2013 Tax Forum
October 20-22, 2013
Hyatt Regency St. Louis at The Arch
St. Louis, MO
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.
Who Should Attend
- Assistant Controllers
- Chief Financial Officers
- 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
No prerequisites and/or advance preparation required.
Participants will be awarded up to 17 CPE credits for this group live event. CPE credits can be earned in the following categories:
Sunday, October 20
|1:00 pm||Welcome and Introductions|
|1:15 pm||Tax Update|
|2:45 pm||Refreshment Break|
|3:00 pm||Deferred Compensation|
|4:00 pm||Stretch Break|
|4:15 pm||Three Patterns to Deception and a Radical Path to the Truth|
Studies reveal that we encounter an average of 10-200 lies per day. Meyer’s presentations combine her extensive training and research with soft skills and business acumen to deliver an interactive presentation teaching attendees how to recognize the facial expressions, gestures, and language of deception. Attendees leave a Meyers presentation armed with tools for better buying, protecting, interviewing, and negotiating.
The Leadership Series is supported by a generous contribution from TIAA-CREF
|5:15 pm||Networking Reception|
Monday, October 21
|7:30 am||Continental Breakfast|
|8:15 am||Bond Compliance and IRS Initiatives|
|9:15 am||Scholarships and Fellowships|
|10:30 am||Refreshment Break|
|10:45 am||How Does Your Institution Rank?|
|10:45 am||Nonresident Alien Tax Compliance: A Closer Look|
|1:15 pm||Treatment of Charitable Gifts and Donor Substantiation Rules|
|1:15 pm||UBIT Fundamentals and Additional Considerations|
|2:35 pm||Form 990 for Small Colleges: Preparation and Management In-House|
|2:35 pm||International Tax and Employment Issues|
|3:50 pm||Refreshment Break|
|4:10 pm||Employee vs. Independent Contractor: The Importance of Proper Classification|
Tuesday, October 22
|8:00 am||Continental Breakfast|
|8:30 am||State and Local Tax Obligations for Higher Education Institutions|
|9:30 am||Tax Implications of Health Care Reform for Colleges and Universities|
|10:30 am||Refreshment/Checkout Break|
|11:00 am||Reading the Tea Leaves – The IRS College and University Compliance Project Final Report|
|12:00 pm||Program Adjourns|
Hyatt Regency St. Louis at The Arch
When you return to your rooms, expect Hyatt’s signature hospitality and stylishly modern guestrooms, including amenities like 37" flat screen TV's, sumptuous Grand Beds™, iHome stereos with iPod® docking stations, and high-speed internet access. Traveling with family and searching for hotels in St. Louis, Missouri with more space? You'll enjoy our family suites with a king size bed, seating area complete with a sofa bed, connecting double guestroom and two bathrooms. Their goal is to ensure that your experience is pleasurable. They invite you to experience their St. Louis hotel’s welcoming hospitality and signature "Hyatt Touch" during your next stay at our unforgettable Missouri hotel.
Visit the Hyatt Regency St. Louis at The Arch website for details, including restaurants, amenities, and nearby attractions.
For reservations, call 888.421.1442.
Rates are guaranteed until 9/23/2013, 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.
Beware of Room Block Poachers:This is the practice of companies posing as an agent or representative of an association offering hotel reservation services. They may offer a hotel room at a lower cost, and have an official sounding name such as "Exhibition Housing Management". "Poachers" will immediately charge your credit card, sometimes with a "service fee", and in many cases will not make a reservation. Be advised that this is NOT an official service. No attendee should be contacted about hotel reservations except by NACUBO. If someone outside of NACUBO contacts you, we urge you to ignore them and report them immediately to NACUBO.
SHOW FULL BIO » Dennis leads our IAS practice in the Middle East. He specialises in International Assignment Services & International Mobility of assignees working outside their home country. He has extensive knowledge of the individual tax aspects of employees working throughout the Middle East. He has an accounting background and is a US Certified Public Accountant. He works across different sectors primarily with private educational institutions, not for profit organisations, and manufacturing businesses. Dennis has been living and working in the Middle East for over fourteen years. He has worked with individuals and companies in countries including Saudi Arabia, Qatar, Bahrain and the UAE. Dennis has significant expertise in US individual expatriate taxation and Social Security. He is frequently a guest speaker to both companies and business groups throughout the Middle East explaining the individual tax impact of US citizens living and working outside the US. His Team assists clients to implement expatriate assignment packages so that they are delivered in the most tax efficient manner. This has included the development of compensation packages, assisting companies in developing and implementing tax protection policies and communicating the policies to employees. His Team specialises in advising organisations regarding the broader design of their International Mobility functions and specific taxation aspects of moving employees around the world. They provide guidance to companies on international mobility, social security, immigration and payroll requirements throughout the region. They work with organisations to ensure that their employees are compliant with the taxation laws in the jurisdictions in which they are working.
Assistant Controller, Tax
University of Miami
SHOW FULL BIO » Nikhil Bassi serves as Assistant Controller - Tax at the University of Miami in Coral Gables, FL. He is an Enrolled Agent (IRS), Certified Public Accountant (CA), and holds a Master of Taxation (CSU Northridge). His hobbies are doing tax returns, reviewing tax returns, and writing tax memos.
Crowe Horwath LLP
SHOW FULL BIO » Nicole Bencik has over seventeen years of tax experience concentrating in services to the not-for-profit sector. She has served colleges and universities, healthcare, trade associations, private foundations, cultural arts organizations, governmental entities and other not-for-profit organizations. Nicole has consulted on a significant number of issues affecting not-for-profit organizations such as unrelated business income tax, employment tax, sales & use tax and alternative investments issues. Nicole has presented at numerous conferences and webinars on both general taxation and specific tax-exemption issues.
Financial Services Managing Director
Brigham Young University-Idaho
SHOW FULL BIO » Russ has served as Financial Services Managing Director for Brigham Young University-Idaho since 1989. During that time the University has increase its on campus enrollment from 9000 to more than 25,000 students. In addition, the University serves in excess of 12,000 students online. Prior to his employment at BYU-Idaho, Russ spent five years in public accounting, becoming a tax manager for a large local Utah CPA firm. He then spent the next ten years in the financial investment and consulting industry first as CFO of a national real estate investment company and later as a founder and partner in an investment firm operating in Texas, and was licensed both as a general and financial principle. At BYU-Idaho, Russ has been actively involved in the administration of the student health insurance for many years and recently has taken a lead role in the creation of a self-funded student health plan trust to replace the prior insurance product. This required state legislation and related modifications to state insurance regulations, the development of a trust document, and registration with and approval by the Idaho State Department of Insurance. The change was made in response to implications of the Affordable Care Act. The trust became active for the fall of 2013. Russ has also been involved in much of the discussion and change implementation resulting from ACA as it pertains to the employee plans. This included consultation with the University’s benefit plan administrator to discuss the impact on the University and its employees and to insure compliance with reporting and other requirements of the act. Russ earned an MBA and is licensed as a Certified Public Accountant in the state of Idaho.
SHOW FULL BIO » Amy Bergner is an attorney and Managing Director in PricewaterhouseCoopers’ Global Human Resource Solutions practice where she leads US national regulatory and compliance services for health and welfare benefits. Since 2009, Amy has focused her attention on federal health reform, and is a nationally recognized expert on the Affordable Care Act, helping employers, insurers and other stakeholders to understand developments, analyze the impact on their organizations, and develop strategic and operational implementation plans. Amy was an invited panelist at the US Department of Labor public forum on the Affordable Care Act’s automatic enrollment provision, and has assisted clients preparing written comments on various ACA regulatory issues. She is an advisor to PwC’s Health Research Institute and a member of the firm’s Health Industries sector team. She has worked with employers, insurers and health care providers developing strategy and implementation of the Affordable Care Act. Amy is a frequent speaker and author on the ACA and related topics. Amy has specialized in employee benefits for over twenty-five years. She has a broad range of experience working on benefit strategy and the day-to-day operation and compliance issues of health and group benefits, as well as communications, fiduciary issues, governance, and mergers and acquisitions. She has particular expertise in the tax aspects of the ACA, health and welfare benefits, health savings accounts (HSAs), cafeteria plans, HIPAA portability, and COBRA. In addition, she has been involved in health care innovation initiatives, including medical tourism, ambulatory intensive care, employer coalitions, consumer driven health care, telemedicine, and employer on-site or near-site clinics. Amy’s clients have included public and private corporations, private equity firms, insurance carriers, not-for-profit organizations, universities, third-party administrators, and business and trade associations. Before re- joining PwC in 2012, she was a Partner at Mercer, an attorney with the Washington, DC office of Reed Smith, and was previously a Director in PricewaterhouseCoopers’ global human resources practice. She started her legal career in the Internal Revenue Service’s Employee Plans Division national office. Amy has a BA in Government from Smith College and a JD from American University. She is a member of the District of Columbia Bar.
Moss Adams LLP
SHOW FULL BIO » Wendy Campos is a Tax Partner with Moss Adams LLP's Portland, Oregon office. She has practiced in public accounting for over 14 years as a trusted advisor to tax-exempt organizations, including, colleges and universities, foundations, hospitals, social service organizations, and their taxable subsidiaries. She has experience providing compliance and consulting in the areas of unrelated business income, alternative investments, excess benefit transactions, the Forms 990 and 990-T, compensation reporting, payroll compliance and reporting, charitable giving, self-dealing, distribution and grant-making, and excise tax planning. She earned her Bachelors Degree in Accounting at Linfield College and worked at a not-for-profit organization for five years before joining Moss Adams LLP. Wendy is the tax leader of Moss Adams’ Government, Not-For-Profit, and Regulated Industry Group and the tax leader of the Northwest area not-for-profit practice. Her professional affiliations & certifications include membership in the Oregon Society of CPA's, AICPA, and NACUBO. She has attended training programs given by NACUBO, Georgetown Law Center, Loyola Law School, and the Internal Revenue Service and she has presented at the NACUBO UBI Conference, NACUBO Tax Forum, the Philanthropy Northwest Annual Conference, and hosted in-person UBI events throughout the Northwest in 2012.
SHOW FULL BIO » Erin is a tax director in PwC’s Exempt Organizations Practice with over ten years of experience providing specialized tax consulting and compliance services to nonprofit clients. She has expertise and experience in alternative investments, unrelated business taxable income, controversy resolution, tax-exempt bonds private use, intermediate sanctions, obtaining exempt status, compensation, fundraising disclosures, reporting requirements, as well as general compliance matters. She has experience serving various types of tax-exempt organizations including hospitals and educational institutions. Erin is the co-author of “Recent GAO Report reconfirms variations in measuring and reporting community benefit” in ABA Health ESource, April 2009. In addition, she contributes annually to the Summary of Emerging Issues for Nonprofit Organizations, published by PwC. Erin has presented on issues of importance to tax-exempt organizations to various groups including the American Bar Association and Boston Bar Association. Erin received her B.A from Smith College, and Juris Doctor from Suffolk University. She is a member of the Massachusetts Bar and the Boston Bar Association (Section of Taxation, Exempt Organizations).
Director, Internal Audit & Tax Compliance
University of San Francisco
SHOW FULL BIO » As Director of Internal Audit and Tax Compliance at the University of San Francisco, Dominic L. Daher’s responsibilities to the University President and Audit Committee of the Board of Trustees are substantial and far-reaching; he is responsible for oversight of all internal audit and tax matters at the University. Mr. Daher also serves as an Adjunct Professor of Law in the University’s Law School where he teaches Federal Income Taxation, Nonprofit Taxation, and Tax Policy. In 2005, Mr. Daher garnered the Outstanding Faculty of the Year Award, and in 2015, Mr. Daher was awarded the NACUBO Tax Award. Mr. Daher is a member of the NACUBO Tax Council, and he regularly presents at the NACUBO Tax Forum and UBIT conferences. Mr. Daher serves on the editorial advisory boards for some of the leading tax and accounting publications in the country, including: TAXATION OF EXEMPTS (WG&L), THE EXEMPT ORGANIZATION TAX REVIEW (TAX ANALYSTS), and A GUIDE TO FEDERAL TAX ISSUES FOR COLLEGES AND UNIVERSITIES (NACUBO). Additionally, Mr. Daher serves 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 accounting issues, including one which has been cited in a report to the United States Congress by the National Taxpayer Advocate and quoted in Forbes. 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 and in a variety of law review articles. 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, revised 2012), Interest Expense Deductions (BNA 2007, revised 2012), Accounting for Business Combinations (WG&L 2008-2015); A Practical Guide to Corporate Taxation (CCH March 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 (where he was a merit scholar and graduated with honors).
University Tax Director
University of Minnesota-Twin Cities
SHOW FULL BIO » Kelly D. Farmer is the University Tax Director at the University of Minnesota and has served in that position since 2001. From 1995 to 2001, Kelly was at Arizona State University achieving the title of Senior Tax Manager. He started his career with the former “big eight” firm of Arthur Young & Co and later became a partner in a local CPA firm in Phoenix, Arizona. Kelly has a BS from Brigham Young University School of Accountancy. He is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants. Kelly specializes in higher education and exempt organization tax issues and is an instructor at numerous national seminars each year. He has also represented the higher education sector in hearings with the Internal Revenue Service regarding tax regulatory matters. Kelly served on the NACUBO Tax Council for eleven years through 2007 and as chair of the Tax Council for 2004 – 2005. Under the direction of Kelly, the University Tax Management Office (TMO) is responsible for advising and consulting on significant tax issues impacting a very large, decentralized, complex exempt organization. All tax matters of the University are addressed by the TMO and significant tax issues range from those dealing with tax-exempt debt, employment and fringe benefits, scholarships, state and local sales taxes, unrelated business income, and international tax issues, to representing the University in controversies involving federal and state tax authorities.
Deloitte Tax, LLC
SHOW FULL BIO » Jeff leads both the non-profit and employee benefits practices for the Indianapolis office of Deloitte Tax LLP. Jeff has over 25 years experience serving non-profit institutions including hospitals, health systems, foundations, colleges and universities, and student loan organizations. Jeff consults regularly with educational organizations on a variety of tax 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, international activities, and representing 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.
Director, Business Planning & Contracts
Weill Cornell Medical College
SHOW FULL BIO » Sunanda K. Holmes is the new Director of Business Planning and Contracts for Cornell University’s Qatar campus. Prior to her joining Cornell, she was the Global Compliance Officer at the Johns Hopkins University. Sunanda has a Juris Doctorate, a Masters of Law, and a Masters of Business Administration. She has more than 20 years of experience as an international attorney practicing corporate and business law, and working on policy-related issues in education, health care, and governance. Her experience includes counseling U.S. businesses working with foreign partners as well as negotiating agreements and preparing legal documents related to international transactions, joint ventures, business formation, and agency and distribution arrangements. Sunanda was a Senior Fellow and an Adjunct Faculty member at the Georgetown University Law Center. She also was a Fulbright Scholar as an Associate Professor in the Faculty of Law at Birzeit University and Al Quds University in the West Bank.
The Ohio State University
SHOW FULL BIO » Joseph R. Irvine is a faculty member and former Development and Tax Counsel at The Ohio State University, Columbus, Ohio. His practice included tax planning and compliance as well as resolving conflicts with the IRS and state and local tax agencies. He handled 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 past Tax Lead of the Steering Committee for the AICPA Not-For-Profit Industry Conference. He is a recipient of the NACUBO Tax Award. 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.
University of Michigan
SHOW FULL BIO » EDWARD J. JENNINGS 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). He also serves as a member of the Steering Committee for the American Institute of Certified Public Accountants (AICPA) Not-For-Profit Industry Conference as well as the Steering Committee for the Treasury Institute for Higher Education Tax Exempt Bond Compliance Workshop. He 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 and is a frequent speaker on tax issues. 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.
Chief Administrative Officer
SHOW FULL BIO » Steve Kenney is currently the Chief Administrative Officer (CAO) for the Weill Cornell Medical College in Qatar (WCMC-Q). He has 20 years of international development experience working in more than 30 countries throughout Central and Eastern Europe, Central Asia, the Middle East, and Russia. Prior to joining WCMC-Q, he served as vice president for finance at the American University of Beirut (AUB). His first international post was in 1991, when he was appointed by the University of Maine as the founding Chief Financial Officer for their joint initiative in Eastern Europe, the American University of Bulgaria (AUBG). Steve graduated from the University of Maine with a B.S. in Business Administration and an MBA. He is a CPA and has held several other professional certifications (CIA, CISA and CFE) during his career.
Arctic International LLC
SHOW FULL BIO » 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.
Manager, Tax Department
Washington University in St. Louis
Associate Director: Tax Compliance
University of Central Florida
SHOW FULL BIO » Joel Levenson is currently the associate director for tax compliance at the University of Central Florida located in Orlando, Florida. His primary responsibilities include coordination of audits, review of UBIT methodologies, opine on worker classification issues, tax-exempt debt issues and ensure compliance with other Federal & State taxing authorities. Joel became a member of the IRS Information Reporting Program Advisory Committee in 2016. Joel is proudly involved with NACUBO, serving as a member of the Tax Council. He has been involved with NACUBO's advocacy efforts involving Forms 1098-T and commenting on proposed legislation. He was a recipient of the 2015 NACUBO Tax Award. 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 are raising two lovely daughters.
Associate Director of Tax Compliance
University of San Francisco
SHOW FULL BIO » 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 Associate Director of Tax Compliance 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 I and II.
Certified Fraud Examiner and Best Selling Author of LieSpotting
Capin Crouse, LLP
SHOW FULL BIO » Dave is dedicated to meeting client needs in the exempt organization tax arena through review of client returns, consulting engagements, training, and the compilation of our annual "Higher Education Tax Reporting Trends" project. He works with colleges, churches, associations, missions organizations, and private foundations, among other entities. Dave conducts workshops and delivers products on Form 990, executive compensation, political issues, and unrelated business activities. He has also spoken extensively at accounting and tax seminars across the country, including the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University Business Officers annual Tax Forum, and the Florida Institute of CPAs Annual Not-for-Profit Conference. He also hosts a quarterly Not-for-Profit Tax Webcast. He serves as a member of the IRS Advisory Committee on Tax Exempt and Govermental Entities (Exempt Organization subcommittee) and the AICPA Not-for-Profit Advisory Council. He is a member of the AICPA, the FICPA, and serves on the 2013 Religious Organizations Accounting Committee sponsored by the ECFA. Dave is a CPA in Florida, Colorado, and Georgia.
Texas A&M University
SHOW FULL BIO » Rosalie Nickles has been with Texas A&M University since 1985. She is currently Assistant Controller; has held positions at the Qatar campus, in financial management and in payroll. She works with the payroll for the over 16,000 university employees, individual tax reporting, service department rate analysis and auxiliary financial. She assisted with the tax protection policy for the Qatar campus. She is a CPA and holds a BBA in Accounting from Texas A&M University.
SHOW FULL BIO » Joe is a Managing Director in PwC's HR Services practice in New York and Philadelphia. He assists his clients with the design and administration of compensation and benefits programs, with a focus on executive compensation. His clients include large multinational corporations as well as not-for-profit universities and health care systems. Joe has deep subject matter experience in matters involving the taxation of equity and deferred compensation and benefits for not-for-profit as well as for-profit entities involving subjects such as section 409A, 457A, 457(f), 83, and 162(m). Joe also has significant experience in the area of qualified retirement plans and tax-sheltered annuities under sections 401(a) and 403(b). Joe performs reviews of the HR function (compensation, benefits, and payroll, among others) for purposes of SOX 404 and overall compliance. Joe received his J.D. (cum laude) from Harvard Law School. He has taught continuing education programs sponsored by the National Association of State Retirement Administrators, the Philadelphia Bar Association, and the Certified Employee Benefits Specialist program and has published several articles in tax journals on compensation and benefits issues.
Moss Adams LLP
SHOW FULL BIO » Tracy Paglia, CPA, is a partner with Moss Adams LLP. She has over 18 years of public accounting experience as a tax and consulting team member for Not-for-Profit clients, including extensive experience with higher education clients and their foundations. Her expertise includes areas such as attaining, maintaining and termination of tax exempt status, preparing and analyzing the Form 990, state registration and filing requirements, intermediate sanctions, compensation issues, forming and operation in joint ventures and for-profit subsidiaries, and charitable planning options for donors. Tracy is a highly-rated national speaker on tax exempt issues. Her teaching and speaking experience includes sessions for the National Association of College and University Business Officers, the American Institute of CPAs, Council on Foundations, LeadingAge and several state CPA societies. Tracy is based in the California Central Valley office. She is the leader of the firm’s Government, Not-for-Profit and Regulated Entities Tax Committee and a member of the GNR Technical Committee. Tracy has a bachelor degree in accounting from the University of Idaho, is a member of the American Institute of CPAs and the California State CPA Society, and holds CPA licenses in Oregon and California.
Tax Senior Manager
Deloitte & Touche LLC
SHOW FULL BIO » Kristina A. Rasmussen CPA, MBA Senior Manager Deloitte Tax LLP Minneapolis, MN Kristina Rasmussen is a Senior Manager in the Minneapolis office of Deloitte Tax LLP. She has over fifteen 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. She recently spent three years supporting Deloitte’s Washington National Tax Practice as a specialist in tax matters related to tax-exempt organizations. 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.
SHOW FULL BIO » Jeff is a Tax Partner with over 28 years of experience counseling exempt organization clients on highly-complex tax and business matters. He provides his clients a broad and deep knowledge of all areas of state, federal and international taxation. Jeff has coordinated services for charities, trade associations, and educational institutions. He brings a results-driven approach to his clients having served on the boards of several organizations, including Synetic Theater, Leadership Greater Washington and the Fairfax County Chamber of Commerce. Jeff is a graduate of Albion College and the George Washington University Law School.
Senior Director, Corporate Tax Reporting & Services
SHOW FULL BIO » 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.
2013 Tax Forum
October 20-22, 2013
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