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Events and Programs
Events and Programs

2017 Tax Forum

October 22-24, 2017
Hilton Portland Downtown
Portland, OR


Sunday, October 22

11:00 AMRegistration Opens
1:00 PMWelcome and Introductions
1:05 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 PMLegislative Update

Liz Clark, NACUBO

Explore the current state of play in the nation’s capital. Understand the political climate and what could lie ahead for colleges and universities.
4:00 PMGlobal Mobility: Tax Strategies that Support University Employees Abroad

Lesa Mellis, PricewaterhouseCoopers L.L.P.
Julia Shanahan, Columbia University in the City of New York

Global mobility can take many forms from short‐term business travel, short-term or long term teaching assignment, or a permanent transfer to another jurisdiction. As a college or university’s global footprint expands, steps must be taken to ensure compliance with relevant tax laws for both the institution and employees who are providing services abroad. This session will offer tax strategies to support your institution’s global mobility goals.
4:00 PMWashington Issues Roundtable

Liz Clark, NACUBO
Megan Schneider, NACUBO

Continue the conversation from the Legislative Update. We’ll take a deeper dive into issues that tax managers encounter with an eye to potential changes coming from Congress and the IRS.
5:30 PMWelcome Reception

Monday, October 23

7:30 AMBreakfast
8:30 AMExecutive Compensation Issues

Joseph Irvine, The Ohio State University
Jeffrey Martin, Grant Thornton LLP
Kyle Richard, University of Washington

This session is a discussion of the tax consequences related to compensation and benefits given to highly compensated employee on your campus. The panel will explore several types of current and deferred benefits issues, including: split dollar life insurance, personal service corporations, personal use of chartered jets, post-retirement consulting and non-compete arrangements, employer-provided housing, post‐retirement benefits, and royalty payments.
9:50 AMKey Tax Differences between Private and Public Universities

Benjamin Davidson, University of North Carolina at Chapel Hill
Amy Williams, Duke University
Kyle ZumBerge, University of Texas System Administration

There are key differences in how federal tax law applies to private and public universities, some of which are obscure or difficult to apply. This session begins by discussing the differences between public universities themselves, and then examines some of the lesser‐known private-public distinctions that practitioners must grapple with, including the
Section 4958 intermediate sanction rules, FBAR, and the Form 8300 reporting requirement. Discover which exceptions might apply to your institution, and which types of peer institutions can provide meaningful benchmarking when
examining these rules.
10:50 AMBreak
11:05 AMTaxation of Payments to Nonresident Aliens

Dominic Daher, University of San Francisco
Dawn Mayer, University of San Francisco
Babak Nikravesh, Hogan Lovells LLP

Colleges and universities make many payments to individuals classified for tax purposes as nonresident aliens, including scholarships, fellowships, and compensation subject to a variety of federal tax obligations. This presentation will provide an overview of the rules and regulations on withholding and reporting on such payments.
12:10 PMLunch
1:30 PM990 Game Show

Tracy Paglia, Moss Adams LLP
Brian Thomason, Pepperdine University

Test your knowledge of all things Form 990 in a fun and interactive way. Whether you are newly introduced to the particulars of the 990 or a seasoned veteran, this session will have you thinking on your feet and collaborating with teams to address a variety of issues related to the form.
1:30 PMWhat's New with Tax-Exempt Bonds?

Edward Jennings, University of Michigan
Joel Levenson, University of Central Florida

This session will examine proposals from Congress, an analysis of the new IRS revenue procedures regarding management contracts, and a critical review of the naming rights and sponsorship agreements springing up across campuses. The audience will leave with a better sense of identifying possible private business use activities and managing these risks.
2:45 PMRefreshment Break
3:00 PMTax Management - Connecting with Resources and the Community

Mary Bachinger, NACUBO
John Barrett, University of California Office of the President
Anne Jetmundsen, University of South Florida
Jodi Kessler, Massachusetts Institute of Technology
Julia Shanahan, Columbia University in the City of New York
Amy Williams, Duke University

A growing number of campus tax professionals are coming from other backgrounds and the corporate world, and seasoned higher education tax experts are constantly moving from public to private institutions or vice versa. Whether you are new to higher education or not, this informal conversation with several members of NACUBO’s Tax Council will shed light on:
  • how to keep up with tax news and developments, find compliance tools, or design your own;
  • practical understandings of approaches to tax compliance challenges; and
  • how to engage your chief business officer and governmental relations colleagues to make them aware of news and opportunities to connect with your institution’s Congressional representatives.
3:00 PMThe Impact of the New Partnership Audit Rules

Rob Friz, PricewaterhouseCoopers LLP
MaryAnn Piccolo, University of Pennsylvania

Recently enacted Internal Revenue Code provisions that will generally go into effect in 2018 make significant changes to the partnership audit and adjustment procedures. Under the new provisions, adjustments to partnership items are determined at the partnership level, and any additions to tax (plus penalties and interest) are assessed and collected at the partnership level, unless the partnership elects to pass the adjustment through to its partners. These rules can apply to operating joint ventures of universities, as well as to investments in private equity funds, real estate funds, hedge funds, and other investment funds that are treated as partnerships.
4:05 PMTransformational Leadership
Wes Moore, New York Times Best-Selling Author, Social Entrepreneur and Motivational Leader
To Wes Moore, leadership is not about assigning tasks or delegating - it is about inspiring those around you to achieve a greater good, while empowering them to take charge of the tasks at hand. Oftentimes, leaders get too caught up in the details while failing to see the bigger picture: that what makes a good leader is the ability to adapt and evolve, while cultivating employees to become successful and accountable without micromanaging them. In this presentation, Moore shares his personal story - how he overcame adversity and went on to become a highly

Tuesday, October 24

7:30 AMSchool Spirit BreakfastAt this breakfast, we encourage you to wear something from your current college or university or your alma mater. This is a great way to get to know other attendees and show your school spirit! Tuesday is a casual day.
8:30 AMInformation Reporting and Employment Taxes - What Is IRS Currently Focused On?

Nicole Bencik, Crowe Horwath LLP
Anne Jetmundsen, University of South Florida
Angie Leahy, Washington University in St. Louis
Allen Tobin, Crowe Horwath LLP

Panelists will identify the issues that the IRS is currently focused on, and share planning strategies and best practices to enhance your institution’s processes. Topics to be discussed include vendor reporting, worker classification, Forms 1099, 1098‐T, 1042-S, fringe benefits, tuition assistance, athletic department issue, scholarships and fellowships.
9:45 AMRefreshment Break
10:30 AMIRS Employment Tax Audits - The Aftermath

Carol LaLonde, Plante & Moran, PLLC
Beth Powers, Michigan State University

Join us for a discussion with institutions who were recently audited by the Internal Revenue Service. Learn about the issues that were identified and corrective actions that have been taken to address them going forward. We’ll highlight complexities that can arise and offer advice for navigating the cultural challenges of managing an audit on campus.
11:45 AMProgram Adjourns

Program Overview

2017 Tax Forum
October 22-24, 2017

Estimated CPEs:15


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NACUBO is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

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