2018

Higher Education Taxation Essentials

Austin Jun 3, 2018 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

EVENT SPONSORS
KPMG LLP
Crowe Horwath LLP
Ice Miller LLP

SPONSORS
BDO USA, LLP
BLX Group LLC
Ernst & Young LLP
PwC

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 6th 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 3, 2018
Presiding Officer:
Kelly Farmer, University of Minnesota System - Minneapolis, MN
12:00 pm

Registration Opens
12:40 pm

Welcoming Remarks
12:45 pm

1.25 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.

Kirsten Muller, University of Minnesota - Minneapolis, MN
Tracy Paglia, Moss Adams LLP - Stockton, CA
2:00 pm

1.25 hrs

People Payments Essentials

Review various tax aspects of people payments unique to colleges and universities, including student scholarships, fellowships, research stipends, worker classification, common fringe benefits, and payroll tax matters. Discuss aspects of the 2017 tax reform legislation that impact people payments.

Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
Travis Patton, PwC - Washington, DC
3:15 pm

Break
3:30 pm

1.25 hrs

Charitable Contributions Essentials

Basic tax rules, regulations and concepts pertaining to charitable contributions including a review of what is or is not deductible and what happens when a donor puts conditions or strings on a donation. Explore valuation and documentation issues along with both common and unique topics involving charitable contributions to an institution of higher education.

Rick Klee, University of Notre Dame - Notre Dame, IN
Sean P. Scally, Vanderbilt University - Nashville, TN
4:45 pm

1.25 hrs

Tax-Exempt Bonds Essentials

This session will introduce higher-ed participants and stakeholders to the complexities and compliance requirements resulting from issuing tax-exempt debt as well as provide an overview in managing the post-issuance compliance effort and responsibilities for bond-funded facilities.

Justin Hughes, Esq, DAC Bond - Orlando, FL
John Sanchez, Tufts University - Somerville, MA
6:00 pm

Adjourn

Download Schedule

Conference Faculty

Justin Hughes, Esq

DAC Bond
Orlando, FL

Jodi R. Kessler

Massachusetts Institute of Technology
Cambridge, MA

Rick Klee

University of Notre Dame
Notre Dame, IN

Kirsten Muller

University of Minnesota
Minneapolis, MN

Tracy Paglia

Moss Adams LLP
Stockton, CA

Travis Patton

PwC
Washington, DC

John Sanchez

Tufts University
Somerville, MA

Sean P. Scally

Vanderbilt University
Nashville, TN

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

Laura E. Butzel

Patterson Belknap Webb & Tyler LLP
New York, NY

Jackie Coburn

Crowe Horwath LLP
Dallas, TX

Benjamin 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

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

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

Alexandra Mitchell

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

Noel A. Sloan

Texas Tech University
Lubbock, TX

Mike Sorrells

Tate & Tryon
Washington, DC

A. L. (Lorry) Spitzer

Ropes & Gray LLP and Massachusetts Institute of Technology
Boston, MA

Wendy M. Swary

The Ohio State University
Columbus, OH

Kyle R. ZumBerge

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.

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 3, 2018 – AT&T Conference Center

Conference Concluded

Buy

Austin

Individual
Last day for $125.00 Regular pricing: May 23, 2018

$175.00 for registrations received after this time

Last day for cancellation (full refund): May 29, 2018

$50 processing fee applied after this date

Last day for cancellation: May 31, 2018

Venue

AT&T Conference Center

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

Accommodations

Special Room Rate: $189 good through May 1, 2018. Reference "Higher Education Tax Institute 2018" when you call reservations or book your room online here.

Parking Information

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

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 Horwath LLP

Crowe Horwath 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. Crowe has a strong focus on deep industry specialization focused on key industries, including Higher Education. Crowe has made long-term investments in developing the higher education and not-for-profit practice and has substantial resources available to meet the changing needs of our higher education clients. Crowe is also the only Firm that has developed an IRS-approved comprehensive toolset (the C-TRAC®) to assist clients with all not-for-profit tax compliance. C-TRAC is a web-based platform consisting of 10 modules built for various tax-exempt organizations including the debut of the C-TRAC Benchmarking Module which will allow the organization to access and export the 990s of any organization within the IRS e-file database.
www.crowehorwath.com/
Ice Miller LLP

Ice Miller LLP is a full service law firm dedicated to helping our clients stay ahead of a changing world. With over 340 legal professionals in seven offices, we advise clients on all aspects of complex business issues across more than 20 practice areas. Built on a 100+ year foundation of legal service, Ice Miller LLP is committed to helping our clients stay ahead of a changing world.

Our diverse client base ranges from start-ups to Fortune 500 companies and from governmental entities to educational organizations and pension funds. Our clients span the business economy from service to industrial to tech. In the non-profit sector our experience includes work with charitable, fiduciary, educational and governmental entities. Our attorneys strive to develop a deep understanding of each client's needs in order to help them build, grow and protect their most valued assets.
www.icemiller.com/
BDO USA, LLP

Industry experience is at the top of the list of what organizations expect from their accountants and advisors. BDO’s dedicated Higher Education industry approach provides our clients specialized knowledge and experience that comes from working directly with colleges and universities. The power of industry experience is perspective. We leverage our knowledge and resources to bring that perspective. BDO's industry focus is part of who we are and how we serve our clients, and People Who Know Higher Education, Know BDO.
www.bdo.com/industries/nonprofit-education/overview
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

2018

Higher Education Taxation Essentials

Austin Jun 3, 2018 AT&T Conference Center Conference Concluded

Buy

Related products: eConference Materials

Overview

Event Schedule

Sunday Afternoon, June 3, 2018

Conference Faculty

Justin Hughes, Esq

Jodi R. Kessler

Rick Klee

Kirsten Muller

Tracy Paglia

Travis Patton

John Sanchez

Sean P. Scally

Planning Committee

Mary M. Bachinger

John R. Barrett

Alan Bond

Laura E. Butzel

Jackie Coburn

Benjamin Davidson

Kelly Farmer

Robert W. Friz

Bertrand M. Harding Jr.

Joseph R. Irvine

Joanna Jefferson

Edward J. Jennings

Laura Kalick

Donna Kepley

Jodi R. Kessler

Rick Klee

Bob Lammey

Joel Levenson

Alexandra Mitchell

Kyle Richard

Sean P. Scally

Julia Shanahan

Noel A. Sloan

Mike Sorrells

A. L. (Lorry) Spitzer

Wendy M. Swary

Kyle R. ZumBerge

Credit Info

MCLE Credit

Other Credit

Key Dates

Venue

AT&T Conference Center

Accommodations

Parking Information

Our Sponsors

Stay in the loop with UT Law CLE

Austin Jun 3, 2018 AT&T Conference Center
Conference Concluded