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2012 Tax Forum
October 17-19, 2012
Caesars Palace
Las Vegas, NV
Overview
This event for intermediate to advanced-level campus tax professionals offers the latest information on issues and best practices in higher education tax compliance and administration. The program features plenary speakers as well as smaller sessions to address special topics. Networking opportunities are woven throughout the program to bring together participants from comparable institutions to share ideas.
This forum serves as both an annual update and future outlook. Participants hear and engage in discussions on timely subjects impacting the college and university tax community. Past forums have addressed issues such as IRS audits, Form 990 preparation, unrelated business income issues, charitable gifts, executive compensation, treatment of fringe benefits, scholarships and fellowships, reporting and withholding for nonresident aliens, mitigating tax risks of international activities, bonds compliance, and charitable gifts.
There are also plenty of chances for networking with colleagues and speakers.
Who Should Attend
- Assistant Controllers
- Chief Financial Officers
- Controllers
- Tax Managers
What You'll Learn
- Concrete guidance for managing tax compliance
- Insight into tax reporting requirements and regulations impacting your institution
- Tips from fellow campus tax professionals
Prerequisites
No prerequisites and/or advance preparation required.
Course Level
Intermediate to Advanced
Estimated CPEs
Participants will be awarded up to 17 CPE credits. CPE credits can be earned in the following categories:
Taxes, Personal Development
Wednesday, October 17
| 12:00 pm | Registration |
| 1:00 pm | Welcome and Introductions |
| 1:15 pm | Long Fuse Big Bang: Achieving Long-Term Success Through Daily Victories Speaker(s):
Eric Haseltine, Haseltine Partners, LLC
In his new book, Long Fuse Big Bang, Dr. Haseltine discusses how to create long-term success, while improving-as opposed to sacrificing- near-term performance. He draws on his training as a brain scientist and over thirty years of experience as a senior executive in industry and government to explain how our brains fool us in to believing that we must sacrifice tomorrow in order to survive today.
The Leadership Series is supported by a generous contribution from TIAA-CREF |
| 2:15 pm | Refreshment Break |
| 2:30 pm | Employee vs. Independent Contractor: The Importance of Proper Classification Speaker(s):
Dom Daher, University of San Francisco
Dawn Mayer, University of San Francisco
Significant tax and legal ramifications result from classifying a worker as an employee or an independent contractor. The misclassification of such workers has been a major IRS concern for many years. Hear USF’s approach to getting it right. |
| 3:45 pm | Doing Business Abroad: Navigating the U.S. Filing Requirements Speaker(s):
Julia Shanahan, University of Washington
Amy Williams, Duke University
The IRS has increased its monitoring of foreign activities of corporations and exempt organizations. Colleges and universities are continually expanding their reach overseas and are subject to U.S. filing requirements related to those operations. This session will give tax managers a basic understanding of these important filing requirements. |
| 4:45 pm | Optional: Facilitated Discussion of ITIN Changes Speaker(s):
Julia Shanahan, University of Washington
Amy Williams, Duke University
This informal fourm will address recent proposed changes by IRS to the ITIN procedures. Presenters will share developments of higher education community discussions with IRS officials and next steps. |
| 5:30 pm | Networking Reception |
Thursday, October 18
| 8:00 am | Breakfast |
| 8:30 am | Overview of Retirement Benefits Speaker(s):
Eddie Adkins, Grant Thornton LLP
This session will provide an overview of the array of retirement plans that are available to colleges and universities, including both qualified and nonqualified plans. The session will discuss criteria for selecting appropriate plans, and will also address current hot topics in the retirement plan area. |
| 9:30 am | Information Reporting Speaker(s):
Anne Jetmundsen, University of South Florida
Joel Levenson, University of Central Florida
The session will include discussion of different information reporting forms including Form 1098-T; Form 1099-MISC; and Form 1099-K. This will include requirements to report, information expected to be reported and best practices for reporting accurate and timely information. |
| 10:30 am | Refreshment Break |
| 10:45 am | Tax Update Speaker(s):
Joe Irvine, The Ohio State University
Ed Jennings, University of Michigan
Learn about IRS initiatives focusing on colleges and universities, find out which issues are being raised in audits, and understand what that might mean for the future. Hear about expired and expiring tax provisions and new measures up for congressional consideration. |
| 12:00 pm | Lunch |
| 1:15 pm | Joint Ventures & Alternative Investments: What You Need to Know Speaker(s):
Rick Klee, University of Notre Dame
Mark Krcmaric, University of Notre Dame
Travis Patton, PricewaterhouseCoopers L.L.P.
Ronald Schultz, PricewaterhouseCoopers L.L.P.
The IRS has increased its interest in joint ventures and alternative investments of tax exempt organizations. Colleges and universities have found that the administrative time, efforts and expense of compliance continues to increase, and could further increase as a result of the proposed changes to Form 990 reporting requirements. These topics and others will be addressed in this session. |
| 1:15 pm | UBI Basics Speaker(s):
Joe Irvine, The Ohio State University
Ed Jennings, University of Michigan
Join us for a basic session reviewing the definition of unrelated business income, the statutory requirements, the exceptions, and the modifications. This concurrent session is a good refresher for veterans or a foundational overview for those new to higher education. |
| 2:30 pm | Refreshment Break |
| 2:45 pm | Managing Tax Compliance Without In-house Tax Operation Speaker(s):
David Carson, Armstrong Atlantic State University
Patrick Wamsley, Medical University of South Carolina
If your institution doesn’t have in-house staff dedicated to tax compliance and administration, come learn the processes and procedures that will assist you with staying in compliance with tax regulations and maximizing controls. |
| 2:45 pm | Post Issuance Bond Compliance Policy Speaker(s):
Kelly Farmer, University of Minnesota-Twin Cities
Cynthia Nethercut, Yale University
Learn from in-house bond compliance practitioners about how they implement written policies. They will address record retention, proceeds tracking, records maintenance, disclosures and filings, data management, and compliance continuity. Take away some best practices to bring back to your institution. |
| 4:15 pm | Nonresident Alien Tax Issues Speaker(s):
Donna Kepley, Arctic International LLC
Twenty years have passed since the CEP exams of the early 1990’s and colleges and universities still struggle with paying foreign nationals and foreign entities. Is it personnel turnover? Changes in the tax laws? New types of payment relationship? Or maybe it’s just simply confusing! |
| 4:15 pm | Sharing Trends, Tools, and Resources: The Form 990 Three Years In Speaker(s):
Linda Neenan, Vanderbilt University
Gwen Spencer, PricewaterhouseCoopers LLP
Brian Thomason, Pepperdine University
The redesigned Form 990 takes a village to complete. Join this discussion and hear the approaches taken by two universities in tackling the preparation of the form. Learn about tools that have been developed, trends in the review process, and how to structure institutional resources to complete the annual return. |
Friday, October 19
| 8:00 am | Breakfast |
| 8:30 am | Charitable Contribution Compliance Speaker(s):
Joe Irvine, The Ohio State University
Colleges and universities need to be aware of the rules surrounding charitable contributions and ensure they are properly following them. Learn the true definition of a charitable contribution, review the receipting rules, understand the tax implications of various gifts, and determine when an appraisal is needed. |
| 9:30 am | Fringe Benefits Speaker(s):
Jeff Frank, Deloitte Tax, LLC
Kristina Rasmussen, Deloitte & Touche LLP
This session will provide an overview of the tax treatment of various types of fringe benefits as well as the rules related to accountable plans. |
| 10:30 am | Refreshment/Checkout Break |
| 11:00 am | Tax Audit Panel Speaker(s):
Ed Jennings, University of Michigan
Rick Klee, University of Notre Dame
Joel Levenson, University of Central Florida
Hear the perspective, lessons, and outcomes of two recent IRS university audits. Learn about the campus management of the audit as well as the issues of most interest to the Service. |
| 12:30 pm | Program Adjourns |
Hotel
Caesars Palace
NACUBO's room block at Caesar's Palace is currently full. Caesar's Palace is conveniently located in the center of the Las Vegas Strip so we have secured additional rooms at Caesar's sister property across the street at Paris. Please call: (877) 603-4389 and mention the NACUBO Room Block or click here to reserve online.
Cut-Off Date is 9/26/12
Just as Rome wasn't built in a day, Caesars Palace on the Las Vegas Strip continues to reinvent itself and redefine luxury. Built in 1966, the hotel-casino never falls behind the times and instead raises the bar for what visitors can expect when they travel to Las Vegas.
From the moment guests pass the majestic fountain at the front of Caesars Palace, it is clear that all roads lead to Rome. The hotel has paved a solid legacy as a world-class destination for dining, gambling, shopping, service, entertainment and nightlife.
There is a unique web link so attendees may book their reservations online. If you go to the Caesars Palace website, there is no option to book within the group block so you must book using the unique web link below:
You may also call the Contact Center 866-277-5944 and mention NACUBO Tax Forum to receive our room rate. You can also mention the group code, SCCUB2
Visit the Caesars Palace website
for details, including restaurants, amenities, and nearby attractions.
Room Rate
Single:
$169.00
Double:
$169.00
For reservations, call 866.227.5944.
Rates are guaranteed until 9/19/2012, subject to availability.
Please review our registration policies.
Please Note: NACUBO professional development programs are often sell-outs. Please secure air and hotel reservations only after confirmation of registration.
Speakers
Eddie AdkinsPartner
Grant Thornton LLP
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Eddie Adkins is a partner in Grant Thornton’s national tax office in Washington, D.C. He has the primary responsibility within Grant Thornton for tracking new regulatory and legislative developments related to employee benefits and executive compensation. He has written extensively on compensation and benefits topics, including articles in the Daily Tax Report and Tax Notes. He has also written articles for journals such as the Compensation Planning Journal, The Tax Advisor, and The Journal of Taxation. He has been quoted in various newspapers across the country, including the Wall Street Journal, the New York Times, the Chicago Tribune and USA Today. Eddie has also appeared on CNBC. He is a former chair of the American Institute of CPAs’ employee benefits and compensation technical resource panel. David CarsonVice President, Business & Finance
Armstrong Atlantic State University
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David Carson has held administrative and finance positions in the higher education sector for over 25 years. David is the Vice President for Business and Finance with Armstrong Atlantic State University. David also held the Vice President for Business and Finance position at Washington & Jefferson College From July 2005 through July 2008. From July 2000 through July 2005, David was the Associate Vice President for Finance at Rollins College. At Rollins, David managed and provided leadership for the operations of accounting, financial reporting, bursar, investments, cash management, purchasing, accounts payable, auxiliaries, and budgeting.
David started his career in higher education with Indiana University. He began his employment with Indiana in January 1987 and was with them until June 2000. While at Indiana University, David worked in the Internal Audit department starting as and internal auditor and working his way up to the Associate Director of Internal Audit. He also worked three years at the Chief Accountant. As Chief Accountant he was responsible for managing the accounting, cash management, tax operations, and internal control structure of the system-wide university (eight campuses). He directed the quarterly and annual financial reporting process.
David has a B.S. in Accounting & Economics from the University of Indianapolis. He also holds a Masters in Professional Accountancy from Indiana University.
David is a Certified Public Accountant (C.P.A.), Certified Internal Auditor (C.I.A.), and a Certified Fraud Examiner (C.F.E.).
David is a member of National Association of College and University Business Officers, American Association of Certified Public Accountants, Indiana Certified Public Accountants, Institute of Internal Auditors, and the Certified Fraud Examiners Association. He also is a member of the NACUBO Tax Council. Dom L. DaherDirector, Internal Audit & Tax Compliance
University of San Francisco
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Dominic L. Daher is the Director of Internal Audit and Tax Compliance for the University of San Francisco. Mr. Daher also serves as an Adjunct Professor of Accountancy in the University of San Francisco’s School of Business and Professional Studies where he teaches Federal Taxation and Advanced Federal Taxation and as an Adjunct Professor of Law in the University of San Francisco’s School of Law where he teaches Federal Income Taxation and Accounting for Lawyers. In May 2005, Mr. Daher garnered the Outstanding Faculty of the Year Award.
Mr. Daher is a member of the National Association of College and University Business Officer’s (NACUBO) Tax Council, and he regularly presents at the annual NACUBO Tax Forum. Mr. Daher serves on the editorial advisory boards for the some of the leading tax and accounting publications in the country. Additionally, Mr. Daher serves as the Vice President for Academic Relations and as a member of the Board of Governors for the San Francisco Chapter of the Institute of Internal Auditors; he is also a member of the Financial Accounting Standards Board's (FASB) Not-for-Profit Resource Group.
Mr. Daher is the author of over 40 published articles which deal with various aspects of federal tax law and nonprofit accounting issues, including one which has been cited in a report to the United States Congress by the National Taxpayer Advocate. Among his many other accolades, Mr. Daher is the co-author of a leading treatise on federal tax law, The Hornbook on the Law of Federal Income Taxation (Thomson West 2008), which has been cited in numerous decisions by various Federal Circuit Courts of Appeals. Mr. Daher's other books include: Accounting for Not-For-Profit Organizations (BNA 2006), Accounting for Mergers and Acquisitions of Not-For-Profit Organizations (BNA 2009 and 2012), Interest Expense Deductions (BNA 2007 and 2012), Accounting for Business Combinations (WG&L 2008-2012), and A Practical Guide to Corporate Taxation (CCH 2012).
Mr. Daher holds a Master of Laws in Taxation from New York University School of Law (where he served as the Graduate Editor of the Environmental Law Review); a Juris Doctor from Washington University School of Law (where he was the Judge Myron D. Mills Scholar); and both Master and Bachelor of Accountancy degrees from the University of Missouri-Columbia. Kelly D. FarmerDirector, University Tax Management
University of Minnesota-Twin Cities
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Kelly Farmer is the University Tax Director at the University of Minnesota and has served in that position since 2001. Prior to his present position he was the Sr. Tax Manager for Arizona State University. He is a former member and chair of the NACUBO Tax Council and is on the Editorial Advisory Board for the NACUBO publication "A Guide to Federal Tax Issues for Colleges and Universities." He is also a member of the American Institute of Certified Public Accountants. His article, "Recent Changes to Information Reporting to Students and IRS for Educational Tax Credits" appeared in the March/April 2003 edition of Taxation for Exempts. Mr. Farmer has been a presenter in a number of tax workshops and seminars.
Prior to the start of his career in higher education in 1995, Mr. Farmer was employed by the former "big eight" firm Arthur Young & Co (now Ernst & Young) and was a partner in a local CPA firm in Phoenix, AZ. A CPA, he holds a BS degree in accounting from the Brigham Young University School of Accountancy. Jeff D. FrankDirector
Deloitte Tax, LLC
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Jeff leads both the non-profit and employee benefits practices for the Indianapolis office of Deloitte Tax LLP. Jeff has over 24 years experience serving non-profit institutions including hospitals, health systems, foundations, colleges and universities, trade associations, and student loan organizations. Jeff consults regularly with non-profit organizations on a variety of tax and compensation matters including unrelated business income tax issues, structuring joint ventures and similar transactions, tax-favored retirement programs, executive compensation matters, employment taxes and fringe benefits, and representing non-profit organizations during IRS examinations.
Jeff holds a B.S. in Accounting from Indiana University and an M.S. in Taxation from Drexel University. Jeff is the Chair of the AICPA Exempt Organizations Tax Technical Resource Panel and serves on the AICPA Non-Profit Organizations Conference Steering Committee. He is also an emeritus member of the IRS Employee Plans TE/GE Council for the Great Lakes Region and serves as a board member and treasurer at Dress for Success Indianapolis. Eric Haseltine
President and Managing Director
Haseltine Partners, LLC
Joe R. IrvineDevelopment & Tax Counsel
The Ohio State University
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Joseph R. Irvine is Development and Tax Counsel and a faculty member of the Fisher College of Business at The Ohio State University, Columbus, Ohio. His practice includes tax planning and compliance as well as resolving conflicts with the IRS and state and local tax agencies. He handles charitable gift planning, donor tax issues as well as issues regarding UBIT, compensation and benefit matters, and state and local tax matters. He was an attorney with a multistate law firm prior to joining the University. He also has experience with one of the Big Four accounting firms. He is past Chair of the Tax Council of the National Association of College and University Business Officers and the past co-chair of the Taxation Section of the National Association of College and University Attorneys. He is also a member of the Ohio State Bar Association and the Tax Lead of the Steering Committee for the AICPA Not-For-Profit Industry Conference. He is a recipient of the NACUBO Tax Award. His article, “Does Exclusivity Create Liability for UBIT?,” appeared in the July/August 2002 edition of Taxation of Exempts and “Proposed FICA Regulations Go Far Beyond A Response To Mayo,” appeared in the September/October 2004 edition of the same publication. Mr. Irvine is a graduate of Kent State University (BBA, summa cum laude), the University of Cincinnati (MS, taxation) and Duke University Law School (JD, high honors). He is admitted to practice in Ohio and the Federal Court for the Southern District of Ohio. He is also a certified public accountant and a frequent speaker on tax issues. Ed J. JenningsTax Director
University of Michigan
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Biography
Edward J. Jennings is the tax director at the University of Michigan in Ann Arbor, Michigan. His responsibilities include providing tax planning and compliance services in addition to resolving conflicts with the Internal Revenue Service (IRS) and other state and local taxing agencies on behalf of the University and its affiliates. He is Chair of the Taxation Council of the National Association of College and University Business Officers (NACUBO) and recently served as a member of the IRS Information Reporting Program Advisory Committee (IRPAC) from 2006 until 2008. His articles “The Taxation and Reporting of Distributions Derived from Licensing Intellectual Property” and “Managing the Tax Consequences of Alternative Investments” appeared respectively in the March/April 2004 edition and the July/August and September/October 2006 editions of Taxation of Exempts. Mr. Jennings is the recipient of the NACUBO Tax Award for 2007.
Previously, he worked as the tax manager for a non-profit healthcare system that was subject to an IRS Coordinated Examination Procedures (CEP) audit. He also has over 10 years of experience with international public accounting firms, specializing in nonprofit organizations, particularly with educational institutions and healthcare systems.
He graduated from St. Joseph’s University in Philadelphia, Pennsylvania, with a B.S. in Accounting and from Wake Forest University School of Law in Winston-Salem, North Carolina, with a J.D. He is licensed as a CPA and holds bar licenses in the states of North Carolina and Illinois. He is married with two children. Anne W. JetmundsenTax Advisor
University of South Florida
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Anne Jetmundsen is the Tax Advisor for the University of South Florida (USF) in Tampa, Florida and serves on the NACUBO Tax Council and the IRS Information Reporting Program Advisory Committee (IRPAC). Ms. Jetmundsen has been instrumental in implementing tax compliance programs at USF for areas including unrelated business income tax, sales tax, fringe benefits, independent contractor and scholarship classification. Prior to assuming the Tax Manager position in January 1996, Ms. Jetmundsen was employed in the tax departments of TECO Energy, Inc. and KPMG Peat Marwick.
Ms. Jetmundsen is a CPA and holds Bachelor of Science in Commerce and Business Administration (accounting major) and Master of Tax Accounting degrees from the University of Alabama. Donna E. KepleyPresident
Arctic International LLC
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Donna E. Kepley is the President of Arctic International. Prior to starting her own firm, she was the Director of the International Tax & Legal Centre in KPMG’s International Headquarters in Amsterdam, The Netherlands. Before accepting her international assignment, she was the National Director of Nonresident Alien Tax Compliance in KPMG’s Exempt Organizations Tax Practice (“EXOTAX”). With respect to nonresident alien tax issues, she works with colleges, universities, and other non-profit and corporate entities to develop policies and procedures, provide tax training, and review payment software systems. Ms. Kepley began her professional practice as the Director of Tax Compliance Programs at Baker & McKenzie, an international law firm.
Ms. Kepley is the author of several books on the topic of nonresident alien tax issues, Nonresident Alien Tax Compliance: A Guide for Institutions Making Payments to Foreign Students, Scholars, Employees, and Other International Visitors, Nonresident Alien Tax Compliance: A Practical Approach To Income Tax Treaties, and co-author of Immigration and Tax - At the Crossroads: A Guide for Tax and Payroll Professionals. She also created GLACIER, a comprehensive nonresident alien tax compliance software system, CINTAX and GLACIER Tax Prep, both tax return preparation software systems for foreign nationals. Ms. Kepley is a frequent speaker on nonresident alien tax issues at national conferences throughout the country. Rick F. KleeTax Director
University of Notre Dame
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Rick Klee has served as the Tax Director for the University of Notre Dame since 1998. As Tax Director, Rick coordinates the University's response to unrelated business income, property, sales, trust and payroll tax issues, as well as information return, benefit plan and other tax compliance services. He is a member of the NACUBO Tax Council and has participated as a speaker at the NACUBO Tax Forum, the Tax Institute for Colleges and Universities and other not-for profit conferences.
Previously, Rick worked for 15 years as the CFO for a 65 physician multispecialty group, where part of his responsibilities included providing tax and financial planning services to the physicians. He also had more than seven year’s tax experience with Ernst & Young, the international public accounting firm. A CPA, he holds two degrees from the University of Notre Dame, a B.B.A. in Accounting and an M.A. in Theology. Rick is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society. Mark C. KrcmaricManaging Director and Chief Operating Officer
University of Notre Dame
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Mark C. Krcmaric
Managing Director & Chief Operating Officer
University of Notre Dame Investment Office
Mark C. Krcmaric received his BS from the University of Notre Dame in 1980 and his MBA-JD from Indiana University in 1983. After graduation, Krcmaric practiced law for 15 years in the areas of corporate law and finance, banking, and securities offerings and compliance including tax-exempt debt offerings, and regularly appeared before corporate boards of directors, local governmental bodies, and local and state administrative agencies.
In his role in the Notre Dame Investment Office, Krcmaric is responsible for legal, tax and other regulatory and compliance issues, and risk management activities, and also oversees investment accounting and operations, performance reporting, custodian bank relationship, and administration of securities gifts and charitable trusts. He additionally serves as chief operating officer for the Investment Office, supervising budget, information technology and human resources issues. Joel LevensonAssistant Controller
University of Central Florida
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Joel Levenson is currently the assistant controller for tax compliance at the University of Central Florida located in Orlando, Florida. His primary responsibilities include coordination of the IRS audit, prepare & review UBIT workpapers & methods, opine on Employee v Independent Contractor decisions and ensure compliance with other Federal & State taxing authorities.
Prior to joining UCF in 2009, he worked as a tax supervisor at McGladrey focusing on FAS109, FIN48, C & S Corps, IRS audit response and international compliance. He was heavily involved with recruiting & training.
Joel graduated from the University of Central Florida with a B.S. in Accounting and an MST. Joel and his wife just recently welcomed their first child to their family with the birth of their daughter, Felicity. Dawn MayerTax Manager
University of San Francisco
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Dawn G. Mayer holds a Master of Laws in Taxation from New
York University School of Law and a Juris Doctor from Temple
University School of Law where she was awarded the Joseph
W. Price III Memorial Prize in Taxation. Ms. Mayer is the Tax
Manager for the University of San Francisco and also serves as an
Adjunct Professor in the University of San Francisco’s School of
Management where she teaches Federal Taxation. Linda Neenan
Assistant Controller
Vanderbilt University
Cynthia NethercutDirector, Tax-Exempt Bond Compliance & Special Projects
Yale University
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CYNTHIA E. NETHERCUT
Cynthia is currently the Director of Tax-Exempt Bond Compliance and Special Projects in the Office of Tax and International Compliance at Yale University. As Director of Tax-Exempt Bond Compliance, she is responsible for all aspects of the University’s tax-exempt bond compliance program, including chairing the Tax-Exempt Compliance Committee, a committee of lawyers and finance staff charged with developing, approving, and implementing policies and procedures regarding tax-exempt bond compliance.
Before becoming the Director of Tax-Exempt Bond Compliance, Cynthia was the Director of Capital Management at Yale University. In this role, she was responsible for the University’s capital management process from the development of the capital budget to the approval, funding/financing, and close-out of capital projects. She was appointed to the Tax-Exempt Bond Compliance Committee when it was created in December 2006.
Prior to joining Yale in 2002, Cynthia held positions in capital planning, strategic planning, economic analysis, and operational auditing at various mass transit and public agencies, including the Regional Transportation Authority in Chicago, Illinois; the New Jersey Transit Authority; the New York City Transit Authority; and the New York City Mayor’s Office of Management and Budget.
She received her Master in Public Affairs from Princeton University and her Bachelor of Arts degree from Kalamazoo College where she graduated Summa cum laude and Phi Beta Kappa. Travis L. PattonPartner
PricewaterhouseCoopers L.L.P.
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Travis L. Patton
Partner
National Tax Services
Exempt Organization Tax Services
travis.patton@us.pwc.com
(202) 414-1042 voice
(813) 207-3037 fax
(703) 517-9744 cell
Travis is a Partner in PricewaterhouseCoopers’ National Tax Services office and is a member of the Exempt Organization Tax Services practice. For fourteen years, Travis has provided tax services to exempt organizations with a focus on higher education and healthcare.
Travis is resident in Washington, D.C., where he monitors legislative and regulatory developments from Capitol Hill and the Internal Revenue Service. He advises clients on various subject matters including IRS examinations, governance, compensation and benefits, unrelated business income tax, corporate sponsorship payments, scholarships, and Form 990.
Travis is a regular instructor on exempt organization matters and is the author of articles such as "Reporting Unrelated Business Income," which was published in the AICPA's Journal of Accountancy.
Travis is a Certified Public Accountant licensed in Virginia and the District of Columbia, and he is a member of the American Institute of Certified Public Accountants. Travis graduated with a B.B.A. in Accounting from the College of William and Mary and obtained his M.S. in Taxation from American University. Travis is a member of the College of William and Mary Mason School of Business Corporate Advisory Board. Kristina RasmussenTax Senior Manager
Deloitte & Touche LLP
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Kristina A. Rasmussen
CPA, MBA
Senior Manager, Washington National Tax
Deloitte Tax LLP
Minneapolis, MN
Kristina Rasmussen is a Senior Manager in the Minneapolis office of Deloitte Tax LLP. She is currently supporting Deloitte’s Washington National Tax Practice as a specialist in tax matters related to tax-exempt organizations. She has over fourteen years of experience working with not-for-profit clients including public charities, private foundations, higher education institutions, health care organizations, other tax-exempt organizations, and public sector organizations as well as related taxable entities. Kristina has assisted a diverse group of clients working on a variety of issues related to the not-for-profit industry including unrelated business income issues, tax-exempt status qualifications, IRS Coordinated Examination Program (CEP) audit issues, and tax risk assessments. Kristina received her Bachelor of Arts degree in Accounting and Master of Business Administration degree from the University of St. Thomas in St. Paul, MN. Ronald Schultz
Managing Director
PricewaterhouseCoopers L.L.P.
Julia ShanahanTax Director
University of Washington
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Julia Shanahan is the Tax Director, and Associate Director of Payroll, at the University of Washington. Julia is responsible for international, federal, state and local tax matters including unrelated business income, foreign entity taxes, sales tax and property tax. Her payroll duties include issues related to state and federal income tax withholding, withholding for employees in other countries, issuance of W-2s and other non-tax matters. Her other responsibilities include providing advice to all campus departments and also include assuring that the University is compliant in tax filings both domestically and internationally. Julia also provides tax assistance to healthcare affiliates of the University of Washington. Prior to joining the University, Julia worked for PricewaterhouseCoopers in Tokyo, London and Seattle addressing individual cross border tax issues, and domestic and international payroll matters.
Julia holds a B.A. degree in International Business from Manhattanville College in Purchase, New York, a J.D. from Seattle University and is pursuing an L.L.M. in taxation at the University of Washington. She is a member of the Washington State Bar. Gwen SpencerPartner
PricewaterhouseCoopers LLP
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Gwen Spencer is a Partner in PwC's National Tax Services - Exempt Organizations Tax Services Practice (EOTS). She is a leader of the Boston EOTS practice and services clients in New England. She also provides tax services to higher education and healthcare clients nationally. Gwen has over 14 years of experience consulting in the area of tax issues related to higher education and healthcare and is a frequent speaker at industry events. Gwen served as an adjunct professor at Northeastern University teaching Tax-Exempt Entities in the Masters of Taxation Program. She is the author of "Partnership Investments by Public Charities - Tax Reporting Complexities" in the tax Advisor, which was published by AICPA in July 2005, and "Compensation of Key Employees and Intermediate Sanctions: How Does Your Organization Stack Up?" published in the Journal of Accountancy in October of 2007. In addition, she contributes annually to the Summary of Emerging Issues for Colleges and Universities, which is published by PwC.
She is a graduate of Eastern Connecticut State University and received her JD from University of Connecticut and her LLM from Boston University School of Law. Gwen is a Certified Public Accountant. She is a member of the AICPA, ABA (Chair of the Tax & Accounting Interest Group - Health Law Section), HFMA, AHLA, and the Boston Bar Association. Brian M. ThomasonAssociate Vice President and University Controller
Pepperdine University
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Brian M. Thomason, Associate Vice President and University Controller, earned a B.B.A. in Finance, Summa Cum Laude, from Abilene Christian University in 1999 and his M.B.A in Finance from Auburn University in 2005. Mr. Thomason began his career at Pepperdine University in the Office of Financial Planning. In 2000, he returned to Abilene to serve his alma mater as Manager of Financial Planning and Reporting. In 2004, he began his second tour of duty at Pepperdine University and in 2007 was named University Controller. He became an Associate Vice President in 2011. Mr. Thomason is a Certified Public Accountant and has over 10 years experience in higher education finance and accounting. In addition, he teaches as an Adjunct Professor of Accounting and Finance at Pepperdine’s Seaver College and its Graziadio School of Business and Management. He is a member of the NACUBO Tax Council, serves as Treasurer of the BMW Car Club of America - Los Angeles Chapter, and is a member of the Board of Global Samaritan Resources, an Abilene, TX-based non-profit that sends medical relief supplies and equipment around the world. He is also member of the Finance Committee at the Conejo Valley Church of Christ, and has served on the Board of several other Ventura County, CA non-profit corporations. Patrick J. WamsleyChief Financial Officer
Medical University of South Carolina
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Patrick J. Wamsley
Chief Financial Officer
Medical University of South Carolina
Patrick J. Wamsley has been Chief Financial Officer of the Medical University of South Carolina (MUSC), in Charleston, South Carolina since December 2001. He received a B.S. in Economics from Auburn University and a Master of Professional Accountancy degree from Georgia State University. He is a licensed CPA in the State of Georgia. Mr. Wamsley has a combined 26 years of higher education experience in Community College, Research and Doctoral, and Academic Medical institutions. He is an Instructor in the College of Dental Medicine at MUSC where he teaches Practice Management and is currently a member of the SACUBO Board of Directors and NACUBO Tax Council. Mr. Wamsley previously chaired the Research and Doctoral Committee of SACUBO. Amy Goodreau WilliamsDirector, Corporate Tax Reporting & Services
Duke University
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Amy Goodreau Williams, Director of the Corporate Tax Department at Duke University. Prior to joining Duke University in 2005, Amy worked for many years in KPMG's Tax Exempt Practice, serving higher education clients and other tax-exempt organizations. She is a member of the NACUBO Tax Council.
Amy graduated from George Mason University in Virginia, with a Bachelor of Science in Accounting. She is licensed as a CPA in both Virginia and North Carolina. 
