Minnesota Continuing U.S. Postage In honor of the
State Bar Legal Education
70th Annual Tax Institute
Legal Education you will have the chance
2550 UNIVERSITY AVENUE WEST, SUITE 160-S SAINT PAUL MN 55114
Co-presented by Minnesota CLE and to win a 32-inch LCD
the MSBA Tax Law Section Television!
dATEd MATERiAl — PlEAsE EXPEdiTE!
The 70th Annual
REGisTRATion / oRdER FoRM [024-11 | ldo]
dates & locations
PlEAsE “” bREAKoUT cHoicEs:
The 70th Annual
session A session b session c session d session E livE PREsEnTATion:
#1 #4 #7 #9 #11 Minneapolis –
december 2 & 3, 2010
#2 #5 #8 #10 #12
Minnesota clE conference center
#3 #6 Seventh Street & Nicollet Mall
Third Floor City Center
check here if address below is new.
Replays will show plenary sessions,
plus the most popular presentation You don’t have to be a tax law professional to benefit from the Tax Institute!
from each breakout session. There
december 2 & 3, 2010 is no guarantee that the ethics and
Minnesota CLE Conference Center Firm bias breakouts will be taped. Lunch
is not included at the video replays.
Address Schedule times may vary due to
PlEAsE “" APPRoPRiATE boX bElow:
abbreviated lunch periods. Start
Whether you advise clients Plan on joining us for the
City/State/Zip times are as indicated below. This year’s special guest
directly on tax law or simply Tax Institute Luncheon on
$385 MSBA member $385 paralegal Phone Fax speaker is:
$475 standard rate
Minneapolis – 12/20-21/10
(Reg. 8:30; Replay 9:00)
need to alert them to potential Day 1 at the Radisson Plaza
Email Minnesota CLE Conference Center concerns, the Tax Institute – with Hotel Minneapolis.
vidEo REPlAy: (No lunch provided) Seventh Street & Nicollet Mall Karen L. Hawkins
$355 MSBA member $355 paralegal Attorney License Number (if applicable) Third Floor City Center its mix of plenary sessions and
12 timely breakout sessions – Director, Office of Professional
$445 standard rate
Profession, if non-attorney Minneapolis – 1/6-7/11 Responsibility And you won’t want to
Location: (Reg. 8:30; Replay 9:00) is the easiest way to make sure miss the annual Tax Institute
Minnesota CLE Conference Center
you are up-to-date on issues Internal Revenue Service
Date: PRoGRAM MATERiAls: cosT oF booK(s) s&H Seventh Street & Nicollet Mall
Washington D.C. Reception on Day 1 (at the
I cannot attend.
Please send me the following:
$ 25.01 – 50 ..........................................$6
$ 50.01 – 75 ..........................................$7
Third Floor City Center affecting your practice. Minnesota CLE Conference
I have a Minnesota CLE Season PassSM. $ 75.01 – 100 ........................................$8
copy(ies) of the manual at
$100.01 – 150.......................................$9
$150.01 – 250.....................................$12 Moorhead – 2/1-2/11 Center) featuring complimentary
$ 250.01+ ...........................................$15 (Reg. 9:00; Replay 9:15)
$110 each. (available 12/10/10) Expedited shipping available
Moorhead Public Library You will also have the cocktails and hors d’oeuvres
118 Fifth Street
opportunity to earn an hour plus your chance to win great
TAX on sUbToTAl
nEw lAwyER discoUnT! Cost of book(s) .............$ Pick the appropriate tax based on
where the book is received.
I was first admitted to the bar after
December 2, 2007, and have deducted $60
Minneapolis, MN ......................... 7.775%
Saint Paul, MN ............................. 7.625% toward both your ethics and prizes including a 32-inch LCD
Subtotal ........................$ Hennepin Co. (outside Mpls.) ..... 7.275%
from the registration fee marked above.
Ramsey Co. (outside St. Paul) ..... 7.125%
Anoka, Dakota, Washington Co. . 7.125%
elimination of bias credit Television!
All other MN ................................ 6.875%
Outside MN ................................. exempt
EnclosEd is $ by:
Check (payable to Minnesota CLE) Call 651-227-8266 or
VISA MasterCard Discover AmEx 800-759-8840.
MAil FoRM To: FAX To: oR cAll:
Card No. Or, visit us online at
Minnesota CLE 651-227-6262 651-227-8266 or
2550 University Ave. W. 800-759-8840 www.minncle.org. Thursday & Friday, december 2 & 3, 2010
Expiration Suite 160-S Go onlinE:
St. Paul, MN 55114 www.minncle.org Minnesota CLE Conference Center | Seventh Street & Nicollet Mall | Third Floor City Center | Minneapolis
Signature Video replay details on reverse.
Schedule Faculty & Planners u Institute Planner
Karen L. Hawkins
Director, Office of Professional Responsibility
Internal Revenue Service; Washington, D.C.
Day 1 in acquiring the assets or ownership interests of ensure that attorneys, accountants, and other tax 8:30 – 9:45 a.M.
various legal entities. practitioners adhere to professional standards and Minnesota Tax Law Update karen Hawkins has been Director of the IRS Office of Professional Responsibility since april, 2009. Ms.
Thursday, December 2, 2010 – Patrick J. Butler & Jodie Scott follow the law. an overview of the major tax changes from this year’s Hawkins was formerly in private practice as a Member of Taggart & Hawkins, P .C., bringing 30 years of
practice experience to her IRS position. She is a past Chair of the Taxation Section of the State Bar of
– Karen L. Hawkins, Thomas E. Brever & TBD legislative session as well as significant Minnesota tax
8:15 – 8:45 a.M. California, a past chair of the aBa Taxation Section Subcommittee on Civil Penalties, and the aBa Taxation
cases and policy developments. Section IRS Liaison Meetings Committee. She served as a Director on the Council of the aBa Taxation Section,
CHECk-In & COnTInEnTaL BREakFaST 11:45 – 1:15 P.M.
2:15 – 2:30 P.M. – Jerome A. Geis & Tamar N. Gronvall as the Section’s Vice-Chair Professional Services. Ms. Hawkins is also a Fellow of the american College of Tax
InSTITUTE LUnCHEOn BREak Counsel. She earned her J.D. and MBa – Taxation degrees from Golden Gate University in San Francisco. She
8:45 – 9:00 a.M. RaDISSOn PLaZa HOTEL 9:45 – 10:00 a.M.
also holds an M.Ed. from the University of California, Davis. Ms. Hawkins writes and speaks extensively on all
Welcome & Introduction aspects of civil and criminal tax controversy issues and on ethics in tax practice.
2:30 – 3:30 P.M. BREak
– Gina B. DeConcini 12:15 – 1:00 P.M.
Federal Individual Update
MSBA Tax Law Section Chair LunCHeon PReSenTATIon u Robert J. Stuart u Alan Gregerson
The recent issues impacting individual taxation, Institute Chair Internal Revenue Service; Bloomington
10:00 – 11:00 A.M.
The Office of Professional Responsibility including legislative, regulatory and case law Fredrikson & Byron Pa; Minneapolis
9:00 – 10:30 a.M. BReAKouT SeSSIon D Tamar n. Gronvall
an overview and a reality check. developments. Opportunities and pitfalls associated
Federal Business Tax Law Update .
Daniel P Bartholet Minnesota attorney General’s Office;
– Karen L. Hawkins with these developments will be highlighted, with Grant Thornton LLP; Minneapolis Saint Paul
The past year’s statutory, regulatory and judicial emphasis placed on proactive steps to achieve the 9 S Corporations – Update and
Director, Office of Professional Responsibility
business tax developments that are of particular best taxpayer results. Planning Opportunities u Yuri B. Berndt u Frances H. Holmes
interest to the tax practitioner. – Stacy D. Rubsam & Timothy Stoeger an analysis of the most current regulations, Moss & Barnett Pa; Minneapolis IRS Office of Chief Counsel; Saint Paul
– Stacy D. Rubsam & Timothy Stoeger rulings, cases and legislation that affect Joan M. Bibelhausen u William D. Klein
1:15 – 2:15 P.M. 3:30 – 3:45 P.M. S corporations and subsequent planning Lawyers Concerned for Lawyers; Saint Paul Gray Plant Mooty Pa; Minneapolis
10:30 – 10:45 a.M. BReAKouT SeSSIon B BREak opportunities.
BREak Thomas e. Brever u Jed D. Larkin
– Jack W. Carlson Foster & Brever PLLC; Saint anthony 3M Tax; Saint Paul
4 Significant Multistate Sales Tax and
3:45 – 4:45 P.M. u Heather J. Broneak Kenneth S. Levinson
Income Tax Developments 10 Economic Substance and
10:45 – 11:45 A.M. BReAKouT SeSSIon C University of Minnesota; Minneapolis Faegre & Benson LLP; Minneapolis
BReAKouT SeSSIon A This discussion will highlight recent multistate State Taxation
sales and income tax developments. Included will This session will review the evolution of the u Donald J. Brown Andrew J. neuharth
7 FBARs, Undisclosed Foreign Accounts Cargill, Inc.; Minneapolis Oppenheimer Wolff and Donnelly LLP;
be an update on changes in corporate income economic substance doctrine with a focus on
1 Property Tax Appeals: and New Reporting Requirements Minneapolis
tax regimes, including California, Michigan, state tax law, including recent Minnesota case u Patrick J. Butler
A Practical Guide for Attorneys This session will address the current foreign
Oklahoma, Texas, and Washington as well law. kPMG, LLP; Minneapolis Walter A. Pickhardt
Mr. Furia, whose practice is exclusively devoted as other states. There will also be a review of financial account reporting rules and related – Walter A. Pickhardt Faegre & Benson LLP; Minneapolis
to property tax appeals, will guide you through penalties, the options available to taxpayers that Jack W. Carlson
selected significant litigation in other states such Thomsen & nybeck Pa; Edina Mark A. Pridgeon
the basic issues in a property tax appeal case as the Pfizer decison in new Jersey, the HMN have not filed FBaRs, and the new reporting 11:00 – 11:15 a.M. Pridgeon Law Office; Edina
including jurisdictional issues, potential claims, Financial ruling in Minnesota, and the Ohio requirements and penalties that were passed as a Teresa Cismowski
valuation issues, discovery, trial, and appeal. Grocers Association decision, along with a funding mechanism for the HIRE act. Internal Revenue Service; Saint Paul u Stacy D. Rubsam
– Nicholas A. Furia discussion of the significant amnesty programs – Robert J. Stuart & Masha M. Yevzelman Grant Thornton LLP; Minneapolis
u Christina L. Cook
offered by state taxing authorities. There will 11:15 – 12:15 P.M.
IRS Office of Chief Counsel; Saint Paul Joseph F. Schlueter
2 Current Developments in U.S. Tax also be discussion on the status of current 8 Panel Presentation on Collection Due BReAKouT SeSSIon e Larsonallen LLP; Minneapolis
u Gina B. DeConcini
Treaties and Other Hot Topics in developments involving the Streamlined Sales and Process: What the Heck is CDP and Oppenheimer Wolff & Donnelly LLP; u John C. Schmittdiel
International Tax Use Tax agreement and of the provisions and the How Do I Handle a CDP Case? 11 Partnership and LLC Update Minneapolis IRS Office of Chief Counsel; Saint Paul
When operating or expanding abroad (by current status of two proposed federal bills (1) The panel will discuss the practical aspects of This session will review and discuss the past
providing a minimum nexus standard for state Robert M. eperjesy Jodie Scott
acquisition, licensing, sales, distribution, or handling a Collection Due Process case, as year’s tax law changes, new regulations, cases, Grant Thornton LLP; Minneapolis kPMG, LLP; Minneapolis
manufacturing), U.S. businesses and private business taxes and (2) limiting the ability of a state well as a discussion on the recent trends and and pertinent rulings that impact entities taxes as
equity investors need to anticipate various U.S. to impose income taxes on nonresidents who are current developments in CDP cases. The panel partnerships or LLCs. The discussion will focus on nicholas A. Furia Timothy Stoeger
and foreign tax issues in their contracts and temporarily working in the state. will include perspectives from an IRS Counsel how these changes might impact the typical small Law Offices of nicolas a. Furia PLLC; Grant Thornton LLP; Minneapolis
– Daniel P Bartholet & Robert M. Eperjesy
. Eden Prairie
structures to avoid inadvertent or unexpected tax attorney, a private tax attorney, and the manager and middle market businesses being served by Kristin Timmons
liabilities. This session will provide an overview for of IRS settlement officers who conduct the CDP most practitioners. Jerome A. Geis IRS Office of Chief Counsel; Saint Paul
non-international tax specialists of various topics 5 Non-Cash Executive hearing with the taxpayers. – Joseph F. Schlueter Briggs and Morgan, Pa; Saint Paul
in these areas including: Masha M. Yevzelman
Compensation 101 – Teresa Cismowski, Mark A. Pridgeon & Kristin Dr. Valerie Golden Fredrikson & Byron Pa; Minneapolis
• an overview of U.S. tax rules that affect various From incentive stock options, nonqualified Timmons 12 Elimination of Bias: Distressed Dr. Valerie Golden at Clinical Psychologist;
structures and issues applicable to foreign options and restricted stock units to personal use Economy = Distressed Clients: What Minneapolis
operations of corporate jets and other perks, this session will Should We Know, How Can We Help?
• how to utilize entities abroad that qualify for cover the introductory level waterfront of different 4:45 P.M. 1.0 elimination of bias credit (applied for)
U.S. “flow through” tax treatment kinds of non-cash executive compensation and Institute Reception!
• key developments in tax treaties the basic taxation and reporting issues that go
This program will address how financial stress About the institute
Join us for complimentary food, gives rise to emotional problems and how it
• expansion of the “permanent establishment” along with them. drinks, and great PRIZES including may manifest itself. The speakers will discuss cREdiTs cAncEllATion / no-sHow Policy
concept under various tax treaties – Gina B. DeConcini & Andrew J. Neuharth a 32-inch LCD television! The prize the ranges of stress and distress, common
• investment structures and contract provisions Minnesota CLE will be applying to the Paid registrants who cancel their registration at
drawing will be held at approximately psychological disorders lawyers may encounter, Minnesota State Board of Continuing Legal least 72 hours before the program will receive
that reduce exposure to inadvertent U.S. and
6 Ethical Lessons from the Office of 5:00 p.m. You must be present to win. the lawyer’s roles when impairment may Education for 9.5 hours of clE credit. a full credit on their account; if fewer than 72
Professional Responsibility be present, how a lawyer can reach out to Minnesota CLE has applied for 1.0 hours of hours, a $25 administrative fee will be deducted.
• U.S. reporting of foreign bank accounts future ethics credit for breakout session #6 and Paid registrants who fail to attend will receive
1.0 ethics credit applied for recommend or offer assistance, and what
reporting of financial transfers abroad under for 1.0 hours elimination of bias credit for the written materials. Passholders may purchase
The Office of Professional Responsibility for the resources are available.
FaTCa Day 2 breakout session #12. If you claim ethics or the materials at 50% of the full retail price.
Internal Revenue Service (OPR) establishes and – Joan M. Bibelhausen & Dr. Valerie Golden bias credit for this course, you must deduct
– Kenneth S. Levinson
enforces consistent standards of competence, Friday, December 3, 2010 those special credits from the 9.5 hours of AccoMModATion
12:15 P.M. “standard” credit. (For example, if you attend
integrity, and conduct for tax professionals If you have a disability and need an
3 Mergers and Acquisitions – COnFEREnCE aDJOURnS session #6, you may claim a maximum of 8.5
accommodation in order to attend, please
covered by IRS Circular 230. Local practitioners 8:00 – 8:30 a.M.
standard credits and 1.0 hours ethics credit for
Tax Due Diligence contact Minnesota CLE as soon as possible at
will join karen L. Hawkins to discuss IRS strategy CHECk-In anD COnTInEnTaL BREakFaST a total of 9.5 credits.) In no case can you claim
This session will address a purchaser’s exposure 2550 University Avenue West, Suite 160-S, Saint
to enhance enforcement of the tax law and to more than 9.5 total credits for this seminar.
Paul, MN 55114 or call us at 651-227-8266 or
to successor liability for federal and state taxes 800-759-8840.