2009 California Tax Policy Conference

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The Taxation Section of The State Bar of California




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                                                                   fo LE ion
                                                                     r ,
                     Annual Meeting of the California Tax Bar

                                                                     and

                       2009 California Tax
                        Policy Conference
                             T h e Pr e m i e r C a l i f o r n i a
                                 Ta x E d u c a t i o n E v e n t




                                    NOVEMBER 12-14, 2009
                                          Sheraton San Diego
                                             Hotel & Marina
                                          1380 Harbor Island Drive
                                               San Diego, CA




                                         www.calbar.ca.gov/taxation
      The Taxation Section of the State Bar of California
      Annual Meeting of the California Tax Bar & California Tax Policy Conference
      November 12-14, 2009



                     The State Bar of California Taxation Section in Partnership
              with the Franchise Tax Board and State Board of Equalization Present the


                  2009 California Tax Policy Conference


Special thanks and recognition to the following for their financial suppor t.




                CALIFORNIA TAX POLICY
                CONFERENCE SPONSORS
                                       [Diamond]
                                      Deloitte Tax LLP
                                     Ernst & Young LLP
                                        KPMG LLP
                                  Morrison & Foerster LLP
                           Pillsbury Winthrop Shaw Pittman LLP
                                      Reed Smith LLP
                                   Winston & Strawn LLP

                                        [Platinum]
                                    Baker & McKenzie LLP
                                          Jones Day

                                           [Gold]
                              Ajalat, Polley, Ayoob & Matarese
                                   Chevron Corporation
                                 McDermott Will & Emery
                                              Ryan

                                        [Silver]
                                  Horwood, Marcus & Berk



 2                                Register Online www.calbar.org/taxation
                                                               The Taxation Section of the State Bar of California
                                                     Annual Meeting of the California Tax Bar & California Tax Policy Conference
                                                                                                    November 12-14, 2009



                         After a strong resurgence in 2007, followed by record attendance in 2008, the California Tax Policy Conference is here to stay! The
                         Conference is being held as part of the Annual Meeting of the California Tax Bar and is sponsored by the State Bar Taxation Section
                         in partnership with the Franchise Tax Board and State Board of Equalization.

                         This year’s Conference features 11 state and local tax programs. The timely topics that will be discussed include: California
                         settlement trends, current state tax woes for financials, California property tax assessment appeals, alternative apportionment, what
                         would a single revenue agency in California look like, California tax legislation, nationwide sales and use tax developments, the latest
                         in the tax shelter wars, the nexus debate, and coast-to-coast litigation advancements. During this time of unprecedented economic
                         change, these programs will allow every state tax professional to stay on the cutting edge of California and nationwide state tax law.

                         The Conference presents an opportunity for registrants to engage in several networking events throughout the weekend—events
                         designed to give attendees an opportunity to meet, confer, and mingle with California’s top tax administrators. As partners and
                         supporters of the Conference, the Franchise Tax Board and State Board of Equalization have committed to collectively sending
                         40 staff members to attend this year’s Conference. Among the events scheduled are two awards luncheons on Thursday and
                         Saturday with a keynote address at the Thursday luncheon by Professor Richard D. Pomp, Alva P. Loiselle Professor of Law,
                         University of Connecticut Law School and the inaugural presentation of the Benjamin F. Miller Award by John Chiang, California
                         State Controller (invited); a special state and local tax dinner on Friday featuring a fireside chat with Betty T. Yee, Chairwoman,
                         State Board of Equalization (invited), Marcy Jo Mandel, Deputy State Controller, Taxation, Selvi Stanislaus, Executive Officer,
                         Franchise Tax Board, and Ramon J. Hirsig, Executive Director, State Board of Equalization; and cocktail receptions on Thursday
                         and Friday evenings.

                         The 2009 Conference also offers 22 comprehensive federal tax programs as part of the Tax Bar Annual Meeting in the areas of
                         business entities, estate and gift tax, income and other tax, international tax, tax procedure and litigation, tax exempt entities and tax
                         policy practice and legislation. The single registration fee entitles registrants to attend any of the 33 state and federal tax programs
                         offered at the Conference.

                         Registering for the Conference is easy. You can register by fax or by mail and we accept credit cards. This is all outlined in the
                         brochure. If you would like more information, please call me personally at (916) 325-1316, email me at croberts@mofo.com or visit
                         http://www.ftb.ca.gov/aboutFTB/CaTaxPolicyConf.shtml.

                         I am excited about this year’s California Tax Policy Conference and hope you will join us for another extraordinary event in beautiful
                         San Diego!

                         Carley A. Roberts, Chair
                         California Tax Policy Conference



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                                                                                                 Friday, November 13




                         CONFERENCE OPENING LUNCHEON &                                                                 TAX COMMITTEE “BOXED” LUNCHEONS
                         STATE KEYNOTE                                                                                 Ticketed Event #’s 37 to 45 / $35
                         Ticketed Event #34 / $45                                                                      12:00 noon
                         12:00 noon                                                                                    Committees of the State Bar Taxation Section hold luncheons
                         Keynote Speaker: Professor Richard D. Pomp, Alva                                              for their members to meet one another and discuss
                         P. Loiselle Professor of Law, University of Connecticut Law                                   committee business and activities. Indicate which luncheon
                         School.                                                                                       you will attend on the Registration Form inside this brochure.
                         The 2009 Conference will open with a luncheon featuring
                         a state keynote address by Professor Richard Pomp. The
                         luncheon will mark the first presentation of the Benjamin
                         F. Miller Award by John Chiang (invited), California State
                         Controller.
                         The luncheon program is sponsored by Ernst & Young LLP.                                       TICKETED EVENTS
                           Register Online www.calbar.org/taxation                                                                                                               3
                                      The Taxation Section of the State Bar of California
                                      Annual Meeting of the California Tax Bar & California Tax Policy Conference
                                      November 12-14, 2009



                     PROGRAMS BY COMMITTEE
                     California Tax Policy Conference (State & Local Tax)
                     [1] California Chief Counsel Huddle
                     [3] Preparing and Trying a Tax Case in Superior Court or U.S. Tax Court
                     [4] California Tax (and Budget) Legislation: Banner Year in Review
                     [7] Alternative Apportionment: Exactly What Constitutes Equitable Relief
                     [8] The Anatomy of a Property Tax Assessment Appeal
                     [11] State & Local Tax Litigation
                     [12] The Anatomy of a Tax Shelter Case
                     [14] An Old Fashioned Stick-Up: The New Era of State Strict Liability Penalties
                     [18] Settlement in Theory and Practice
                     [22] Nationwide Sales & Use Tax Hot Topics and Recent Developments
                     [25] What Would a Single Revenue Agency Look Like in California?
                     [28] Nexus … Will We Ever Have Bright-Line Standards?
                     [31] Today’s State Tax Woes for Financials




                     GOVERNMENT SPEAKERS
                     (State Government Speakers’ Names Available at Press Time)
                     Elizabeth Abreu, Tax Counsel IV, California State Board of Equalization              Thomas N. Hudson, Senior Tax Counsel, California State Board of Equalization
                     Patrick J. Bittner, Director FTB Settlement Bureau, California Franchise Tax Board   Carl Joseph, Assistant Chief Counsel, Multistate Bureau,
                     Frederick W. Campbell-Craven, Tax Counsel IV, California Franchise Tax Board            California Franchise Tax Board
                     Kristine Cazadd, Chief Counsel, California State Board of Equalization               Patrick J. Kusiak, Assistant Chief Counsel, California Franchise Tax Board
                     John Chiang, California State Controller (Invited)                                   Marcy Jo Mandel, Deputy State Controller, Taxation,
                     Michael J. Cornez, Tax Counsel IV, California Franchise Tax Board                      Office of California State Controller John Chiang
                     Bruce A. Emard, California State Board of Equalization                               Gayle Miller, Staff Director of the California Senate Committee on

                     Randy M. Ferris, Assistant Chief Counsel, California State Board of Equalization        Revenue and Taxation
                                                                                                          Shirley K. Sicilian, General Counsel, Multistate Tax Commission
                     Steven J. Green, Deputy Attorney General, California Office of the Attorney
                        General                                                                           Selvi Stanislaus, Executive Officer, California Franchise Tax Board
                     Bradley M. Heller, Tax Counsel III , California State Board of Equalization          Robert Tucker, Tax Counsel IV, California State Board of Equalization
                     William C. Hilson, Jr., Supervising Tax Counsel, California Franchise Tax Board      John L. Waid, Tax Counsel IV, California State Board of Equalization
                     Ramon J. Hirsig, Executive Director, California State Board of Equalization          Geoff Way, Chief Counsel, California Franchise Tax Board
                     Joe Huddleston, Executive Director, Multistate Tax Commission                        Betty T. Yee, Chairwoman, California State Board of Equalization (Invited)



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                       CALIFORNIA TAX POLICY CONFERENCE                                                       ANNUAL MEETING AND CTPC
Friday - continued




                       (CTPC) ANNUAL DINNER                                                                   AFTER-DINNER PARTY
                       Ticketed Event #48 / $50                                                               Complimentary
                       7:30 pm                                                                                9:30 pm
                       The 2009 CTPC Annual Dinner features a fireside chat with                               This year, the Annual Conference will host an after-hours social.
                       Betty T. Yee, Chairwoman, State Board of Equalization,                                 The lounge party begins after dinner in Quinn’s bar, located
                       San Francisco (Invited); Marcy Jo Mandel, Deputy                                       in the lobby level of the Sheraton San Diego Hotel & Marina.
                       State Controller, Taxation, Los Angeles; Selvi Stanislaus,                             Dancing to DJ entertainment and no-host cocktails will round
                       Executive Officer, Franchise Tax Board, Sacramento; and                                 off the evening.
                       Ramon J. Hirsig, Executive Director, State Board of
                       Equalization.
                       Sponsored by Morrison & Foerster LLP, Pillsbury Winthrop
                       Shaw Pittman LLP, and Reed Smith LLP.
                                                                                                               TICKETED EVENTS
                        4                                                           Register Online www.calbar.org/taxation
                                                   The Taxation Section of the State Bar of California
                                         Annual Meeting of the California Tax Bar & California Tax Policy Conference
                                                                                        November 12-14, 2009


                        California Tax Policy Conference
                        PROGRAM SCHEDULE
                        Programs and speakers are subject to change.

                        THURSDAY NOVEMBER 12                                                    Speakers:
                                                                                                  Kristine Cazadd, California State Board of
                        10:00 AM-5:30 PM                                                             Equalization, Sacramento
                        Conference Registration                                                   Valerie C. Dickerson, Deloitte Tax LLP, Costa Mesa
                                                                                                  Annie Huang (Moderator), Pillsbury Winthrop Shaw
                        12:00-1:30 PM                                                                Pittman LLP, San Francisco
                        Conference Opening Luncheon & State Keynote Address                       Marcy Jo Mandel, Office of California State
                          “The Future of California Taxation: How Different is it                    Controller John Chiang, Los Angeles
                          Going to Be?”                                                           Geoff Way, California Franchise Tax Board, Sacramento
                            Ticketed Event #34/$45 per person
                            Presentation of the Benjamin F. Miller Award                        [3] Preparing and Trying a Tax Case in Superior Court or
                            Sponsored by Ernst & Young LLP                                           U.S. Tax Court
                            Keynote by Professor Richard D.                                         Procedure & Litigation and CTPC (State & Local)
                            Pomp, Alva P. Loiselle Professor of Law,                                  Panelists will discuss technical rules, practical tips and
                            University of Connecticut Law School. Presentation of                     similarities and differences in preparing and trying tax
                            the Benjamin F. Miller Award to Benjamin Miller by John                   cases in California Superior Courts and the United
                            Chiang, California State Controller (Invited).                            States Tax Court, from initial pleadings to post-trial
                                                                                                      briefing. Topics will include pretrial requirements and
                        Thursday Afternoon Concurrent Education Panels                                strategic considerations, discovery, motions practice,
                                                                                                      stipulations of facts, presenting persuasive evidence
                        1:45-3:45 PM                                                                  at trial through documents and witnesses (both fact
                        2 Hours MCLE, Legal Specialization and CPE Credit                             witnesses and expert witnesses), oral argument and the
                                                                                                      art of writing briefs. Gain insights from the bench and
                        [1] California Chief Counsel Huddle                                           the bar about what works and what doesn’t.
                            CTPC (State & Local)                                                Speakers:
                             A comprehensive annual update of developments in                      Wendy Abkin, Sideman & Bancroft, LLP,
                             the franchise, sales and use and property taxes areas,                     San Francisco
                             including significant administrative developments, by our              Hon. Mary Ann Cohen, United States Tax Court,
                             panel of California tax agency Chief Counsels and other                    Washington, D.C.
                             state tax experts.                                                    Hon. Maurice B. Foley, United States Tax Court,
                                                                                                        Washington, D.C.
                                                                                                   Steven J. Green, Office of the Attorney General,
                                                                                                        Sacramento
                                                                                    Kleinbard
                                                                                ard                Jeffrey M.Vesely, Pillsbury Winthrop Shaw Pittman LLP,
                                                                               w
                                                                                                        San Francisco
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Saturday, November 14




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                        CONFERENCE CLOSING
                        LUNCHEON AND FEDERAL
                        KEYNOTE
                        Ticketed Event #50 / $45
                        12:30 pm
                        The 2009 Conference will close with a luncheon and federal
                        keynote address by Prof. Edward Kleinbard of the
                        University of Southern California Gould School of Law and
                        former Chief of Staff of the Joint Committee on Taxation. The
                        luncheon will feature presentation of the V. Judson Klein award
                        to Robin L. Klomparens, Mather, CA; and the Joanne M.
                        Garvey award to Jeffry A. Bernstein, San Francisco, CA.
                                                                                                TICKETED EVENTS
                        Register Online www.calbar.org/taxation                                                                                           5
         The Taxation Section of the State Bar of California
         Annual Meeting of the California Tax Bar & California Tax Policy Conference
         November 12-14, 2009


                                                                 Speakers:
Thursday Afternoon Concurrent Education Panels                     Don Griswold, Reed Smith LLP, Washington, DC
                                                                   Shirley K. Sicilian, Multistate Tax Commission,
4:00-6:00 PM                                                            Lawrence, KS
2 Hours MCLE, Legal Specialization and CPE Credit                  Andres Vallejo, Morrison & Foerster LLP,
                                                                        San Francisco
[4] California Tax (and Budget) Legislation:                       Prentiss Willson, Consultant, Ernst & Young,
     Banner Year in Review                                              Larkspur
    CTPC (State & Local)
      The 2008-2009 and 2009-2010 legislative sessions           [8] The Anatomy of a Property Tax Assessment Appeal
      have been nothing short of volatile given the California       CTPC (State & Local)
      budgetary climate. Both the business community and              Local property tax appeal practice varies by county,
      the California tax agencies have been greatly impacted          type of property, and specific issue. A panel of
      by the many changes to California’s tax law. Panelists          property tax experts will discuss best practices for
      will discuss all recent and significant tax legislation.         taking an appeal through the administrative process.
Speakers:                                                        Speakers:
    Randy M. Ferris, California State Board of                      Rich Bell, Comcast Corporation, Englewood, CO
       Equalization, Sacramento                                     Bradley M. Heller, California State Board of
    Patrick J. Kusiak, California Franchise Tax Board,                 Equalization, Sacramento
       Sacramento                                                   Bradley Marsh (Moderator), Winston & Strawn LLP,
    Gina Rodriquez (Moderator), Spidell Publishing, Inc.,              San Francisco
       Sacramento                                                   Christopher J. Matarese, Ajalat, Polley, Ayoob &
    Brian Tillinghast, Deloitte Tax LLP, San Francisco                 Matarese, Glendale
    Ali Vahdat, Ernst & Young, Los Angeles                          Peter M. Smith, Ernst & Young, Los Angeles

6:00-7:00 PM                                                     Friday Morning Concurrent Education Panels
Thursday Conference Reception
All conferees invited to attend.                                 9:45-11:45 AM
                                                                 2 Hours MCLE, Legal Specialization and CPE Credit
FRIDAY, NOVEMBER 13
                                                                 [11] State & Local Tax Litigation
7:00-8:00 AM                                                         CTPC (State & Local)
Continental Breakfast                                                   The state tax litigation landscape in California and
                                                                        across the nation seems to be in constant flux. Our
7:00 AM-5:30 PM                                                         panel of state tax experts will provide an in-depth
Conference Registration                                                 analysis of several key California cases and a few
                                                                        prominent cases in other jurisdictions with potential
Friday Morning Concurrent Education Panels                              nationwide impact.
                                                                 Speakers:
8:00-9:30 AM                                                        William C. Hilson, Jr., California Franchise Tax Board,
1.5 Hours MCLE, Legal Specialization and CPE Credit                      Sacramento
                                                                    John L. Waid, California State Board of Equalization,
[7] Alternative Apportionment: Exactly What Constitutes                  Sacramento
    Equitable Relief Under UDITPA § 18 and Its State                Brian W. Toman, Reed Smith LLP, San Francisco
    Equivalents?                                                    J. Pat Powers, Baker & McKenzie LLP, Palo Alto
    CTPC (State & Local)                                            Hollis L. Hyans, Morrison & Foerster LLP, New York
      Successful alternative apportionment requests – by
      taxpayers and tax agencies alike – can be a formidable     [12] The Anatomy of a Tax Shelter Case
      task. Our panel of state tax experts will discuss the         Procedure & Litigation and CTPC (State & Local)
      mechanics for requesting alternative apportionment              The panelists will discuss the handling of a tax
      in various jurisdictions and common equitable relief            shelter case before the Franchise Tax Board and the
      issues, including distortion and who bears the burden           IRS. Issues regarding statutes of limitation (federal
      of proof.                                                       and state) and TEFRA will be covered, as well as
                                                                      considerations taxpayers face when settlement
                                                                      initiatives are offered by the IRS and the FTB. The


6                                            Register Online www.calbar.org/taxation
                            The Taxation Section of the State Bar of California
                  Annual Meeting of the California Tax Bar & California Tax Policy Conference
                                                                 November 12-14, 2009


     panelists will discuss the wide array of federal and state   Friday Afternoon Concurrent Education Panels
     penalties which apply to reportable transactions and
     transactions considered abusive by federal and state         2:45-4:15 PM
     taxing agencies. The State of California’s non-economic      1.5 Hours MCLE, Legal Specialization and CPE Credit
     substance penalty and the IRC Sec. 6707A penalty will
     be discussed.                                                [18] Settlement in Theory and Practice
Speakers:                                                             CTPC (State & Local)
   Deborah A. Butler, Internal Revenue Service,                         This panel of distinguished state tax experts will share
      Washington, DC                                                    their views on settling cases during uncertain times and
   Michael J. Cornez, California Franchise Tax Board,                   provide an in-depth discussion regarding the settlement
      Rancho Cordova                                                    processes at both the Franchise Tax Board and State
   Sharyn Fisk, Hochman, Salkin, Rettig, Toscher &                      Board of Equalization.
      Perez, P.C., Beverly Hills                                  Speakers:
   Donna Hansberry, Internal Revenue Service,                        Elizabeth Abreu, California State Board of Equalization,
      Washington, DC                                                     Sacramento
   Debra S. Petersen, Petersen Law Firm, Folsom                      Patrick J. Bittner, California Franchise Tax Board,
                                                                         Sacramento
                                                                     Frederick W. Campbell-Craven (Moderator), California
11:45 AM-12:45 PM                                                        Franchise Tax Board, Sacramento
Committee Luncheons                                                  Roburt Waldow, McDermott Will & Emery, Palo Alto
                                                                     Barry Weissman, Chevron Corporation, San Ramon
Ticketed Event # 37-45/$35 per person
     Boxed lunches available for pick-up in the Registration      Friday Afternoon Concurrent Education Panels
     Area. Designated meeting rooms will be posted at
     the Conference. Note: some Committees will be                4:30-6:00 PM
     combined to meet in the same meeting space.                  1.5 Hours MCLE, Legal Specialization and CPE Credit

Friday Afternoon Concurrent Education Panels                      [22] Nationwide Sales & Use Tax Hot Topics and Recent
                                                                       Developments
1:00-2:30 PM                                                           CTPC (State & Local)
1.5 Hours MCLE, Legal Specialization and CPE Credit                    Our panel of sales and use tax experts will provide
                                                                       an in-depth look at recent California and out-of state
[14] An Old Fashioned Stick-Up: The New Era of State                   sales and use tax cases, sales and use tax hot topic
     Strict Liability Penalties                                        developments and their varying viewpoints on issues
    CTPC (State & Local)                                               surrounding the Streamlined Sales Tax Agreement.
      The traditional principles driving civil penalties, i.e.,   Speakers:
      encouraging voluntary compliance, deterrence and               Richard V. Carlson, Ryan, Los Angeles
      punishment, have nearly disappeared over the last              Shad Evans, Science Applications International
      decade as states have increasingly turned to strict               Corporation, San Diego
      liability penalties that appear to be enacted principally      Fred O. Marcus, Horwood Marcus & Berk, Chicago, IL
      for revenue generation. Our esteemed state-tax                 Robert Tucker, California State Board of Equalization,
      panelists will discuss recent amnesty-related and                 Sacramento
      non-amnesty related strict liability penalties, including
      California’s 20% understatement penalty, and relevant       Friday Conference Reception
      ethical and constitutional implications.                    All conferees invited to attend.
Speakers:
   Carolyn Joy Lee, Jones Day, New York, NY                       7:30 PM
   Todd A. Lard, Council on State Taxation,                       California Tax Policy Conference
        Washington, DC                                            Annual Dinner
   Kerne Matsubara, Pillsbury Winthrop Shaw Pittman LLP,          Ticketed Event #48/$50 per person
        San Francisco                                               “Up Close & Personal: An Evening with the BOE and FTB
                                                                    Chairs and Executive Officers”
                                                                       Fireside chat with Betty T.Yee, Chairwoman, California
                                                                       State Board of Equalization, San Francisco (Invited);




 Register Online www.calbar.org/taxation                                                                                    7
          The Taxation Section of the State Bar of California
          Annual Meeting of the California Tax Bar & California Tax Policy Conference
          November 12-14, 2009


     Marcy Jo Mandel, Deputy State Controller, Taxation,            [28] Nexus … Will We Ever Have Bright-Line Standards?
     Office of California State Controller John Chiang, Los               Does the Constitution Really Distinguish Between
     Angeles; Selvi Stanislaus, Executive Officer, Franchise              Income Taxes and Excise Taxes?
     Tax Board, Sacramento; and Ramon Hirsig, Executive                  CTPC (State & Local)
     Director, California State Board of Equalization.                    Quill and the absence of physical presence
                                                                          notwithstanding, there is a trend among the states to
Sponsored by Morrison & Foerster LLP, Pillsbury Winthrop Shaw             expand the concept of nexus as broadly as possible.
Pittman LLP, and Reed Smith LLP                                           Our panel of state tax experts will provide contrasting
                                                                          viewpoints on economic and attributional nexus, as
                                                                          well as a discussion of recent nexus litigation and
                                                                          pending nexus legislation.
9:30 PM                                                             Speakers:
Annual Meeting and CTPC After-Hours Party                              Theodore R. Bots, Baker & McKenzie LLP, Chicago, IL
All conferees invited to the hotel’s lobby bar Quinns for dancing      William Lasher, eBay Inc., San Jose
and no-host libations.                                                 Kimberley M. Reeder (Moderator), KPMG LLP,
                                                                           Mountain View
SATURDAY, NOVEMBER 14                                                  Arthur R. Rosen, McDermott Will & Emery LLP,
                                                                           New York, NY
7:00-8:00 AM                                                           Shirley K. Sicilian, Multistate Tax Commission,
Continental Breakfast                                                      Lawrence, KS

7:00 AM-12:30 PM                                                    Saturday Morning Concurrent Education Panels
Conference Registration
                                                                    11:15 AM-12:45 PM
Saturday Morning Concurrent Education Panels                        1.5 Hours MCLE, Legal Specialization and CPE Credit

8:00-9:00 AM                                                        [31] Today’s State Tax Woes for Financials
1 Hour MCLE, Legal Specialization and CPE Credit                         CTPC (State & Local)
                                                                          Banks and other financials must deal with significant
[25] What Would a Single Revenue Agency Look Like                         state apportionment and allocation of income issues
     in California?                                                       that are prevalent in today’s marketplace. Our
     CTPC (State & Local)                                                 panel of esteemed state tax experts will discuss the
      For decades the California tax community has debated                most prevailing state tax issues faced by financials,
      whether California would stand to benefit from the                   including an in-depth discussion of the Multistate Tax
      consolidation of its three tax collection agencies.                 Commission’s current financial regulation project.
      Our panelists will explore the political, academic and        Speakers:
      practical implications associated with consolidating the         Stewart J. Beyerle (Moderator), Ernst & Young,
      California tax agencies, including the potential impact               San Francisco
      on taxpayers.                                                    Eric J. Coffill, Morrison & Foerster LLP, Sacramento
Speakers:                                                              Joe Huddleston, Multistate Tax Commission,
   Thomas N. Hudson, California State Board of                              Washington, DC
       Equalization, Sacramento                                        Carl Joseph, California Franchise Tax Board, Sacramento
   Harley Duncan, KPMG LLP, Washington, DC                             Bill La Vere, Ryan, Los Angeles
   Michele Pielsticker (Moderator), California Taxpayers’
       Association, Sacramento                                      12:45 PM-2:30 PM
   Chuck Moll, Winston & Strawn LLP, San Francisco                  Conference Closing Luncheon and Federal Keynote Address
   Betty T.Yee, California State Board of Equalization,                 Ticketed Event #50/$45 per person
       San Francisco (Invited)                                          Annual Luncheon Program and Presentation of the V.
                                                                        Judson Klein Award and Joanne M. Garvey Award.
Saturday Morning Concurrent Education Panels                            Keynote by Professor Edward Kleinbard, University of
                                                                        Southern California Gould School of Law, Los Angeles.
9:30-11:00 AM
1.5 Hours MCLE, Legal Specialization and CPE Credit                 2:30 PM
                                                                    Conference Adjourns



8                                               Register Online www.calbar.org/taxation
                                 The Taxation Section of the State Bar of California
                       Annual Meeting of the California Tax Bar & California Tax Policy Conference
                                                                      November 12-14, 2009


REGISTRATION FORM
To pre-register, complete the Registration Form and the Course Selector. Keep a photocopy for your records. Mail or fax the Registration Form and
Course Selector. Use a separate Registration Form and Course Selector for each registrant.
BY FAX: 415-538-2368. Credit card registrations only. If pre-registration is faxed, do not mail original form.
             Fax registrations cannot be confirmed by telephone. Keep a copy of your forms.
BY MAIL: Program Registrations, State Bar of California, 180 Howard Street, San Francisco, CA 94105-1639.
REGISTRATION (Please print or type name as it should appear on your name badge.)

Name: ___________________________________________ CA State Bar # (if applicable): _________________________________________

Firm/Company/Organization: _____________________________________________________________________________________________

Address: _____________________________________________________________________________________________________________

City, State __________________________________________________________________________ Zip: ______________________________

Telephone: __________________________________________________ Fax: ____________________________________________________

E-mail Address:________________________________________ Spouse/Guest name: ______________________________________________
                        (required for email confirmation)
Your name and contact information may be disclosed to other 2009 Annual Meeting attendees and sponsors. ❏ Check here, if you don’t want your information disclosed.
FEES (Check one. Registration fee includes Friday and Saturday continental breakfasts and Thursday and Friday receptions.)
        Tax Section Members                                                                         ❏ Government Employees (Attorney/Non-Attorney) $120
          ❏ $525 (Early-Bird Pre-registration received by October 23)                               ❏ Law School Faculty/Staff $120
          ❏ $595 (Pre-registration received after October 23 and before November 5)                 ❏ Law Students $70
        Non-Section Members (Price includes 2010 Taxation section membership of $75)
          ❏ $600 (Early-Bird Pre-registration received by October 23)
          ❏ $670 (Pre-registration received after October 23 and before November 5)
TICKETED EVENTS
Thursday, November 12, 2009
[34] ❏ Luncheon (Keynote/Awards - State)                                     I will attend          ____ (# in party @ $45 ea)
[35] ❏ Thursday Reception (FREE)                                             I will attend          ____ (# in party)
Friday, November 13, 2009
[36] ❏ Continental Breakfast (FREE)
Committee Luncheons—$35
Check the Committee lunch you plan to attend, below.




                                                                             }
[37] ❏ Corporate & Business Entities
[38] ❏ Estate & Gift
[39] ❏ Exempt Organizations
[40] ❏ Income & Other                                                                 (# in party) @ $35 per person                             =$___________
[41] ❏ International
[42] ❏ State & Local
[43] ❏ Tax Policy, Practice & Legislation
[44] ❏ Tax Procedure & Litigation
[45] ❏ Young Tax Lawyers
[46] ❏ Friday Reception (FREE)                                               I will attend          ____ (# in party)
[47] ❏ Annual Meeting Dinner                                                                        ____ (# in party @ $65 ea)                  =$___________
[48] ❏ California Tax Policy Conference Dinner (CTPC)                                               ____ (# in party @ $50 ea)                  =$___________
Saturday, November 14, 2009
[49] ❏ Continental Breakfast (FREE)                                          I will attend          ____ (# in party)
[50] ❏ Luncheon (Keynote/Awards - Federal) @ $45                                                    ____ (# in party @ $45 ea)                  =$___________
PAYMENT METHOD Registration fees may be paid by check, VISA or MasterCard (no other credit cards will be accepted).
               Make checks payable to the State Bar of California.
                                                                          TOTAL AMOUNT ENCLOSED/TO BE CHARGED =$___________
CREDIT CARD INFORMATION                          ❏ VISA        ❏ MasterCard
I authorize the State Bar of California to charge my credit card.
Account Number _________________________________________________________________________ Expiration Date _______________

Cardholder’s Name __________________________________________ Cardholder’s Signature ______________________________________
                 For registration information please call 415-538-2508         For program content information please call 415-538-2585
                                      The State Bar of California is a State Bar of California approved MCLE provider.



   Register Online www.calbar.org/taxation                                                                                                                   9
             The Taxation Section of the State Bar of California
             Annual Meeting of the California Tax Bar & California Tax Policy Conference
             November 12-14, 2009



COURSE SELECTOR
(CTPC programs are shown in red.)

Check the appropriate boxes below for the courses you wish to attend. Retain a copy of this form for your records.
File this form with your Program Registration Form.

Name ______________________________________ CA State Bar # (if applicable) _____________________________________

Thursday, November 12                                                        2:45 – 4:15 PM
                                                                             1.5 Hours MCLE, Legal Specialization and CPE Credit
1:45-3:45 PM
2 Hours MCLE, Legal Specialization and CPE Credit                            ❏ [18] Settlement in Theory and Practice
                                                                             ❏ [19] Tax Considerations for Troubled Companies—
❏ [1] California Chief Counsel Huddle                                               Corporations
❏ [2] Hot Topics with Like-Kind Exchanges                                    ❏ [20] New International Tax Disclosures: Passing the FBAR
❏ [3] Preparing and Trying a Tax Case in Superior Court or                   ❏ [21] Use of Donor Advised Funds
      U.S. Tax Court
                                                                             4:30-6:00 PM
4:00-6:00 PM                                                                 1.5 Hours MCLE, Legal Specialization and CPE Credit
2 Hours MCLE, Legal Specialization and CPE Credit
                                                                             ❏ [22] Nationwide Sales & Use Tax Hot Topics and
❏ [4] California Tax (and Budget) Legislation:                                       Recent Developments
      Banner Year in Review                                                  ❏ [23] I Just Want to Know When You Recast
❏ [5] Reasonable Compensation Issues                                         ❏ [24] A Fresh and Practical Look at Valuation and
❏ [6] Navigating Audit, Appeals, and Litigation                                      Discount Reports

Friday, November 13                                                          Saturday, November 14

8:00-9:30 AM                                                                 8:00-9:00 AM
1.5 Hours MCLE, Legal Specialization and CPE Credit                          1 Hour MCLE, Legal Specialization and CPE Credit

❏ [7] Alternative Apportionment: Exactly What Constitutes Equitable          ❏ [25] Pie in the Sky or Devil in Disguise: Single Revenue Agency
      Relief                                                                 ❏ [26] Choice of Entity
❏ [8] The Anatomy of a Property Tax Assessment Appeal                        ❏ [27] Ethics: Conflict of Interest Issues in Tax Cases [1 Hour Legal
❏ [9] Watch Out, It Could be a Skip! Practical Tips and                             Ethics]
      Common GSTT Pitfalls
❏ [10] “I Forgot!” or When Tardiness and Mistakes May Be Excused by          9:30 – 11:00 AM
       the IRS                                                               1.5 Hours MCLE, Legal Specialization and CPE Credit

9:45-11:45 AM                                                                ❏ [28] Nexus … Will We Ever Have Bright-Line Standards?
2 Hours MCLE, Legal Specialization and CPE Credit                            ❏ [29] Obama Administration Tax Legislation and Policy
                                                                             ❏ [30] Owner/Officer Personal Liability for Taxes
❏ [11] State & Local Tax Litigation: A Tablespoon of California Litigation
❏ [12] The Anatomy of a Tax Shelter Case: Following the                      11:15 – 12:45 PM
       Administrative Trail                                                  1.5 Hours MCLE, Legal Specialization and CPE Credit
❏ [13] Planning for the Death of the International
        Deferral Regime                                                      ❏ [31] Today’s State Tax Woes for Financials
                                                                             ❏ [32] Ethics: Privilege and Client Confidentiality in
1:00 – 2:30 PM                                                                       Tax Practice [1.5 Hours Legal Ethics]
1.5 Hours MCLE, Legal Specialization and CPE Credit                          ❏ [33] Intentionally Defective Grantor Trusts: A Closer Look

❏ [14] An Old Fashioned Stick-Up: The New Era of
        State Strict Liability Penalties
❏ [15] Tax Considerations for Troubled Companies—
       Pass-Throughs
❏ [16] Ethics: Economic Substance Doctrine:
        Impact on Tax Planning [1.5 hours Legal Ethics]
❏ [17] New Expatriation Rules




  10                                                    Register Online www.calbar.org/taxation
                             The Taxation Section of the State Bar of California
                   Annual Meeting of the California Tax Bar & California Tax Policy Conference
                                                                  November 12-14, 2009



HEADQUARTERS HOTEL
All education programs and guest rooms are in the Sheraton San Diego Hotel & Marina.

       The Sheraton San Diego Hotel & Marina (Sheraton Harbor Island)
       1380 Harbor Island Drive. San Diego, CA 92101 (619) 291-2900

Nestled at the edge of spectacular San Diego Bay, the Sheraton San Diego Hotel & Marina
enjoys panoramic views of the bay and the city skyline yet is just 10 minutes from renowned
attractions including the San Diego Zoo, Old Town and Balboa Park.

The group special rate is $175 + taxes for single or double occupancy. Reservation deadline is October 14. Book today as the special
block of rooms will fill quickly. Reservations received after the deadline are based on availability.

BOOK ONLINE
http://www.starwoodmeeting.com/StarGroupsWeb/booking/reservation?id=0906129740&key=5948B

BOOK BY PHONE
Call the Reservation’s Center at 877-734-2726. To get the special $175 rate, you must identify yourself as an attendee of The Taxation
Section State Bar of California meeting.


REGISTRATION FEES
Pre-Registration Fees
The “Early-Bird” Pre-Registration deadline is on or before             Government Employees (Attorney/Non-attorney) $120
October 23, 2009                                                       Law School Faculty/Staff                     $120
The Pre-Registration deadline is after October 23, but before          Law Students                                  $70
November 5, 2009
                                                                       On-site Registration
Tax Section Members                                                    On-site registration will be accepted on-site on a space available
$525 (Early-Bird Pre-registration on or before October 23)             basis. Fees are $595 Section Member/$670 Non-Section
$595 (Pre-Registration received after October 23 and before            Member/$120 Government Employees or Law School Faculty/
     November 5)                                                       $70 Law Students.

Non-Section Members                                                    Cancellation Fees
(price includes $75 membership fee for 2010)                           A refund less a non-refundable fee of $50 will be made for all
$600 (Early-Bird Pre-Registration on or before October 23)             registration cancellations received in writing by November 5,
$670 (Pre-Registration received after October 23 and before            2009. No refunds will be made for cancellations after that date.
      November 5)


GENERAL INFORMATION
MCLE/Legal Specialization/CPE Credit Information
Earn up to 14 hours of MCLE/Legal Specialization/CPE credit. Attorneys and CPA’s must get their badge scanned and/or sign-in at the
Conference registration table for their MCLE or CPE credit, and will receive a certificate upon sign-in. Certificates also may serve as a
record of legal specialization credit. Contact Doug Youmans at dyoumans@wkblaw.com if you are seeking MCLE/CPE credit for out-of-
state, by September 15.

Speaker Substitutions
Speakers may be substituted due to unavailability or scheduling conflicts. No refunds will be given due to speaker substitution.

Audio CDs
Audio CDs will be available for all educational programs. You can order CDs on-site or any time following the program. For more
information contact Versa-Tape at 800-468-2737.

For More Information
For registration information call 415-538-2508. For program information call 415-538-2585 or visit the State Bar Taxation Section
website at: www.calbar.ca.gov/taxation.



  Register Online www.calbar.org/taxation                                                                                           11
 The State Bar Education
 Foundation
 Taxation Section
 180 Howard Street
 San Francisco, CA 94105-1639




                      The Taxation Section of The State Bar of California




Annual Meeting of the California Tax Bar

and

2009 California Tax
Policy Conference
T h e Pr e m i e r C a l i f o r n i a
Ta x E d u c a t i o n E v e n t

                          Hotel Reservation Deadline
                                  October 14
                           Pre-Registration Deadline
                     (Early-bird Pre-Registration Deadline)
                                  October 23
                       (Final Pre-Registration Deadline)
                                 November 5



                                Register Online www.calbar.org/taxation