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Events and Programs
Events and Programs

2013 Tax Forum

October 20-22, 2013
Hyatt Regency St. Louis at The Arch
St. Louis, MO


Sunday, October 20

12:00 pmRegistration
1:00 pmWelcome and Introductions
1:15 pmTax Update

Joseph Irvine, The Ohio State University
Edward Jennings, University of Michigan

This session will discuss legislative and IRS enforcement initiatives as well as recent IRS pronouncements, courts cases and key regulatory developments that impact higher education.
2:45 pmRefreshment Break
3:00 pmDeferred Compensation

Joseph Olivieri, PricewaterhouseCoopers L.L.P.

The presentation will focus on the alternatives available to colleges and universities to provide deferred compensation to key employees, including the tax and other considerations raised by the use of such programs.  The presentation will include a discussion of the applicable tax rules (457(b), 457(f) and others), and will feature real-life examples of how these issues arise on campuses.
4:00 pmStretch Break
4:15 pmThree Patterns to Deception and a Radical Path to the Truth

Pamela Meyer

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 pmNetworking Reception

Monday, October 21

7:30 amContinental Breakfast
8:15 amBond Compliance and IRS Initiatives

Edward Jennings, University of Michigan

What's current, the basics and suggested best practices for compliance.
9:15 amScholarships and Fellowships

Kelly Farmer, University of Minnesota-Twin Cities
Jeff Frank, Deloitte Tax, LLC
Kristina Rasmussen, Deloitte & Touche LLC

An overview of the rules related to scholarships, fellowships, including rules specific to athletic scholarships.
10:30 amRefreshment Break
10:45 amHow Does Your Institution Rank?

Nicole Bencik, Crowe Horwath LLP
Angie Leahy, Washington University in St. Louis

The definition of benchmarking is the ongoing process of measuring your institution against leaders, then changing practices and processes to pull the institution’s performance up a notch. The session will highlight reporting trends in the higher education sector, key metrics, and benchmarks used to evaluate financial health, accountability, and transparency.
10:45 amNonresident Alien Tax Compliance: A Closer Look

Donna Kepley, Arctic International LLC

An update of the "Who, What, When, When, Why and How" of making payments to or on behalf of foreign individuals and entities.
12:00 pmLunch
1:15 pmTreatment of Charitable Gifts and Donor Substantiation Rules

Wendy Campos, Moss Adams LLP
Tracy Paglia, Moss Adams LLP

Institutions and their foundations are always eager to increase both cash and noncash charitable gifts.  This session will examine the IRS gift acknowledgement requirements as well as rules applying to donors.
1:15 pmUBIT Fundamentals and Additional Considerations

Dominic Daher, University of San Francisco
Dawn Mayer, University of San Francisco

The underreporting of UBI was a highlight of the recent IRS final report on the Colleges and Universities Compliance Project. This session will review key concepts and definitions in this area, exceptions to the rules, and practical tips for collecting and tracking UBI-generating activities on campus.
2:35 pmForm 990 for Small Colleges: Preparation and Management In-House

Dave Moja, Capin Crouse, LLP

Form 990 can prove to be a daunting task for many smaller higher education institutions. This session we will explore effective, efficient  tools that small institutions can use in designing a framework for approaching the collection, analysis, and tracking of information used to prepare the Form 990.  
2:35 pmInternational Tax and Employment Issues

Dennis Allen, PricewaterhouseCoopers LLP
Sunanda Holmes, Weill Cornell Medical College
Steve Kenney, Cornell University
Rosalie Nickles, Texas A&M University

What are some of the tax compliance and reporting considerations associated with a decision to expand internationally? How should compensation packages be structured to compete effectively for critical skill sets? How will local tax laws and employment regulations impact the potential success of the overseas program? Learn how you can avoid potential tax compliance pitfalls abroad.
3:50 pmRefreshment Break
4:10 pmEmployee vs. Independent Contractor: The Importance of Proper Classification

Dominic Daher, University of San Francisco
Joseph Irvine, The Ohio State University
Joel Levenson, University of Central Florida
Dawn Mayer, University of San Francisco

The misclassification of workers continues to be an area of IRS scrutiny. This session will address current IRS classification factors, tax and non-tax related consequences of misclassification of workers, and the IRS Voluntary Classification Settlement Program. A checklist for helping to classify a workers’ status will be shared.

Tuesday, October 22

8:00 amContinental Breakfast
8:30 amState and Local Tax Obligations for Higher Education Institutions

Jeffrey Schragg, BDO
Amy Williams, Duke University

As higher education institutions expand their activities beyond state borders and local governments are looking for tax revenue opportunities, unanticipated obligations for registering, filing, and paying tax arise. In this session we will review state nexus and the application to unrelated business income, sales and use tax considerations, payroll filing and withholding obligations, property tax concerns, and state registration and renewal requirements for charitable solicitation activities.  
9:30 amTax Implications of Health Care Reform for Colleges and Universities

Russel Benedict, Brigham Young University-Idaho
Amy Bergner, PricewaterhouseCoopers LLP
Erin Couture, PricewaterhouseCoopers LLP

Beginning in 2015, colleges and universities face a healthcare landscape that will change significantly with the emergence of health insurance exchanges and new delivery methods. Perhaps more importantly, higher education institutions face the unique challenges of adjunct faculty, seasonal workers, athletic program employees, student employees and student health plans under the Affordable Care Act. This session will provide an overview of the most recent regulatory requirements and offer tools to help your institution prepare for compliance.
10:30 amRefreshment/Checkout Break
11:00 amReading the Tea Leaves – The IRS College and University Compliance Project Final Report

Nikhil Bassi, University of Miami
Joel Levenson, University of Central Florida

On April 25th of this year, the IRS released the long awaited Final Report on Tax-Exempt Colleges & Universities Compliance Project. This presentation will review the important takeaways of the report and how going through the audit and reviewing the final report have shaped policies & procedures at the University of Miami and University of Central Florida.
12:00 pmProgram Adjourns

Program Overview

2013 Tax Forum
October 20-22, 2013

Estimated CPEs:17


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