Walsh College Tax Institute Symposium
On Thursday, September 26, 2013, Walsh College hosted the first annual Mark Solomon Tax Symposium at their Troy campus. Information on the presenters and authors who participated can be found below.
Presenters and Authors
Taxation of Partnerships
Catherine McCollum, JD, LLM Taxation and Joni Larson, JD, LLM Taxation
This addresses the non-compensatory and compensatory partnership interests and the transactions that fail to meet Section 721 non-recognition provision. In particular, the partner and partnership tax consequences when dealing with non-compensatory options and service provider partners.
Ecommerce and Multi-State Sales Tax
Jill Babcock, JD, LLM Taxation
This explores the current status of multi-state sales tax nexus for eCommerce purposes. From the history of interstate sales tax nexus to the trend of state legislatures adopting "click-thru" legislation, including:
• A thorough look at multi-state sales tax nexus;
• A look at affiliate and agency nexus theory; and,
• Federal activity to resolve the sales tax issue for eCommerce.
• Recommendations to counter unequal treatment of the state of sales tax nexus.
Selected tax issues in marital dissolution matters: Avoiding the traps for the unwary and optimizing planning opportunities.
Mark Burger, Attorney at Law, MST and LLM
Introduction to the common tax issues raised by divorce cases and will cover:
• Tax issues common to most marital dissolutions;
• Practical solutions to potential tax pitfalls;
• Application of tax planning in divorce situations.
Tax Planning after United States v. Windsor
Jennifer Sanderson, CPA/MST and Daniel Hoops, JD
A technical analysis of the Federal income and estate tax consequences for same-sex couples following the Supreme Court's decision in U.S. v. Windsor. Considering:
• the effect on state taxes related to multi-state filers
• the related ethical questions with respect to the professional rules for licensed attorneys and CPAs regarding the service of clients affected by the Supreme Court's ruling on the Defense of Marriage Act.
Learn more about Walsh College Professor Mark Solomon.
Updated October 22, 2013. JK