About

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.
 

Event Schedule

  • Time
    Credit
    Subject
    Speaker
  • 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

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

    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.
  • 9:45 am
    1.00 hr
    Multi-State Tax Issues and Compliance

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

    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.
  • 10:45 am
    Break

  • 11:00 am
    1.00 hr
    International Tax Compliance

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

    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.
     
  • 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

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

    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.
  • 1:20 pm
    Break

  • 1:35 pm
    1.25 hrs
    Nonresident Alien Tax Issues

    Donna Kepley, Arctic International LLC - Austin, TX

    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. 
  • 2:50 pm
    1.00 hr
    Executive Compensation in Higher Education: Tax Issues and Opportunities

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

    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. 
  • 3:50 pm
    Break

  • 4:00 pm
    1.50 hrs
    Siloing and Unrelated Business Income Activity

    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

    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. 
  • 5:30 pm
    Adjourn

  • Thank You to Our Welcome to Texas Reception Sponsor
    KPMG LLP

  • Time
    Credit
    Subject
    Speaker
  • 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 

    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

    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. 
  • 8:30 am
    1.00 hr
    Parking and Transportation Tax: Practical Implications

    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

    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.
  • 9:30 am
    1.00 hr
    Sponsored Research - Managing Compliance and Maximizing Revenues

    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

    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.
  • 10:30 am
    Break

  • 10:45 am
    1.00 hr
    Tax and Legal Issues Related to Charitable Contributions

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

    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.

  • 11:45 am
    1.00 hr ethics
    Ethical Issues in Practicing Before the IRS

    Meghan R. Biss, Caplin & Drysdale, Chartered - Washington, DC
    Ruth M. Madrigal, KPMG LLP - Washington, DC

    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. 
  • 12:45 pm
    Adjourn

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

Ruth M. Madrigal

KPMG LLP
Washington, DC

Kara Newcomb

Texas Tech University
Lubbock, TX

Edwin Oswald

Orrick, Herrington & Sutcliffe 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

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
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.
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.  

Contact Laura Tolin, ltolin@law.utexas.edu, if you have additional questions.

Key Dates

Austin – Jun 3-4, 2019 – AT&T Conference Center
Conference Concluded
Buy
Austin
Last day for Individual early registration: May 22, 2019

Add $50 for registrations received after this time

Last day for Group (5 registrants minimum) early registration: May 22, 2019

Add $50 for registrations received after this time

Last day for Group (10 registrants minimum) 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

Venue

speaker

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. 

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