an introduction to the various aspects of international tax compliance, apply the principles to conducting business in India and discover an approach to common scenarios experienced by higher ed institutions.
 

Bob Lammey, Ernst & Young LLP - Boston, MA
Roshan Samuel, Ernst & Young LLP - Chicago, IL
Julia Shanahan, Columbia University - New York, NY

12:00 pm
Break to Pick Up Lunch

Included in registration.

Monday Afternoon, June 3, 2019

Presiding Officer:
Kyle Richard, University of Washington - Seattle, WA

LUNCHEON PRESENTATION

Thank You to Our Luncheon Sponsor

Crowe LLP

12:20 pm

1.00 hr

Behind the Curtain: Recent Legislative and Policy Developments

Understanding the rationale of congressional policymakers may help organizations in explaining new rules to their communities  and employees, and assist with compliance. This presentation provides unique access and background on various changes, as well as insight into some of the conflicting goals that Treasury and IRS will need to address in their upcoming guidance.

Richard A. Grafmeyer, Capitol Tax Partners - Washington, DC

 
1:20 pm
Break

1:35 pm

1.25 hrs

Nonresident Alien Tax Issues

Recent tax law changes have impacted the area of nonresident alien tax compliance. Attendees should ensure that their institution is up to speed on any new requirements. In addition, we’ll dig a bit deeper into payments to foreign entities – which forms are necessary, how the forms should be completed, and how to withhold from and report the payments. 

Donna Kepley, Arctic International LLC - Austin, TX

2:50 pm

1.00 hr

Executive Compensation in Higher Education: Tax Issues and Opportunities

Recruitment and retention of talented employees are crucial for the success of both public and private colleges and universities. Executive compensation can be complex and involve important tax and legal considerations. Review the tax aspects of different forms of executive compensation, including enhanced use of deferred compensation plans, presidential housing, and noncommercial air travel, as well as the new excise tax on compensation paid to certain highly compensated employees. 

Karen Field, RSM LLP - Washington, DC
Wendy M. Swary, The Ohio State University - Columbus, OH

3:50 pm
Break

4:00 pm

1.50 hrs

Siloing and Unrelated Business Income Activity

As if UBIT weren’t complicated enough, new rules require nonprofits to compute gains and losses from one unrelated trade or business separately from every other unrelated trade or business. So what, exactly, is a trade or business? And what does one do about UBIT that does not derive from a trade or business? Are there structuring opportunities that colleges and universities can use to get better results? This panel will discuss these and many other issues implicated by the new rules. 

Moderator:
Alexander L. Reid, Morgan, Lewis & Bockius LLP - Washington, DC
Panelists:
Erin Couture, PwC - Boston, MA
Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX

5:30 pm
Adjourn

Thank You to Our Welcome to Texas Reception Sponsor
KPMG LLP

Tuesday Morning, June 4, 2019

Presiding Officer:
Alexandra O. Mitchell, RSM US LLP - Washington, DC

7:45 am
Conference Room Opens

Includes continental breakfast.

8:00 am

0.50 hr

Parking and Transportation Tax: Legal Update 

The new tax on parking and transportation expenses continues to be one of the more controversial tax reform provisions. Two experts on the new law will discuss what is settled, and what questions remain. 

Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC
Bertrand M. Harding Jr., Law Offices of Bertrand M. Harding Jr. - Alexandria, VA

8:30 am

1.00 hr

Parking and Transportation Tax: Practical Implications

Universities across the country are examining their parking and transportation programs to minimize tax exposure and still be in compliance with the new tax law. Three campus experts will discuss how their institutions have responded in the face of ongoing uncertainty in this area of the tax law.

Moderator:
Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC
Panelists:
Kelly Farmer, University of Minnesota System - Minneapolis, MN
Kyle Richard, University of Washington - Seattle, WA
Kyle R. ZumBerge, The University of Texas System Office of General Counsel - Austin, TX

9:30 am

1.00 hr

Sponsored Research - Managing Compliance and Maximizing Revenues

Sponsored research undertaken by higher ed institutions continues to be an area of growth and can be a substantial source of revenue, albeit with some hefty compliance requirements. Discuss the IRS safe harbor rules regarding sponsored research as provided in Rev Proc 2007-47 and hear from a higher ed representative on internal policies and procedures relating to the management of sponsored research on a campus that utilizes both tax-exempt and other sources of financing.

Moderator:
Alan Bond, BLX Group - New York, NY
Panelists:
Charles C. Cardall, Orrick, Herrington & Sutcliffe LLP - San Francisco, CA
Edwin Oswald, Orrick, Herrington & Sutcliffe LLP - Washington, DC
John Sanchez, Tufts University - Somerville, MA

10:30 am
Break

10:45 am

1.00 hr

Tax and Legal Issues Related to Charitable Contributions

Universities want to keep their donors happy, but also need to be aware of the tax and legal issues related to gifts. Discuss the recent changes to athletic seating rights, gift acceptance policies, gift agreements, and other issues related to complex gifts.

Joseph R. Irvine, The Ohio State University - Columbus, OH
Sean P. Scally, Vanderbilt University - Nashville, TN

11:45 am

1.00 hr ethics

Ethical Issues in Practicing Before the IRS

Focus on ethical responsibilities and considerations in representing non-profits before the IRS. In particular, the session will address the practical impact of Circular 230, the intersection between Circular 230 and state rules for both attorneys and CPAs, and managing IRS exams and other encounters with the IRS. 

Meghan R. Biss, Caplin & Drysdale, Chartered - Washington, DC
Preston Quesenbberry, KPMG LLP - Washington, DC

12:45 pm
Adjourn

UT Law CLE

2019 Higher Education Taxation Institute

Faculty

Conference Faculty

Meghan R. Biss
Caplin & Drysdale, Chartered
Washington, DC
Alan Bond
BLX Group
New York, NY
Charles C. Cardall
Orrick, Herrington & Sutcliffe LLP
San Francisco, CA
Erin Couture
PwC
Boston, MA
Benjamin A. Davidson
The University of North Carolina at Chapel Hill
Chapel Hill, NC
Kelly Farmer
University of Minnesota System
Minneapolis, MN
Karen Field
RSM LLP
Washington, DC
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
Donna Kepley
Arctic International LLC
Austin, TX
Jodi R. Kessler
Massachusetts Institute of Technology
Cambridge, MA
Bob Lammey
Ernst & Young LLP
Boston, MA
Kara Newcomb
Texas Tech University
Lubbock, TX
Edwin Oswald
Orrick, Herrington & Sutcliffe LLP
Washington, DC
Preston Quesenbberry
KPMG LLP
Washington, DC
Alexander L. Reid
Morgan, Lewis & Bockius LLP
Washington, DC
Donald E. Rich Jr.
Greensboro, NC
Kyle Richard
University of Washington
Seattle, WA
Roshan Samuel
Ernst & Young LLP
Chicago, IL
John Sanchez
Tufts University
Somerville, MA
Sean P. Scally
Vanderbilt University
Nashville, TN
Julia Shanahan
Columbia University
New York, NY
Kevin Spiegel
Crowe LLP
Chicago, IL
Wendy M. Swary
The Ohio State University
Columbus, OH
Kevin Walker
Brigham Young University
Provo, UT
Kyle R. ZumBerge
The University of Texas System Office of General Counsel
Austin, TX

Planning Committee

Jodi R. Kessler—Co-Chair
Massachusetts Institute of Technology
Cambridge, MA
Kyle Richard—Co-Chair
University of Washington
Seattle, WA
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
Alan Bond
BLX Group
New York, NY
Jackie Coburn
Crowe LLP
Dallas, TX
Benjamin A. Davidson
The University of North Carolina at Chapel Hill
Chapel Hill, NC
Kelly Farmer
University of Minnesota System
Minneapolis, MN
Robert W. Friz
PwC
Philadelphia, PA
Adam Gale
Baker & Hostetler LLP
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
Edward J. Jennings
University of Michigan
Ann Arbor, MI
Laura Kalick, Esq.
Kalick Law LLC
Washington, DC
Donna Kepley
Arctic International LLC
Austin, TX
Bob Lammey
Ernst & Young LLP
Boston, MA
Joel Levenson
University of Central Florida
Orlando, FL
Alexandra O. Mitchell
RSM US LLP
Washington, DC
April Rogers
The University of Texas School of Law
Austin, TX
Sean P. Scally
Vanderbilt University
Nashville, TN
Julia Shanahan
Columbia University
New York, NY
Noel A. Sloan
Texas Tech University
Lubbock, TX
Mike Sorrells
Tate & Tryon
Washington, DC
Wendy M. Swary
The Ohio State University
Columbus, OH

UT Law CLE

2019 Higher Education Taxation Institute

Credit Information

MCLE Credit

Texas
12.50 hrs  |  1.00 hrs Ethics
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
12.50 hrs  |  1.00 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.  
Ohio
12.50 hrs  |  1.00 hrs Ethics
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
15.00 hrs  |  1.00 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

National Accounting CPE
15.00 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.
TX Accounting CPE
15.00 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 Higher Education Taxation Institute

Key Dates

Austin

  • Last day for Individual early registration: May 22, 2019
    Add $50 for registrations received after this time
  • Last day for cancellation (full refund): May 23, 2019
  • Last day for cancellation (partial refund): May 28, 2019
    $50 processing fee applied

UT Law CLE

2019 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

$189 room rate good through May 1, 2019 (subject to availability).

Book your room online 
here or call the reservations department at 877-744-8822 and reference the 2019 Higher Education Tax Institute. The reservations link will be active until the room block is full or the cutoff date of 5/1/19, whichever comes first. 

UT Law CLE

2019 Higher Education Taxation Institute

Sponsors