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2021

Higher Education Taxation Institute

The Premier Forum for Public and Private University Tax, Accounting, Legal and Business Professionals 
Live Webcast Jun 15-17, 2021
Conference Concluded
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Related products: eConference Materials
SPONSORS
BLX Group LLC
Crowe LLP
KPMG LLP
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Overview

This year’s live webcast of the Higher Education Taxation Institute (HETI) offers a flexible schedule of three partial days with discussions of federal tax issues and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities.

  • Review recent tax law developments that affect the higher education community, such as Congressional legislation, including the pandemic relief acts, IRS enforcement measures and pronouncements as well as judicial decisions.
  • Hear important consideration from both the Counsel’s office and the Accounting department in Worker Classification: An Overview and Current Developments.
  • Explore the “new normal” and how it impacts your institutions responsibilities with the Nonresident Alien Tax Updates.
  • Hear a panel discuss the Remote Workforce in the wake of COVID-19 including balancing talent retention goals and the risk associated with remote arrangements. The panel is open to answering your questions. Please submit any questions to ConferenceQA@utcle.org.

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Event Schedule

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

  • Day 1 June 15, 2021
  • Day 2 June 16, 2021
  • Day 3 June 17, 2021
  • Time
    Credit
    Subject
    Speaker
  • Tuesday Afternoon, June 15, 2021
    Presiding Officer:
    Brittany Cvetanovich, Ropes & Gray - Chicago, IL
  • 12:20 pm
    Welcoming Remarks

  • 12:30 pm
    1.00 hr
    Recent Developments in College and University Tax Law
    Review recent tax law developments that affect the higher education community, such as Congressional legislation, including the pandemic relief acts, IRS enforcement measures and pronouncements as well as judicial decisions and will discuss their impact on prevalent tax issues, including unrelated business taxable income (UBTI), compensation and fringe benefits, international activities, charitable contributions, endowments, and reporting requirements.   

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

  • 1:30 pm
    10-Minute Break

  • 1:40 pm
    1.00 hr
    Select Topics In Charitable Contributions Including Gift Acceptance and Naming Policies
    Examine issues that arise in conjunction with charitable contributions at an educational institution including the importance of gift acceptance policies and the items they should address in order to create a robust policy. Areas covered include the use of donor gift agreements, establishing minimum contributions for endowments, naming rights and removal criteria, noncash or in-kind gifts, and related issues which typically arise with college and university gifts.

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

  • 2:40 pm
    10-Minute Break

  • 2:50 pm
    1.00 hr
    Update on Final Regulations under Section 512(a)(6) and 4968
    An overview of the final regulations implementing the UBTI “silo” rule in Code Section 512(a)(6) and the final regulations implementing the college & university endowment tax under Code Section 4968. Highlight key takeaways from the final regulations, identify areas requiring further guidance and discuss practical implications of the new regulations.

    Franziska Hertel, Ropes & Gray LLP - Boston, MA
    Preston J. Quesenberry, KPMG LLP - Washington, DC

  • 3:50 pm
    Adjourn

  • Time
    Credit
    Subject
    Speaker
  • Wednesday Afternoon, June 16, 2021
    Presiding Officer:
    Alexandra O. Mitchell, RSM US LLP - Washington, DC
  • 12:30 pm
    1.00 hr
    Section 4960: Who, When and How Much?
    Examine methods to properly identify covered employees, the existence of deferred compensation arrangements, and ensure that compensation is properly measured for relevant reporting periods.

    Glenn Christofides, Rutgers University - Piscataway, NJ
    Karen Field, RSM LLP - Washington, DC

  • 1:30 pm
    10-Minute Break

  • 1:40 pm
    1.00 hr
    Worker Classification: An Overview and Current Developments
    Correctly classifying employees and independent contractors is critically important to ensuring compliance with both tax and employment laws. Tax practitioners are often on the front lines of this classification determination and can help protect the institution by knowing not only the IRS rules, but the DOL rules as well. Come join Kyle and Joel to understand these considerations from Counsel’s Office and the Accounting department.

    Joel Levenson, University of Central Florida - Orlando, FL
    Mindy Mayo, KPMG LLP - San Jose, CA
    Kyle Richard, University of Washington - Seattle, WA

  • 2:40 pm
    10-Minute Break

  • 2:50 pm
    1.00 hr
    Recent Legislative and Policy Developments
    Understanding the rationale of congressional policymakers may help organizations in explaining new tax rules to their communities and employees and assist with compliance and communication. This presentation provides unique access and background on recent law changes as well as various potential tax and benefit changes that could assist or harm institutions in this crazy post-pandemic world.

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

  • 3:50 pm
    Adjourn

  • Time
    Credit
    Subject
    Speaker
  • Thursday Afternoon, June 17, 2021
    Presiding Officer:
    Jackie Coburn, Crowe LLP - Dallas, TX
  • 12:30 pm
    1.00 hr
    Nonresident Alien Tax Updates
    Update on how payments to foreign nationals and foreign entities have been impacted by issues related to the pandemic. Gain insight on: What questions to ask; Which forms to collect; How much tax to withhold; What to report; and Which information to maintain. Explore the “new normal” and how it impacts your institution’s responsibilities.

    Donna Kepley, Arctic International LLC - Austin, TX

  • 1:30 pm
    10-Minute Break

  • 1:40 pm
    1.25 hrs
    Remote Work Force
    In the wake of the COVID-19 pandemic, higher education employers are fielding increased requests from employees, ranging from faculty to operations, to work on a remote, multi-jurisdictional basis. Balancing talent retention goals against the risks associated with such arrangements -- including employment, workplace safety, benefits, payroll, immigration, intellectual property, state and local taxes and permanent establishment -- is critical for a long-term, sustainable approach to these requests. Please submit your questions in advance to ConferenceQA@utcle.org.

    Joel Levenson, University of Central Florida - Orlando, FL
    Diana J. Nehro, Ogletree, Deakins, Nash, Smoak & Stewart, P.C. - Stamford, CT
    Julia Shanahan, Columbia University - New York, NY
    Kevin Spiegel, Crowe LLP - Chicago, IL

  • 2:55 pm
    10-Minute Break

  • 3:05 pm
    0.75 hr
    Sales Taxation of Online Education
    Several states impose sales tax on the sale or license of online videos. Do colleges and universities need to charge sales tax for online classes? The answer may surprise you. Review representative legislation, including efforts by several legislatures to exempt online classes from tax.

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

  • 3:50 pm
    Adjourn

  • Day 1 June 15, 2021
  • Day 2 June 16, 2021
  • Day 3 June 17, 2021
Download Schedule

Conference Faculty

Glenn Christofides

Rutgers University
Piscataway, NJ

Benjamin A. Davidson

The University of North Carolina at Chapel Hill
Chapel Hill, NC

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

Franziska Hertel

Ropes & Gray LLP
Boston, MA

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

Joel Levenson

University of Central Florida
Orlando, FL

Mindy Mayo

KPMG LLP
San Jose, CA

Diana J. Nehro

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
Stamford, CT

Preston J. Quesenberry

KPMG LLP
Washington, DC

Kyle Richard

University of Washington
Seattle, WA

Sean P. Scally

Vanderbilt University
Nashville, TN

Julia Shanahan

Columbia University
New York, NY

Kevin Spiegel

Crowe LLP
Chicago, IL

Planning Committee

Joseph R. Irvine—Co-Chair

The Ohio State University
Columbus, OH

Julia Shanahan—Co-Chair

Columbia University
New York, NY

April Rogers—Director

The University of Texas School of Law
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

Brittany Cvetanovich

Ropes & Gray
Chicago, IL

Benjamin A. Davidson

The University of North Carolina at Chapel Hill
Chapel Hill, NC

Robert W. Friz

PwC
Philadelphia, PA

Bertrand M. Harding Jr.

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

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

Ruth M. Madrigal

KPMG LLP
Washington, DC

Alexandra O. Mitchell

RSM US LLP
Washington, DC

Preston J. Quesenberry

KPMG LLP
Washington, DC

Alexander L. Reid

Morgan, Lewis & Bockius LLP
Washington, DC

Kyle Richard

University of Washington
Seattle, WA

Amy A. Rodriguez

The Ohio State University
Columbus, OH

Sean P. Scally

Vanderbilt University
Nashville, TN

A. L. (Lorry) Spitzer

Massachusetts Institute of Technology
Cambridge, MA

Kyle R. ZumBerge

The University of Texas Accounting and Financial Management
Austin, TX

Credit Info

  • Live Webcast
MCLE Credit
Toggle view Texas – 9.00 hrs
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 Completion will be emailed to you upon claiming credit. 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.
Toggle view California – 9.00 hrs
To claim California MCLE credit, California credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion. 

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.  

MCLE credit is presented based on a 60-minute credit hour.
Toggle view Illinois – 9.00 hrs
To claim Illinois MCLE credit, Illinois credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion. 

Within 10 days of the conference you must claim and certify your credit online in Your Briefcase, then you will be provided a Certificate of Attendance for your records. UT Law CLE will verify the number of Illinois attorneys in attendance within 10 days after the conference and will report your credit to the 
MCLE Board of the Supreme Court of Illinois. Failure to submit your credit within 10 days may result in attendance not being reported or may result in additional fees being assessed to you for credit reporting. UT Law CLE will maintain Attendance Records for four years.

MCLE credit is presented based on a 60-minute credit hour.
Toggle view Ohio – 9.00 hrs
To claim Ohio MCLE credit, Ohio credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion. 

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. 

MCLE credit is presented based on a 60-minute credit hour.
Toggle view Oklahoma – 11.00 hrs
To claim Oklahoma MCLE credit, Oklahoma credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion. 

The University of Texas School of Law (Provider #169) live webcast presentations meet the requirements and are presumptively approved by the Oklahoma Bar Association for MCLE credit based on a 50-minute credit hour. Upon claiming credit, a Certificate of Completion will be emailed to you. UT Law CLE will report credit on your behalf to the Oklahoma Bar Association within 30 days after the webcast.
Toggle view Pennsylvania – 9.00 hrs
To claim Pennsylvania MCLE credit, Pennsylvania credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion. 

UT Law CLE is an approved provider of Pennsylvania credit, sponsor #236. Attorney attendance will be reported to Pennsylvania within 2 weeks after credit is claimed and submitted. Attorneys are not able to report this credit on their own, and UT Law CLE pays all associated fees for the credit hours. Contact us at accreditation@utcle.org if you have additional questions.

MCLE credit is presented based on a 60-minute credit hour.
Toggle view Other States – 9.00 hrs
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 to ensure it will qualify for self-reporting your credits.
 
To claim Other States MCLE credit, Other States credit option must be selected PRIOR to viewing the live webcast. You must claim and  certify your credit online in Your Briefcase, you will then be provided a Certificate of Attendance for your records and to provide to other licensing authorities as needed. 

This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.
MCLE credit is presented based on a 60-minute credit hour.
Other Credit
Toggle view TX Accounting CPE – 11.00 hrs
The University of Texas School of Law (Provider #250) live webcast presentations meet the requirements and 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.

This accreditation requires attendance verification. In compliance with the rules, UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

To claim Texas Accounting CPE credit, the Texas Accounting CPE credit option must be selected PRIOR to viewing the live webcast. Upon claiming credit, a Certificate of Completion will be emailed to you. Self-report your CPE credit directly to the Texas State Board of Public Accountancy.

Contact us at accreditation@utcle.org if you have additional questions.

Key Dates

Live Webcast – Jun 15-17, 2021
Conference Concluded
Buy
  • Live Webcast
Individual
Last day for $375.00 Regular pricing: Jun 15, 2021

$375.00 for registrations received after this time

UT System Academic/Employee
Last day for $245.00 Regular pricing: Jun 15, 2021

$245.00 for registrations received after this time

Academic Institution (non-UT Law)
Last day for $295.00 Regular pricing: Jun 15, 2021

$295.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $340.00 Regular pricing: Jun 15, 2021

$340.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $300.00 Regular pricing: Jun 15, 2021

$300.00 for registrations received after this time

Last day for cancellation (full refund): Jun 9, 2021

$50 processing fee applied after this date

Last day for cancellation: Jun 11, 2021

Our Sponsors

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

  • BLX Group LLC logo
    BLX Group LLC

    Since 1989, BLX has offered a comprehensive range of financial and consulting services to the public finance community.  In addition to arbitrage rebate and continuing disclosure services, BLX provides tailored post-issuance compliance services including: private business use analyses (accompanied by an opinion from Orrick, one of the nation’s leading public finance law firms and our parent company), bond proceeds expenditure analyses and final allocation services, and IRS Schedule K review and completion services. 

    With roughly 40 public finance professionals in offices throughout the country, BLX can assemble a team of consultants with the appropriate skills and experience to formulate solutions to even the most demanding projects. 

     

    www.blxgroup.com/
  • Crowe LLP logo
    Crowe LLP
    Founded in 1942, Crowe LLP is one of the fastest-growing firms in the United States, with an expanding footprint of offices and a top 10 ranking among U.S. accounting and consulting firms. Over the course of seven decades, Crowe has evolved from a small local firm to a large national firm with global reach. We have a strong focus on deep industry specialization, with dedicated teams focused on key industries. Crowe has been working with public sector organizations for over 50 years and serves more than 800 tax exempt entities nationally, including more than 170 colleges and universities.

    Crowe is the only Firm that has invested the resources and expertise in developing a comprehensive, IRS-approved tax solution (C-TRAC®). C-TRAC is a project management, web-based platform developed to streamline information gathering for the tax compliance function, including Forms 990, 990-T, extensions, alternative investments, benchmarking, state reporting, and much more.  Highlights of the 2018 C-TRAC release include the addition of the endowment tax module, a comprehensive calculator to assist with the excise tax on excess compensation, automated linkage to Form 4720, and UBI “siloing” in the 990-T module.
    www.crowe.com/
  • KPMG LLP logo
    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 over 227,000 professionals in 146 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.
    www.kpmg.com
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