TWENTY-EIGHTH ANNUAL TAX SYMPOSIUM

Registration:

Registration begins at 8:00 am and a continental breakfast will be served. The presentations will commence at 8:30 am and conclude at 12:30 pm. 

Download a printable pdf of the agenda

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Symposium Agenda

Trust Accounting for Accountants
Geoffrey N. Taylor

• Is it the Same as Financial Accounting? Tax Accounting?
• Principal Beneficiaries Versus Income Beneficiaries
• Reporting to Beneficiaries or (Gasp!) a Court

Stay Classy: The Tax Consequences of Worker Classification

• Overview of Tests for Worker Classification for Tax Purposes
• Consequences of Misclassification
• Worker Classification in the “Gig Economy”

Insolvency and Bankruptcy Tax Issues
David M. Eisenberg

• Cancellation of Debt Income
• Bankruptcy Discharge of Unpaid Income Taxes
• Non-Dischargeable Tax Debt

Roundup of Recent Tax Developments
William E. Sigler

• TCJA Guidance
• New Laws, Cases and Rulings
• Practice Pointers

The Wonderful World of Common Area Maintenance
Gary A. Kravitz

• What is CAM and How Does it Work?
• How Do You Protect Tenants?
• The Role of the Accountant

Representations and Warranties in a Business Purchase Agreement
Stuart M. Bordman

• What Representations and Warranties Should be Included or Avoided?
• What is the Difference Between a Representation and a Warranty?
• Obligation to Disclose Exceptions

Unemployment Insurance Tax Strategies and Forms
Kaitlin A. Brown

• Factors That Influence Unemployment Insurance Tax Rates
• Avoiding SUTA Dumping Penalties Upon a Transfer or Sale of Business
• Strategies for Compliance: Distinctions Between Employee Leasing Companies

Back from the Dead – New Rules for Health Reimbursement Accounts
Marc S. Wise

• New Individual Coverage HRAs for 2020
• New Notice and Documentation Requirements
• New Excepted Benefit HRAs for 2020

Help – My Client Has Cryptomania!
Robert D. Kaplow

• What is Cryptocurrency and Why do I Care?
• Income Tax Aspects of Using Cryptocurrency
• Estate Planning Issues Regarding Cryptocurrency and Digital Assets

Missing Plan Participants: What’s the Problem
Charles M. Lax

• What Constitutes a Missing Participant?
• What is a Plan Sponsor’s Obligation to Locate Missing Participants?
• What Methods are Available to Locate Missing Participants?