eConference
2019 Higher Education Taxation eConference
Contains material from Jul 2019
2019 Higher Education Taxation eConference
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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.
Includes: Audio Paper Slides
Archived Material
Self-Study Use Only
The accreditation period for this eConference has expired and it is no longer available for credit.
Self-Study Use Only
The accreditation period for this eConference has expired and it is no longer available for credit.
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Sessions
1.
Recent Developments in College and University Tax Law (Jul 2019)
Bertrand M. Harding Jr., Donald E. Rich Jr.
1.25
0.00
0.00
Downloadable Materials
Paper
(pdf)
– 12 pgs
Slides
(pdf)
– 8 pgs
Session 1 —80 mins
Recent Developments in College and University Tax Law (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Bertrand M. Harding Jr.,
Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Donald E. Rich Jr.,
Greensboro, NC
2.
Multi-State Tax Issues and Compliance (Jul 2019)
Kara Newcomb, Kevin Spiegel, Kevin Walker
1.00
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 15 pgs
Session 2 —57 mins
Multi-State Tax Issues and Compliance (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Kara Newcomb,
Texas Tech University - Lubbock, TX
Kevin Spiegel,
Crowe LLP - Chicago, IL
Kevin Walker,
Brigham Young University - Provo, UT
3.
International Tax Compliance (Jul 2019)
Bob Lammey, Roshan Samuel, Julia Shanahan
1.00
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 30 pgs
Session 3 —56 mins
International Tax Compliance (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Bob Lammey,
Ernst & Young LLP - Boston, MA
Roshan Samuel,
Ernst & Young LLP - Chicago, IL
Julia Shanahan,
Columbia University - New York, NY
4.
Behind the Curtain: Recent Legislative and Policy Developments (Jul 2019)
Richard A. Grafmeyer
0.75
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 5 pgs
Session 4 —50 mins
Behind the Curtain: Recent Legislative and Policy Developments (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Richard A. Grafmeyer,
Capitol Tax Partners - Washington, DC
5.
Nonresident Alien Tax Issues (Jul 2019)
Donna Kepley
1.25
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 23 pgs
Session 5 —75 mins
Nonresident Alien Tax Issues (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Donna Kepley,
Arctic International LLC - Austin, TX
6.
Executive Compensation in Higher Education: Tax Issues and Opportunities (Jul 2019)
Karen Field, Wendy M. Swary
1.00
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 18 pgs
Session 6 —58 mins
Executive Compensation in Higher Education: Tax Issues and Opportunities (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Karen Field,
RSM LLP - Washington, DC
Wendy M. Swary,
The Ohio State University - Columbus, OH
7.
Siloing and Unrelated Business Income Activity (Jul 2019)
Alexander L. Reid, Erin Couture, Jodi R. Kessler, Kyle R. ZumBerge
1.25
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 11 pgs
Session 7 —80 mins
Siloing and Unrelated Business Income Activity (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Alexander L. Reid,
Morgan, Lewis & Bockius LLP - Washington, DC
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
8.
Parking and Transportation Tax: Legal Update (Jul 2019)
Benjamin A. Davidson, Bertrand M. Harding Jr.
0.50
0.00
0.00
Downloadable Materials
Paper
(pdf)
Slides
(pdf)
– 13 pgs
Session 8 —28 mins
Parking and Transportation Tax: Legal Update (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
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
9.
Parking and Transportation Tax: Practical Implications (Jul 2019)
Benjamin A. Davidson, Kelly Farmer, Kyle Richard, Kyle R. ZumBerge
1.00
0.00
0.00
Downloadable Materials
Paper
(pdf)
– 11 pgs
Slides
(pdf)
– 8 pgs
Session 9 —61 mins
Parking and Transportation Tax: Practical Implications (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Benjamin A. Davidson,
The University of North Carolina at Chapel Hill - Chapel Hill, NC
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
10.
Sponsored Research - Managing Compliance and Maximizing Revenues (Jul 2019)
Alan Bond, Charles C. Cardall, Edwin Oswald, John Sanchez
1.00
0.00
0.00
Downloadable Materials
Slides
(pdf)
– 15 pgs
Session 10 —58 mins
Sponsored Research - Managing Compliance and Maximizing Revenues (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Alan Bond,
BLX Group - New York, NY
Charles C. Cardall,
Orrick, Herrington & Sutcliffe LLP - San Francisco, CA
Edwin Oswald,
Orrick, Herrington & Sutcliffe LLP - Washington, DC
John Sanchez,
Tufts University - Somerville, MA
11.
Tax and Legal Issues Related to Charitable Contributions (Jul 2019)
Joseph R. Irvine, Sean P. Scally
1.00
0.00
0.00
Downloadable Materials
Paper
(pdf)
– 14 pgs
Paper
(pdf)
– 52 pgs
Slides
(pdf)
– 17 pgs
Session 11 —60 mins
Tax and Legal Issues Related to Charitable Contributions (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Joseph R. Irvine,
The Ohio State University - Columbus, OH
Sean P. Scally,
Vanderbilt University - Nashville, TN
12.
Ethical Issues in Practicing Before the IRS (Jul 2019)
Meghan R. Biss, Ruth M. Madrigal
1.00
1.00
0.00
Downloadable Materials
Slides
(pdf)
– 12 pgs
Session 12 —59 mins
Ethical Issues in Practicing Before the IRS (Jul 2019)
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.
Originally presented: Jun 2019 Higher Education Taxation Institute
Meghan R. Biss,
Caplin & Drysdale, Chartered - Washington, DC
Ruth M. Madrigal,
KPMG LLP - Washington, DC