2019

Higher Education Taxation Essentials

Austin Jun 2, 2019 AT&T Conference Center
Conference Concluded

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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

Download Brochure (PDF)

Overview

The ideal introduction for new entrants to the field and the perfect refresher for seasoned practitioners, Higher Education Taxation Essentials provides an overview in key areas such as UBIT; payment of scholarships, fellowships, stipends and honoraria; charitable contributions; and tax-exempt bonds.

Stay on for the 7th Annual Higher Education Taxation Institute (HETI), for in-depth coverage of federal tax issues, legislative and regulatory changes, and practical guidance in higher education taxation.

Event Schedule

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

Time

Credit

Subject

Speaker
Sunday Afternoon, June 2, 2019
Presiding Officer:
Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
12:00 pm

Registration Opens
12:40 pm

Welcoming Remarks
12:45 pm

1.50 hrs

UBIT Essentials

Your university may conduct business activities unrelated to its tax-exempt purpose or mission. Learn to apply the three-prong UBI test, statutory exceptions, and statutory exclusions to activities common at college and university campuses. We’ll build the case for expenses allowed against gross income, and touch briefly on “what’s new” in UBI such as siloing and fringe benefits with more details to come in later sessions.

Laura Kalick, Esq., Kalick Law LLC - Washington, DC
Michelle L'Etang, University of Alabama - Tuscaloosa, AL
Tracy Paglia, Moss Adams LLP - Stockton, CA
2:15 pm

1.00 hr

Tax-Exempt Bonds Essentials: Managing Private Business Use in Facilities Financed with Tax-Exempt Bonds

Managing private business use associated with facilities financed with tax-exempt bonds is challenging for institutions of higher education because of the wide variety of agreements that exist with private users, as well as the number of bond issues and facilities to be tracked. Explore various techniques for managing private business use, from avoiding it in the first instance to remediating unexpected use years after bonds have been issued. Discuss allocation rules, qualified management contract rules, remedial actions and new guidance from the Internal Revenue service.

Joel Levenson, University of Central Florida - Orlando, FL
Victoria Ozimek, Bracewell - Austin, TX
Brian P. Teaff, Bracewell - Houston, TX
3:15 pm

Break
3:30 pm

1.25 hrs

Charitable Contributions

Cover the basics of charitable contributions. Topics include: defining a charitable contribution, proper receipting of charitable contributions, contributions with strings or benefits, and the basic appraisal requirements.

Joseph R. Irvine, The Ohio State University - Columbus, OH
Sean P. Scally, Vanderbilt University - Nashville, TN
4:45 pm

1.25 hrs

People Payments and Fringe Benefits

Listen to an overview of the various types of payments that Universities make to employees, students, and others, including fringe benefits, fellowships and scholarships, and non-employee compensation. Gain a better understanding of the taxability and reporting requirements associated with these payments.

Rebecca Berger, MIT - Cambridge, MA
Joel Levenson, University of Central Florida - Orlando, FL
Julia Shanahan, Columbia University - New York, NY
6:00 pm

Adjourn

Download Schedule

Conference Faculty

Rebecca Berger

MIT
Cambridge, MA

Joseph R. Irvine

The Ohio State University
Columbus, OH

Laura Kalick, Esq.

Kalick Law LLC
Washington, DC

Michelle L'Etang

University of Alabama
Tuscaloosa, AL

Joel Levenson

University of Central Florida
Orlando, FL

Victoria Ozimek

Bracewell
Austin, TX

Tracy Paglia

Moss Adams LLP
Stockton, CA

Sean P. Scally

Vanderbilt University
Nashville, TN

Julia Shanahan

Columbia University
New York, NY

Brian P. Teaff

Bracewell
Houston, TX

Planning Committee

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

Jodi R. Kessler

Massachusetts Institute of Technology
Cambridge, MA

Bob Lammey

Ernst & Young LLP
Boston, MA

Joel Levenson

University of Central Florida
Orlando, FL

Alexandra O. Mitchell

RSM US LLP
Washington, DC

Kyle Richard

University of Washington
Seattle, WA

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

Kyle R. ZumBerge

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

Credit Info

Austin

MCLE Credit

Texas – 5.00 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 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 – 5.00 hrs

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 – 5.00 hrs

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 – 6.00 hrs

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 – 6.00 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. If you need Accounting credit in any state other than Texas, please review the self-reporting guidelines on the NASBA website to confirm your ability to self-report credit from the live webcast.)

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 – 6.00 hrs

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 are welcome to sign in on the Accounting CPE Record of Attendance form at the registration desk, but we are now reporting all credit online. You will receive a Texas Accounting Certificate of Completion in Your Briefcase. Self-report your CPE credit directly to TSBPA. UT Law CLE will maintain Attendance Records for four years.

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

Key Dates

Austin – Jun 2, 2019 – AT&T Conference Center

Conference Concluded

Buy

Austin

Individual
Last day for $175.00 Regular pricing: May 22, 2019

$225.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $158.00 Regular pricing: May 22, 2019

$208.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $140.00 Regular pricing: May 22, 2019

$190.00 for registrations received after this time

Last day for cancellation (full refund): May 23, 2019

$50 processing fee applied after this date

Last day for cancellation: May 28, 2019

Venue

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.

Our Sponsors

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

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.
www.kpmg.com
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/
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/
Ernst & Young LLP

EY is a global leader in assurance, tax, transaction and advisory services for the higher education industry. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY combines industry-leading practices with an understanding of the university’s unique needs. Drawing on many years of experience, we can work with you to help strengthen your institution and achieve lasting improvements.
www.ey.com/en_us
PwC

PwC’s higher education practice is built to help address the opportunities and challenges faced by higher education institutions today. With dedicated professionals working with colleges and universities across the nation, PwC assists our higher education clients in tax compliance and planning and in identifying opportunities to increase accountability, transparency, and help to transform to align resources to support their missions.
www.pwc.com/us/en/index.jhtml
RSM US LLP

RSM US LLP

rsmus.com/

2019

Higher Education Taxation Essentials

Austin Jun 2, 2019 AT&T Conference Center Conference Concluded

Buy

Related products: eConference Materials

Overview

Event Schedule

Sunday Afternoon, June 2, 2019

Conference Faculty

Rebecca Berger

Joseph R. Irvine

Laura Kalick, Esq.

Michelle L'Etang

Joel Levenson

Victoria Ozimek

Tracy Paglia

Sean P. Scally

Julia Shanahan

Brian P. Teaff

Planning Committee

Mary M. Bachinger

John R. Barrett

Alan Bond

Jackie Coburn

Benjamin A. Davidson

Kelly Farmer

Robert W. Friz

Adam Gale

Bertrand M. Harding Jr.

Joseph R. Irvine

Edward J. Jennings

Laura Kalick, Esq.

Donna Kepley

Jodi R. Kessler

Bob Lammey

Joel Levenson

Alexandra O. Mitchell

Kyle Richard

April Rogers

Sean P. Scally

Julia Shanahan

Noel A. Sloan

Mike Sorrells

Wendy M. Swary

Kyle R. ZumBerge

Credit Info

MCLE Credit

Other Credit

Key Dates

Venue

AT&T Conference Center

Accommodations

Our Sponsors

RSM US LLP

Stay in the loop with UT Law CLE

Austin Jun 2, 2019 AT&T Conference Center
Conference Concluded