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The th Annual Tax Institute Minnesota CLE

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The th Annual Tax Institute Minnesota CLE Powered By Docstoc
					                                                                                                                                                                                       Nonprofit Org.
                   Minnesota            Continuing                                                                                                                                      U.S. Postage                                                                                                 In honor of the
                   State Bar            Legal Education
                   Association
                                                                                                                                                                                           PAID
                                                                                                                                                                                    Minnesota Continuing
                                                                                                                                                                                                                                                                                                     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!




                                                                                                                                                                                                                   Tax
                   dATEd MATERiAl — PlEAsE EXPEdiTE!




                                                                                                                                                                                                                                                      The 70th Annual




                                                                                                                                                                                                                   Institute
REGisTRATion / oRdER FoRM                                                                                                                             [024-11 | ldo]




Tax
                                                                                                                                                                           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


Institute                                             Name
                                                            check here if address below is new.

                                                                   (first)


                                                                   (last)
                                                                                                              (mi)
                                                                                                                                                                           vidEo REPlAys:
                                                                                                                                                                           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
livE: 12/2-3/10
                                                      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


   Pass #
                                                                  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.
                                                          Shipping/Handling ........$
  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.
                                                          Tax ................................$
                                                                                                               Ramsey Co. (outside St. Paul) ..... 7.125%
                                                                                                               Anoka, Dakota, Washington Co. . 7.125%
                                                                                                                                                                                                                   elimination of bias credit                                                       Television!
                                                          ToTAl ..........................$
                                                                                                               All other MN ................................ 6.875%
                                                                                                               Outside MN ................................. exempt
                                                                                                                                                                           QUEsTions?                              requirements!
EnclosEd is $                     by:

  Check (payable to Minnesota CLE)                                                                                                                                         Call 651-227-8266 or
                                                          To REGisTER:
  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
                                                                Washington, D.C.
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
                                                                                                                                                                                   BREak
    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
      foreign tax
                                                                 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.

				
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