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Events and Programs
Events and Programs

2016 Tax Forum

September 25-27, 2016
Renaissance Baltimore Harborplace
Baltimore, MD


Sunday, September 25

11:00 AMRegistration Opens
1:00 PMWelcome and Introductions

Mary Bachinger, NACUBO
Anne Jetmundsen, University of South Florida

1:15 PMThe Year in Tax

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

Back by popular demand, this session will bring you up to date on all of the regulatory developments affecting college and universities.
2:30 PMRefreshment Break
2:45 PMThe View from Capitol Hill

Liz Clark, NACUBO

Hear how election year politics are driving congressional action (or inaction) and what could lie ahead for higher education institutions in the new Congress and with a new Administration.
3:50 PMLobbying and Political Activity: Navigating Neutrality

Rick Klee, University of Notre Dame
Travis Patton, PricewaterhouseCoopers LLP

Understand the difference between political activity on campus and lobbying and how the IRS treats each when it comes to your institution.  This session will explain the components of both concepts as well as trends on campus and IRS interpretations of various scenarios.
5:30 PMWelcome Reception

Monday, September 26

7:30 AMContinental Breakfast
8:30 AMManaging Tax Risks with the Athletics Department

Joseph Irvine, The Ohio State University
Edward Jennings, University of Michigan
Amy Williams, Duke University

This discussion will address common issues that arise in athletics, including sponsorships, summer camps, coaches’ contracts, charitable contributions related to ticket rights.
9:35 AMUnintended Compensation in Colleges and Universities

Benjamin Davidson, Stanford University
Dee Rich, KPMG LLP

This session will take a closer look at the more challenging situations where taxable compensation may arise, including buyout payments made to third parties and the provision of apparel or cash to an employee from a third party. The panelists will offer approaches to examining the tax treatment and practical tips for enhancing your institution’s compliance in this area.
10:35 AMRefreshment Break
10:50 AMForm 990 Makeover for Small Institutions

Dave Moja, Capin Crouse, LLP

Are you confident that your institution’s Form 990 accurately tells your school’s story to interested readers? Learn how to fine-tune your Form 990 and avoid common errors in preparing your annual information return.
10:50 AMTax-Exempt Bonds-Final Allocation and Accounting Regulations

Kelly Farmer, University of Minnesota-Twin Cities
William Riker, Columbia University in the City of New York
Kendall Schnurpel, Ernst & Young LLP

Join this discussion of the final guidance from IRS on the allocation and accounting rules for tax-exempt bonds proceeds and qualified equity, remedial action rules for addressing noncompliance, and the treatment of partnerships.
12:10 PMLunch
1:15 PMEffectively Managing UBIT When Losses Run Out

Rick Klee, University of Notre Dame
Travis Patton, PricewaterhouseCoopers LLP

With economic recovery and growth in unrelated business income at many campuses, has also come increased complexity to the calculation and remittance of both federal and state taxes.  Many colleges and universities have net operating loss carryforwards that have been used to offset positive income.  However, losses can’t be carried forward forever.  This session will examine the complexities of flipping from a net loss to positive taxable income, and discuss how Notre Dame is grappling with this trend.
1:15 PMNot Your Father's 990 - Dealing with Transparency and Sensitive Disclosures

William Allen, Cornell University
Louis Curcio, New York University
Daniel Romano, Grant Thornton LLP

IRS Form 990 is intended to provide a snapshot of your institution’s operations, finances, policies, and procedures.  This session will address the primary focus of the form by audiences:   non-financial disclosures.  Presenters will provide insights to inform your school’s the completion of the form.
2:30 PMRefreshment Break
2:45 PMGrant Payments

Anne Jetmundsen, University of South Florida
Jodi Kessler, Massachusetts Institute of Technology
Julia Shanahan, Columbia University in the City of New York

Grants can present tax challenges in a variety of areas.  Grant applicants may request that the grant include stipulations that can create tax issues, such as requiring that an employee of the school perform services under the grant as an independent contractor.  Presenters will highlight a variety of grant-related issues and offer roadmaps for addressing them.
2:45 PMStudent Employees: Beyond Tax

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

New requirements under the Affordable Care Act present a unique issue for colleges and universities of how to treat students who are also providing services for the institution. This presentation will discuss the tax law, labor law, and ACA requirements that apply to student employees and will provide practical considerations for how to categorize this group of individuals on campus.
4:15 PMMicromessaging: Why Great Leadership is Beyond Words

Stephen Young, Insight Education Systems

A central thread in the fabric of great leadership is the ability to inspire the performance of others across diverse backgrounds. This is most effectively accomplished when we are aware of the power of the micromessages we send. The micromessages, or microinequities, are often the sole manifestation of unconscious bias. This session will provide tangible examples of our micromessages’ powerful impact on employees’ performance.

*The Leadership Series is supported by a generous contribution from TIAA.

Tuesday, September 27

7:30 AMSchool Spirit BreakfastAt this breakfast, we encourage you to wear something from your current college or university or your alma mater.
8:30 AMState & Local Tax Obligations

Kyle Lawrence, Ernst & Young
Robin Miller, Duke University
Amy Williams, Duke University
James Ziesche, Ernst & Young LLP

As the modern higher education institution’s workforce becomes increasingly mobile and many activities are moving away from traditional campus locations, schools may find that they are exposed to multiple state and local jurisdictions, each with their own unique, and often complex tax laws, regulations, and compliance regimes.  Using a case study, this session will examine how a university with expanding multi-state activities approaches their various state and local tax considerations.  Panelists will discuss state nexus, unrelated business income tax and other income and excise taxes, sales and use taxes, payroll filing and withholding obligations, property tax concerns, and registration and renewal requirements for charitable solicitations.
9:30 AMRefreshment Break/Hotel Check-Out
9:55 AMNonqualified Deferred Compensation Plans

Eddie Adkins, Grant Thornton LLP
Joseph Irvine, The Ohio State University

This session will provide a review of the tax rules that apply nonqualified deferred compensation, illustrating how to apply the recently published proposed rules to various complex arrangements encountered by colleges and universities.
11:00 AMWorking with your CFO: UBIT Checklist and Toolkit

Edward Jennings, University of Michigan

A UBIT checklist can help your CFO and other campus leaders understand more about unrelated business income at your institution and become comfortable with the proper management and reporting of the institution’s income tax liabilities.  Learn ways to utilize a UBIT checklist to meet the needs of your institution as well as to strengthen your institution’s UBIT compliance.
12:00 PMProgram Adjourns

Program Overview

2016 Tax Forum
September 25-27, 2016

Estimated CPEs:15


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