eConference
2021 Higher Education Taxation eConference
Contains material from Jun 2021
2021 Higher Education Taxation eConference
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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.
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1.
Recent Developments in College and University Tax Law (Jun 2021)
Bertrand M. Harding Jr., Edward J. Jennings
1.25
0.00
0.00
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Session 1
—68 mins
Recent Developments in College and University Tax Law (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Bertrand M. Harding Jr.,
Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Edward J. Jennings,
University of Michigan - Ann Arbor, MI
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2.
Select Topics In Charitable Contributions Including Gift Acceptance and Naming Policies (Jun 2021)
Joseph R. Irvine, Sean P. Scally
1.00
0.00
0.00
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Session 2
—61 mins
Select Topics In Charitable Contributions Including Gift Acceptance and Naming Policies (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Joseph R. Irvine,
The Ohio State University - Columbus, OH
Sean P. Scally,
Vanderbilt University - Nashville, TN
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3.
Update on Final Regulations under Section 512(a)(6) and 4968 (Jun 2021)
Franziska Hertel, Preston J. Quesenberry
1.00
0.00
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Session 3
—61 mins
Update on Final Regulations under Section 512(a)(6) and 4968 (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Franziska Hertel,
Ropes & Gray LLP - Boston, MA
Preston J. Quesenberry,
KPMG LLP - Washington, DC
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4.
Section 4960: Who, When and How Much? (Jun 2021)
Glenn Christofides, Karen Field
1.00
0.00
0.00
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Session 4
—60 mins
Section 4960: Who, When and How Much? (Jun 2021)
Examine methods to properly identify covered employees, the existence of deferred compensation arrangements, and ensure that compensation is properly measured for relevant reporting periods.
Originally presented: Jun 2021 Higher Education Taxation Institute
Glenn Christofides,
Rutgers University - Piscataway, NJ
Karen Field,
RSM LLP - Washington, DC
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5.
Worker Classification: An Overview and Current Developments (Jun 2021)
Joel Levenson, Mindy Mayo, Kyle Richard
1.00
0.00
0.00
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Session 5
—61 mins
Worker Classification: An Overview and Current Developments (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Joel Levenson,
University of Central Florida - Orlando, FL
Mindy Mayo,
KPMG LLP - San Jose, CA
Kyle Richard,
University of Washington - Seattle, WA
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6.
Recent Legislative and Policy Developments (Jun 2021)
Richard A. Grafmeyer
1.00
0.00
0.00
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Slides
(pdf)
4 pgs
Session 6
—60 mins
Recent Legislative and Policy Developments (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Richard A. Grafmeyer,
Capitol Tax Partners - Washington, DC
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7.
Nonresident Alien Tax Updates (Jun 2021)
Donna Kepley
1.00
0.00
0.00
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Session 7
—59 mins
Nonresident Alien Tax Updates (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Donna Kepley,
Arctic International LLC - Austin, TX
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8.
Remote Work Force (Jun 2021)
Joel Levenson, Diana J. Nehro, Julia Shanahan, Kevin Spiegel
1.25
0.00
0.00
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Session 8
—74 mins
Remote Work Force (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
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
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9.
Sales Taxation of Online Education (Jun 2021)
Benjamin A. Davidson
0.75
0.00
0.00
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Session 9
—45 mins
Sales Taxation of Online Education (Jun 2021)
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.
Originally presented: Jun 2021 Higher Education Taxation Institute
Benjamin A. Davidson,
The University of North Carolina at Chapel Hill - Chapel Hill, NC