13^th Annual

Higher Education Taxation Institute

Austin Jun 5-6, 2025 The Otis Hotel Austin $675 Individual | $775 after May 21 $608 Group rate per person (5 registrants minimum) | $708 after May 21 $540 Group rate per person (10 registrants minimum) | $640 after May 21

Register

Related products: eConference Materials

EXCLUSIVE RECEPTION SPONSOR
Crowe LLP
INSTITUTE SPONSOR
BLX Group LLC
Ernst & Young LLP
KPMG LLP
RSM US LLP
PwC

Overview

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. This year's conference will be held on a Thursday - Friday date pattern.

Highlights :

Recent Developments in College and University Tax Law reviews recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions.
Legislative and Policy Update, Learning to Deal With the Chaos that is 2025, provides insight into various legislative proposals being discussed regarding taxation of universities, their endowments, and how school conduct and governance policies are influencing tax policy.
Nonresident Alien Tax Update discusses the long-awaited final Treasury Regulations regarding digital content and cloud transactions as related to the international provisions of IRC section 861.
Ethics Potpourri: 10 Tips to Help You Sleep at Night provides10 tips to mitigate tax ethics insomnia, from confirming who your client is, what professional standards apply, how to keep up to date and safeguard confidences, when to rely on outside experts, and what your obligations — and options — are when conflicts arise or when you, your client, or an outside expert makes a mistake.

Plus, join faculty, planning committee, and attendees at the Thursday Evening Reception.

Event Schedule

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

Day 1 June 5, 2025
Day 2 June 6, 2025

Time

Credit

Subject

Speaker
Thursday Morning, June 5, 2025
Presiding Officer:
Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
7:30 am

Registration Opens

Includes continental breakfast.
8:20 am

Welcoming Remarks
8:30 am

1.50 hrs

Recent Developments in College and University Tax Law

Review recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Discuss the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements.

Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC
Edward J. Jennings, University of Michigan - Ann Arbor, MI
10:00 am

15-Minute Break
10:15 am

1.00 hr

Alternative Investment Tax Update

For colleges and universities, the highest-dollar tax issues when making alternative investments are unrelated business taxable income, or “UBTI”, the net investment income excise tax, and foreign taxes. Accurately estimating US taxes and non-US tax drag can help investment offices model expected returns and choose when to use “blocked” and “unblocked” investment structures. This session focuses on these and other key tax issues to consider in common alternative investment contexts like private equity funds and hedge funds.

Brittany Cvetanovich, The Ohio State University - Columbus, OH
Andrew J. Gray, Crowe LLP - Dallas, TX
Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
11:15 am

1.00 hr

IRA Energy Credits: Stories from the Trenches

Discuss the challenges, lessons learned and success stories when working with campus partners on various energy projects, including developing a strategic team, applying for, quantifying and documenting the credits and reaping their rewards. Also, address the future state of credits and how best to manage executive leadership's expectations.

Susan P. Clark, Emory University - Atlanta, GA
Edward J. Jennings, University of Michigan - Ann Arbor, MI
12:15 pm

Pick Up Lunch (in Austin)

Included in registration.
Thursday Afternoon, June 5, 2025
Presiding Officer:
Brittany Cvetanovich, The Ohio State University - Columbus, OH
LUNCHEON PRESENTATION
12:35 pm

1.50 hrs

Legislative and Policy Update, Learning to Deal with the Chaos that is 2025

Gain insight into various legislative proposals being discussed regarding taxation of universities, their endowments, and how school conduct and governance policies are influencing tax policy. Discuss the upcoming budget reconciliation process and timing for a significant tax bill.

Richard A. Grafmeyer, Capitol Tax Partners - Washington, DC
2:05 pm

15-Minute Break
2:20 pm

1.00 hr

Anticipating the Impact of Tax Policy in 2025

In the ever-changing landscape it is imperative to be able to provide quick answers to university leadership on the impact to your institution of various executive orders, proposed tax legislation and policy, and be able to model financial impacts from tax changes. This session covers sorting through policy, communication plans, and practical modeling.

Jodi R. Kessler, Massachusetts Institute of Technology - Cambridge, MA
Alexander L. Reid, Baker & Hostetler LLP - Washington, DC
3:20 pm

0.75 hr

Nonresident Alien Tax Update

Discussion of the long-awaited final Treasury Regulations regarding digital content and cloud transactions as related to the international provisions of IRC section 861. These regulations are important in making income classifications, sourcing determinations, income tax treaty evaluations, as well as enable more accurate and consistent reporting of such transactions. The session also touches on the new electronic reporting requirements and the Voluntary Disclosure Program.

Donna Kepley, Arctic International LLC - Austin, TX
4:05 pm

10-Minute Break
4:15 pm

0.50 hr

PBU Calculations – Beyond Compliance

PBU calculations for tax-exempt bonds are essential for organizations to ensure compliance with IRS regulations and prepare for potential audits, but they also serve as valuable tools for planning and decision-making as organizational needs evolve. This session discusses how accurate PBU calculations help organizations make informed decisions about the future use of their tax-exempt bond-financed facilities, potentially allowing activities that generate PBU while staying within compliance limits.

Alan Bond, BLX Group - New York, NY
Barbara Jane League, Orrick, Herrington & Sutcliffe LLP - Houston, TX
4:45 pm

0.75 hr

Loper Bright – Changing the Tax Paradigm

The impact of the Supreme Court’s Loper Bright opinion, which overturned the Chevron doctrine that compelled federal courts to defer to a federal agency's reasonable interpretation of an ambiguous statute, continues to impact many areas within tax. This session focuses on practical considerations post-Loper Bright, including interpreting regulatory guidance, taking return positions, providing tax advice, and litigating tax controversies.

Robert W. Friz, PwC - Philadelphia, PA
Emily M. Lam, Skadden, Arps, Slate, Meagher & Flom LLP - Palo Alto, CA
5:30 pm

Adjourn to Welcome to Texas Reception (5:30 p.m. to 6:30 p.m.)

Join us for drinks and hors d'oeuvres with program faculty and attendees.
Thank You to Our Reception Sponsor

Time

Credit

Subject

Speaker
Friday Morning, June 6, 2025
Presiding Officer:
Kyle R. ZumBerge, The University of Texas - Tax Services - Austin, TX
7:45 am

Conference Room Opens

Includes continental breakfast.
8:00 am

1.00 hr

People Payments

Discuss issues that come up with compensation, especially executive compensation, and payroll tax reporting and withholding. Topics include specific timing issues that arise with 457(b) and (f) plans, Section 4960-related compensation reporting issues, Sabbaticals and even 403(b) plans.

James Damon, Esq., University of Pennsylvania, Office of General Counsel - Philadelphia, PA
Karen Field, RSM US LLP - Washington, DC
9:00 am

1.00 hr

When Excludable Programs Aren’t Excludable: IRS Audit Defense Planning for Executive Benefits and Other Fringe Benefits

This panel discussion covers what happens when you think your noncash employee programs are excludable from income but they aren’t. Explore big ticket items for senior administrators and faculty as well as small ticket items whose volume can really add up. Evaluate programs through the lens of audit defense planning. Topics include business use of personal residences, dependent tuition remission, university-provided lodging and meals, travel (private/charter and spousal), business expense reimbursements, and use of gift cards. Also, touch on potential legislative changes that may be coming in these areas.

Mary B. Hevener, Morgan, Lewis & Bockius LLP - New York, NY
Steven P. Johnson, Morgan, Lewis & Bockius LLP - Washington, DC
Abigail Meyer, Ropes & Gray LLP - Boston, MA
10:00 am

15-Minute Break
10:15 am

1.00 hr

Name, Image, and Likeness Tax Issues

Name, Image & Likeness (NIL) is an emerging issue for Colleges and Universities. This session discusses the latest developments on NIL’s impact on contracts, information reporting and impact to universities and stakeholders.

Lauren Haverlock, Moss Adams - Los Angeles, CA
Joel Levenson, University of Central Florida - Orlando, FL
Donald Neal Jr., University of Nebraska System - Lincoln, NE
11:15 am

1.00 hr ethics

Ethics Potpourri: 10 Tips to Help You Sleep at Night

Regardless of their credentials, experience, and the setting in which they work, tax professionals risk uncertainty and sleepless nights in balancing duties to their clients, companies, and the community at large. This session offers 10 tips to mitigate tax ethics insomnia, from confirming who your client is, what professional standards apply, how to keep up to date and safeguard confidences, when to rely on outside experts, and what your obligations — and options — are when conflicts arise or when you, your client, or an outside expert makes a mistake. Attending this session may not eliminate the risk of tax insomnia, but it is designed to reduce the potential for sleepless nights.

Timothy J. McCormally, Arlington, VA
12:15 pm

Adjourn

Day 1 June 5, 2025
Day 2 June 6, 2025

Download Schedule

Conference Faculty

Alan Bond

BLX Group
New York, NY

Susan P. Clark

Emory University
Atlanta, GA

Brittany Cvetanovich

The Ohio State University
Columbus, OH

James Damon, Esq.

University of Pennsylvania, Office of General Counsel
Philadelphia, PA

Benjamin A. Davidson

The University of North Carolina at Chapel Hill
Chapel Hill, NC

Karen Field

RSM US LLP
Washington, DC

Robert W. Friz

PwC
Philadelphia, PA

Richard A. Grafmeyer

Capitol Tax Partners
Washington, DC

Andrew J. Gray

Crowe LLP
Dallas, TX

Lauren Haverlock

Moss Adams
Los Angeles, CA

Mary B. Hevener

Morgan, Lewis & Bockius LLP
New York, NY

Edward J. Jennings

University of Michigan
Ann Arbor, MI

Steven P. Johnson

Morgan, Lewis & Bockius LLP
Washington, DC

Donna Kepley

Arctic International LLC
Austin, TX

Jodi R. Kessler

Massachusetts Institute of Technology
Cambridge, MA

Emily M. Lam

Skadden, Arps, Slate, Meagher & Flom LLP
Palo Alto, CA

Barbara Jane League

Orrick, Herrington & Sutcliffe LLP
Houston, TX

Joel Levenson

University of Central Florida
Orlando, FL

Timothy J. McCormally

Arlington, VA

Abigail Meyer

Ropes & Gray LLP
Boston, MA

Donald Neal Jr.

University of Nebraska System
Lincoln, NE

Alexander L. Reid

Baker & Hostetler LLP
Washington, DC

Planning Committee

Brittany Cvetanovich—Co-Chair

The Ohio State University
Columbus, OH

Jodi R. Kessler—Co-Chair

Massachusetts Institute of Technology
Cambridge, MA

April Rogers—Director

The University of Texas School of Law
Austin, TX

Mary M. Bachinger

National Association of College and University Business Officers (NACUBO)
Washington, DC

Alan Bond

BLX Group
New York, NY

Susan P. Clark

Emory University
Atlanta, GA

Benjamin A. Davidson

The University of North Carolina at Chapel Hill
Chapel Hill, NC

Robert W. Friz

PwC
Philadelphia, PA

Andrew J. Gray

Crowe LLP
Dallas, TX

Joseph R. Irvine

The Ohio State University
Columbus, OH

Edward J. Jennings

University of Michigan
Ann Arbor, MI

Donna Kepley

Arctic International LLC
Austin, TX

Artemis Velahos Koch

University of Pennsylvania
Philadelphia, PA

Bob Lammey

Ernst & Young LLP
Boston, MA

Joel Levenson

University of Central Florida
Orlando, FL

Ruth M. Madrigal

KPMG LLP
Washington, DC

Alexandra O. Mitchell

RSM US LLP
Seattle, WA

Kendi Ozmon

Ropes & Gray LLP
Boston, MA

Preston J. Quesenberry

KPMG LLP
Washington, DC

Alexander L. Reid

Baker & Hostetler LLP
Washington, DC

Sean P. Scally

Vanderbilt University
Nashville, TN

Julia Shanahan

University of Washington
Seattle, WA

Kyle R. ZumBerge

The University of Texas - Tax Services
Austin, TX

Credit Info

Austin

MCLE Credit

Texas – 12.00 hrs | 1.00 hrs Ethics
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 – 12.00 hrs | 1.00 hrs Ethics

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.

Illinois – Expected – 12.00 hrs | 1.00 hrs Ethics

Within 10 days of the conference you must claim and certify your credit online in Your Briefcase, then you will be provided a Certificate of Attendance for your records. UT Law CLE will verify the number of Illinois attorneys in attendance within 10 days after the conference and will report your credit to the MCLE Board of the Supreme Court of Illinois. Failure to submit your credit within 10 days may result in attendance not being reported or may result in additional fees being assessed to you for credit reporting. UT Law CLE will maintain Attendance Records for four years.

Minnesota – Expected – 12.00 hrs | 1.00 hrs Ethics

This course has been approved by the Minnesota State Board of Continuing Legal Education for the credit hours indicated in the following category or categories of credit:
(a) standard continuing legal education;
(b) ethics or professional responsibility continuing legal education

You must claim and certify your credit online in Your Briefcase, then you will be provided a Certificate of Attendance for your records. After receiving your certificate, attorneys must self-report CLE credit directly to the Minnesota State Board of Continuing Legal Education in their OASIS portal at www.cle.mn.gov.
UT Law CLE will maintain Attendance Records for four years.

Ohio – 12.00 hrs | 1.00 hrs Ethics

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 – 14.50 hrs | 1.00 hrs Ethics

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.

Pennsylvania – 12.00 hrs | 1.00 hrs Ethics

UT Law CLE is an approved provider of Pennsylvania credit, sponsor #236. You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. Attorney attendance will be reported to Pennsylvania within 2 weeks after credit is claimed and submit. Attorneys are not able to report this credit on their own, and UT Law CLE pays all associated fees for the credit hours. Contact us at accreditation@utcle.org if you have additional questions.

Other States – 12.00 hrs | 1.00 hrs Ethics

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 to ensure it will qualify for self-reporting your credits.

You must claim and certify your credit online in Your Briefcase, you will then be provided a Certificate of Attendance for your records and to provided to other licensing authorities as needed.

MCLE credit is presented based on a 60-minute credit hour.

Other Credit

National Accounting CPE – 14.20 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 – 14.20 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 5-6, 2025 – The Otis Hotel Austin

Austin

Individual
Last day for $675.00 Regular pricing: May 21, 2025

$775.00 for registrations received after this time

Group (5 registrants minimum)
Last day for $608.00 Regular pricing: May 21, 2025

$708.00 for registrations received after this time

Group (10 registrants minimum)
Last day for $540.00 Regular pricing: May 21, 2025

$640.00 for registrations received after this time

Last day for cancellation (full refund): May 30, 2025

$50 processing fee applied after this date

Last day for cancellation: Jun 2, 2025

Venue

The Otis Hotel Austin

1901 San Antonio St.
Austin, TX 78705
512-473-8900
Map

Accommodations

$209 room rate good through May 14, 2025 (subject to availability). Call (512) 473-8900 and reference "UT Law 2025 Higher Education Tax Conference" when you make your reservation. You may also book online here.

Parking Information

Daily Self Parking: $25/day
Overnight Self Parking: $35/day
Valet Parking: $55 per car

Our Sponsors

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

Crowe LLP

Crowe LLP (www.crowe.com) is a public accounting, consulting and technology firm that uses its deep industry expertise to provide audit services to public and private entities. The firm and its subsidiaries also help clients make smart decisions that lead to lasting value with its tax, advisory and consulting services.

Crowe is recognized by many organizations as one of the best places to work in the U.S. As an independent member of Crowe Global, one of the largest global accounting networks in the world, Crowe serves clients worldwide. The network consists of more than 200 independent accounting and advisory services firms in more than 130 countries around the world. Crowe’s Exempt Organization Tax Services practice includes experienced professionals dedicated to serving the higher education industry, working with more than 175 institutions. Crowe is aware that to properly serve higher education institutions, professionals within the firm must concentrate a significant portion of their time serving college, university and other education-focused clients to maintain a high level of industry specialization. The development of this practice provides exciting challenges for our staff relative to the complex issues and ever-changing needs of higher education entities. Crowe is also proud to be the author of NACUBO’s web-based guide to the Form 990. crowe.com
BLX Group LLC

BLX Group is a fintech company registered with the Securities Exchange Commission (SEC) and Municipal Securities Rulemaking Board (MSRB) as a municipal advisor. We specialize in serving public finance related entities by providing compliance consulting and municipal advisory services. We serve the unique needs of the public sector and not-for profit entities (e.g., healthcare, higher education, and cultural institutions). Our full complement of comprehensive services include arbitrage rebate compliance, continuing disclosure, post-issuance compliance, program administration, structured products bidding, bond pricing analysis, sustainable finance, swap monitoring and more. We provide clients with the certainty they need to properly fulfill their obligations for tax-exempt financings from a compliance and optimization perspective.

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
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 over 256,000 professionals in 143 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.
tax.kpmg.us/services/development-exempt-organizations.html
PwC

Our purpose—to build trust in society and solve important problems—is at the core of everything we do. It guides how we serve our clients, our people and the world. To help our clients build trust and deliver sustained outcomes, PwC provides professional services across Audit and Assurance, Advisory and Tax. We bring a range of capabilities to help organizations solve faster, solve more and realize more value. Across our global network of nearly 328,000 professionals in 152 countries, we are committed to advancing quality in everything we do. 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, we assist our higher education clients in tax compliance and planning, including navigating policy changes to support their missions.
pwc.com
RSM US LLP

RSM US LLP is the leading provider of assurance, tax and consulting services focused on the middle market, with 16,600 professionals in 81 cities, six locations in Canada, one in El Salvador and four in India. It is a licensed CPA firm and the U.S. member of RSM International, a global network of independent audit, tax and consulting firms with 64,000 people across 120 countries.

The clients we serve are the engine of global commerce and economic growth, and we are focused on developing leading professionals and services to meet their evolving needs in today’s ever-changing business landscape. Our purpose is to instill confidence in a world of change, empowering our clients and people to realize their full potential.

RSM professionals have extensive experience serving the tax needs of public and private colleges and universities. By staying attuned to the latest trends and developments in the education sector, we can offer timely, practical solutions to proactively meet the needs of our clients.

rsmus.com

13th Annual

Higher Education Taxation Institute

Austin Jun 5-6, 2025 The Otis Hotel Austin $675 Individual | $775 after May 21 $608 Group rate per person (5 registrants minimum) | $708 after May 21 $540 Group rate per person (10 registrants minimum) | $640 after May 21

Register

Related products: eConference Materials

Overview

Related Conference

Higher Education Taxation Global Operations

Event Schedule

Thursday Morning, June 5, 2025

Thursday Afternoon, June 5, 2025

Friday Morning, June 6, 2025

Conference Faculty

Alan Bond

Susan P. Clark

Brittany Cvetanovich

James Damon, Esq.

Benjamin A. Davidson

Karen Field

Robert W. Friz

Richard A. Grafmeyer

Andrew J. Gray

Lauren Haverlock

Mary B. Hevener

Edward J. Jennings

Steven P. Johnson

Donna Kepley

Jodi R. Kessler

Emily M. Lam

Barbara Jane League

Joel Levenson

Timothy J. McCormally

Abigail Meyer

Donald Neal Jr.

Alexander L. Reid

Planning Committee

Brittany Cvetanovich—Co-Chair

Jodi R. Kessler—Co-Chair

April Rogers—Director

Mary M. Bachinger

Alan Bond

Susan P. Clark

Benjamin A. Davidson

Robert W. Friz

Andrew J. Gray

Joseph R. Irvine

Edward J. Jennings

Donna Kepley

Artemis Velahos Koch

Bob Lammey

Joel Levenson

Ruth M. Madrigal

Alexandra O. Mitchell

Kendi Ozmon

Preston J. Quesenberry

Alexander L. Reid

Sean P. Scally

Julia Shanahan

Kyle R. ZumBerge

Credit Info

MCLE Credit

Other Credit

Key Dates

Venue

The Otis Hotel Austin

Accommodations

Parking Information

Our Sponsors

Stay in the loop with UT Law CLE

13^th Annual