University of Texas School of Law
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

UT Law CLE

2019 Higher Education Taxation Essentials

Program Features
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.

UT Law CLE

2019 Higher Education Taxation Essentials

8/17/19
Schedule

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

UT Law CLE

2019 Higher Education Taxation Essentials

Faculty

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

UT Law CLE

2019 Higher Education Taxation Essentials

Credit Information

MCLE Credit

Texas
5.00 hrs
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
5.00 hrs
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
5.00 hrs
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
6.00 hrs
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
6.00 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
6.00 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 Essentials

Key Dates

Austin

  • Last day for Individual early registration: May 22, 2019
    Add $50 for registrations received after this time
  • Last day for Group Special 1 early registration: May 22, 2019
    Add $50 for registrations received after this time
  • Last day for Group Special 2 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 Essentials

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 Essentials

Sponsors