Previous Events:
Ohio Tax & Jobs 2019 … Significant Developments in Commercial Activity Tax (CAT); JobsOhio; Economic Incentives & Tax Credits; Sales & Use Tax; Municipal Income Taxation; Taxation of Pass-Through Entities & Personal Income Taxes; and Real Property Appraisals, Valuation & Classification
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 10:00am
New Leadership & Direction … Working the Ohio Department of Taxation
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 1:45pm
Changes at the Ohio Department Taxation and what to expect. Introduction to new leaders and
their business taxation priorities. Changes that impact tax professionals & practitioners. How best
to work with new leaders, auditors and others at the Ohio Department of Taxation.
Ohio’s Economic Development & Tax Incentives to Promote Competitiveness
Debora D. McGraw, JD, CPA, LLM - Speaker
Tuesday 1:45pm
Goals of the new administration and JobsOhio. New and amended tax incentive tools from the
Ohio General Assembly. Best practices of Opportunity Zones. Attorney General's incentive
compliance report. Valuable case studies involving state & local incentives. Insights on major
changes, trends and creative use of tax incentives.
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CAT, Sales & Use and PTE Audits … Best Practices to Effectively Plan & Manage the Audit Process
John R. Trippier, CPA - Speaker
Tuesday 3:00pm
Best practices to prepare for an audit, keep audits on track and completed efficiently. Deadlines,
forms, letters, agreements and work papers. Tips for dealing with auditors. Understanding audit
results to assist with resolving audit or appealing audit, if necessary. Updates on Ohio
Department of Taxation’s policies & procedures. Ohio refund process & avoid pitfalls.
Ohio’s Municipal Income Tax System … Net Profits, Apportion Income, Audits, Business Gateway, NOL Treatment & 20-Day Withholding Rule
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 3:00pm
Insights into Ohio's municipal income tax system, including how to calculate net profits, apportion
income, handle audits and assessments, use Ohio's centralized filing system, NOL treatment and
20-day, withholding rule.
Taxpayers Beware! Corralling the Ohio CAT … Major Developments & Planning Insights
Debora D. McGraw, JD, CPA, LLM - Speaker
Tuesday 4:15pm
Many audits & appeals– major final and pending disputes. Ohio Board of Tax Appeals and
Ohio Supreme Court decisions defining "gross receipts" and the correct situsing. Impact of
federal income tax principles, GAAP guidance, and the underlying legal agreements on
defining "gross receipts," timing, and situsing. Maximizing common exclusions and sustain
market-based situsing.
Priceless Insights on Ohio General Assembly … Impact of Ohio’s Implementation of Tax Cut & Jobs Act of 2017, New Leadership & Direction at the
Ohio Department of Taxation and Insight into What’s Ahead on Tax & Ohio’s Budget in 2019
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 4:15pm
Priceless opportunity to hear from Ohio policy makers on the ‘State of the State’ on tax and fiscal
policy, moderated by former Ohio Tax Commissioner & Past Board Chairman of the Ohio
Chamber, Thomas M. Zaino. (Note: the Ways & Means Committee Chairs & Ranking Minority
Members may change in January 2019)
Major Developments in Ohio Pass-Through Entity & Personal Income Taxation
Stephen K. Hall, JD, LLM - Speaker
Wednesday 11:00am
Pass-Through Entity updates as the result of Tax Cut & Jobs Act of 2017. Ohio H.B. 292 Bright-
Line Domicile changes for tax year 2018 and other residency law changes. Municipal passthrough
entity updates and legislative changes.
Managing Appeals and Best Practices for Settlement and Pursuing Litigation
Debora D. McGraw, JD, CPA, LLM - Speaker
Wednesday 11:00am
Recent administrative policy changes and how best to manage settlement negotiations. Common
pitfalls companies make during the audit or appeals, which hinder their ability to settle or litigate.
Valuable insight into the appeals process in Ohio. How to effectively present an appeal before
the Ohio Board of Tax Appeals - tips on how to avoid common pitfalls when filing an appeal and
how to efficiently present testimony, introduce evidence and present arguments before the Board.
Ohio’s Municipal Income Tax System … New Developments
Thomas M. Zaino, JD, CPA - Speaker
Wednesday 2:00pm
Insights into Ohio's centralized net-profits system with the start of the 1st filling season. What to
expect. Recent court cases & developments. How to deal with past non-compliance.
Ohio CAT… Common Audit Issues & Developments
John R. Trippier, CPA - Speaker
Wednesday 2:00pm
Common CAT audit issues, new developments in CAT audit processes and practical tips and
insights. CAT sourcing issues for property and services. Problem areas for combined and
consolidated elected groups. How to deal with auditors.
John Trippier - Speaker
8:00am - 9:15am | May 23, 2018
Other Business Activity Taxes: Cases & Trends
Several key states like Ohio, Texas, and Washington impose unique taxes on
business that differ significantly from a traditional corporate income tax.
This session will study how these taxes work and will also discuss the
challenges and controversies that have emerged since their enactment.
Thomas M. Zaino, JD, CPA - Speaker
12:45pm - 2:00pm | December 11, 2017
Will the World Stop Spinning When Central Collection Lands in Ohio?
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Discuss election to file on centralized basis.
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Explore statutes and rules under the Revised Code sections 718.80 and 718.95.
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Review electronic filing through Business Gateway
Stephen K. Hall, JD, LLM - Speaker
3:45pm - 5:00pm | December 11, 2017
Pass-Through Entity Tax Update
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Explore the Ohio filing requirements as well as the various adjustments, deductions and tax credits when calculating Ohio tax liability.
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Examine a basic understanding of Ohio pass-through entity tax.
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Discuss updates to existing Ohio pass-through entity tax guidelines.
Ohio Tax & Jobs 2018... Significant Developments in Commercial Activity Tax (CAT); JobsOhio; Economic Incentives & Tax Credits; Sales & Use Tax; Municipal Income Taxation; Taxation of Pass-Through Entities & Personal Income Taxes; and Real Property Appraisals, Valuation & Classification
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 10:00am
At Last!! Centralization of Ohio's Municipal Income Tax...What Taxpayers Must Do Now
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 1:45pm
Am. Sub. H.B. 49’s sweeping changes to Ohio’s municipal income tax system for taxable years beginning on or after January 1, 2018. Taxpayers must decide whether to choose Ohio Department of Taxation administration of their municipal net profits tax --- the pros and cons of ODT administration and key factors you should know before making your election. Filing taxes electronically through the Ohio Business Gateway. What to expect under this new system.
Ohio's Tax Incentives to Promote Ohio's Competitiveness
Debora D. McGraw, JD, CPA, LLM - Speaker
Tuesday 1:45pm
Insights on major changes, trends and creative use of tax incentives. Comparisons with approaches in other states. Local tax incentives. Sales tax exemptions. New incentives programs such as Ohio HB 49, Transportation Financing Districts and changes to compliance procedures. Valuable case studies involving state & local incentives.
State & Local Tax Basic: an Introduction to Multistate Taxation
Adam L. Garn, JD, CPA, MT - Speaker
Tuesday 1:45pm
An introduction to state and local tax basics covering Nexus, the different tax types, apportionment concepts and impacts, audit exposure, and financial reporting issues. Use of examples throughout to illustrate major points.
CAT, Sales & Use and PTE Audits ... Best Practices to Effectively Plan & Manage the Audit Process
John R. Trippier, CPA - Speaker
Tuesday 1:45pm
Best practices to prepare for an audit, using methodologies & project plans to keep audits on track
and completed efficiently. Deadlines, forms, letters, agreements and work papers. Tips for dealing
with auditors. Understanding audit results to assist with resolving audit or appealing audit, if necessary. Updates on Department audit initiatives and policies. Understanding the Ohio refund process to
avoid pitfalls.
Ohio CAT: Determining Taxable Gross Receipts, Situsing Traps & Opportunities, Agency Exclusion and Other Major Developments
Debora D. McGraw, JD, CPA, LLM - Speaker
Tuesday 3:00pm
How to properly determine taxable gross receipts, including methods to minimize the tax base by situsing
receipts outside Ohio and taking advantage of the powerful agency exclusion. Recent developments including how the CAT is being interpreted. Planning considerations and opportunities.
Advanced: Implementation of Ohio Municipal Income Tax Uniformity … Problems
& Opportunities
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 3:00pm
Insights into Am. Sub. H.B. 5’s uniformity language & recent changes. Major issues facing taxpayers with the new law. Real-life, actual scenarios interpreting the law’s provisions & requirements.
Roundtable: Priceless Insights on Ohio Policy Impacts of Federal Corporate Tax
Reform, Potential for Ohio Tax Reform, Soaring Costs of Medical Management &
Medicaid Expansion and Ohio’s Tax & Spending Direction for the New Biennium
Thomas M. Zaino, JD, CPA - Speaker
Tuesday 4:15pm
Priceless opportunity to hear from Ohio policy makers on the ‘State of the State’ on tax and fiscal policy
including the 2020 Ohio Tax Study Commission Report. Moderated by former Ohio Tax Commissioner & Past Board Chairman of the Ohio Chamber, Thomas Zaino.
Major Developments in Ohio Pass-Through Entity & Personal Income Taxation
Stephen K. Hall, JD, LLM - Speaker
Wednesday 11:00am
Ohio Pass-Through Entity updates. Case law update. Flat 3% tax and business income deduction …
lessons learned after year 2. Post-Cunningham Domicile clarifications. Residency issues. Municipal passthrough entity updates and legislative changes.
Statistical Sampling…A Whirlwind Tour of How Procedures & Techniques Vary Among States
Brad W. Tomlinson - Speaker
Wednesday 2:00pm
Definitions & estimation methods used by the various states. Differences in sampling agreements, sample size in stratified random sample designs, and treatment of missing documents, credit items, anomalies and other fun topics used by various states.
Basic: Ohio CAT… Common Audit Issues & Developments
John R. Trippier, CPA - Speaker
Wednesday 2:00pm
Commercial Activity Tax common audit focus areas, recent audit developments, and practical tips and insights. Most often missed items. Receipts sourcing - ultimate destination, bill & hold, etc. Tips for dealing with auditors.
John R. Trippier, CPA - Speaker
May 24th
The COST 2017 Intermediate/Advanced State Income Tax offers a complete meeting package (room and board included) and four days of intensive and entertaining instruction in income tax concepts and issues. The ideal attendee should have more than 3 years of experience. The emphasis of the school is on practical applications of state tax issues in a corporate environment. The courses are taught using the case-study method and are intended to expose students to the theoretical knowledge and strategic insights of outside experts, along with the practical expertise of in-house practitioners. COST Schools are open to tax professionals from industry (both COST member and non-COST member companies) and from practitioner firms (accounting, legal and consulting).
Adam L. Garn, JD, CPA, MT - Speaker
11:05 am - 12:20 pm
Equip yourself for professional success at the 2017 Dayton Accounting Show. This two-day, multi-track event covers a wide range of topics to meet your learning needs. Discover the skills you need to succeed as a tax or accounting professional, include leadership development and niche skills. You can also brush up on broad updates in tax and A&A and satisfy your professional standards requirement.
State & Local Tax Update: The Basics You Need to Know
• Delve into a broad overview of state and local tax issues.
• Explore various examples to illustrate the impact.
• Discuss multistate taxation basics, sales and use tax issues, local taxes, and more.
Adam L. Garn, JD, CPA, MT - Speaker
1:30 pm - 2:45 pm
Focus on building the core competencies you need to thrive in today's evolving business environment at the 2017 Cincinnati Spring CPE Conference. This year’s lineup focuses on the key topics essential to your success as a tax or accounting professional.
HB5 Update: Are We There Yet?
Review the latest legislation and developments in the municipal tax arena.
• Gain insight on how the reform details impact compliance requirements.
• Learn how to handle inconsistencies and requirements not in keeping with state law.
Structuring the Sale of a Closely-Held Business in Ohio
February 28, 2017 | WEBINAR
Debora (Dardinger) McGraw, JD, CPA, LLM - Speaker
Thomas R. Fagan, JD - Speaker
9:00am - 10:30am
Recent Ohio Supreme Court decisions and guidance from the Ohio Department of Taxation raises some planning considerations and potential tax pitfalls for a resident or nonresident’s sale of a business. Join Deb McGraw, CPA, J.D., LLM and Tom Fagan, J.D., from Zaino Hall & Farrin LLC to understand these considerations and pitfalls.
Thomas M. Zaino, JD, CPA - Speaker
9:30am - 11:00am
While municipal tax reform made great strides in improving consistency in municipal tax law, there may still be an element of déjà vu this year for many tax practitioners. Brace yourself for the changes made under the municipal tax uniformity bill.
Join Thomas Zaino, managing member, Zaino Hall & Farrin LLC, for a frank discussion of what you need to know about how to handle inconsistencies and misinformation in order to correctly navigate this filing season.
Significant Developments in Commercial Activity Tax
Thomas M. Zaino, JD, CPA - Speaker
Tuesday, 10am
New Ohio New Ohio Municipal Tax Law ‘Rehash’– Am. Sub. H.B. 5 Effective January 1, 2016
Thomas M. Zaino, JD, CPA - Speaker
Tuesday, 1:45 pm - B
Before the first post HB5 busy season starts, review of the final enacted provisions including net operating loss (NOL) carryforward, pass-through entities, occasional entrant treatment, consolidated returns, employee withholding schedules, and non-qualified deferred compensation taxation. Recent and pending technical corrections. Compliance issues.
State & Local... and Introduction to SALT & Multistate Taxation
Adam L. Garn, JD, CPA, MT - Speaker
Tuesday, 1:45 pm - C
Nexus, tax types, apportionment. Different taxes on the same activity. Apportionment methods and impacts. Financial reporting issues. Audit exposure. Sales and Use tax issues. Local Taxes. Credits and Incentives. Use of examples to illustrate major points.
CAT, Sales & Use and PTE Audits … Best Practices to Effectively Plan & Manage the Audit Process
John R. Trippier, CPA - Speaker
Tuesday, 1:45 pm - F
Best practices to prepare for an audit, using methodologies & project plans to keep audits on track and completed efficiently. Deadlines, forms, letters, agreements and work papers. Tips for dealing with auditors. Understanding audit results to assist with resolving audit or appealing audit, if necessary. Updates on Department audit initiatives and policies. Understanding the Ohio refund process to avoid pitfalls.
Ohio’s Tax Incentives Evolution to Promote Ohio Competitiveness
Debora (Dardinger) McGraw, JD, CPA, LLM - Speaker
Tuesday, 3 pm - P
Insights on major changes, trends and creative use of tax incentives. Comparisons with approaches in other states. JCTC/JRTC administrative rule changes, including clawback accounting considerations. JEDZ repeal and JEDD reform bill. HB 233 and Downtown Redevelopment/Innovation Districts. Local tax incentives. Sales tax exemptions. Harnessing the power of newly created Tourism Development Districts to reinvent the NFL Pro Football Hall of Fame into a national tourism destination.
Implementation of Ohio Municipal Income Tax Reform Effective January 1, 2016 … What to Expect
Thomas M. Zaino, JD, CPA - Speaker
Tuesday, 3 pm - R
Insights into recent changes to Am. Sub. H.B. 5’s language. Major issues facing taxpayers with the new law. Real-life, actual scenarios interpreting the law’s provisions & requirements.
Major Developments within the Ohio Supreme Court & Ohio Board of Tax Appeals Regarding Ohio & Municipal Income Taxation
Stephen K. Hall, JD, LLM - Speaker
Tuesday, 4:15 pm - W
Insight regarding several Ohio Supreme Court income tax decisions issued during the Court’s 2015 & 2016 terms from the attorneys who litigated the cases. Issues raised in the cases address the taxation of pass-through entities, trusts, and non-Ohio residents, filing requirements for the municipal income tax, and multi-state apportionment of income.
Insights on Ohio’s New Biennium Budget
Thomas M. Zaino, JD, CPA - Speaker
Tuesday, 3 pm - AA
Priceless opportunity to hear from policy makers about Ohio’s tax and spending direction for the new biennium beginning on July 1, 2017. Challenges of soaring costs of medical management & Medicaid expansion and impact on the budget process. Potential tax reform proposals to be included in the budget. Moderated by former Ohio Tax Commissioner & Current Board Chairman of the Ohio Chamber, Thomas Zaino.
Major Developments in Ohio Pass-Through Entity and Personal Income Taxation
Stephen K. Hall, JD, LLM - Speaker
Wednesday, 11 am - II
SB 288, the Pass-Through Entity Reform Bill. Case law update. Flat 3% tax and business income deduction … lessons learned after year 1. Post-Cunningham Domicile clarifications. Municipal pass-through entity updates and legislative changes.
Ohio Pass-Through Entities and Municipal Income Tax Reform
Stephen K. Hall, JD, LLM - Speaker
Wednesday, 2 pm - LL
PTEs and municipal income tax reform. Municipal income taxation of owners of PTEs and - municipal income taxation of PTEs themselves, including various “hidden” deductions and additions. Municipal income tax credits available to PTEs and their owners.
Statistical Sampling … Preparation for a Sample Audit
Brad W. Tomlinson, Senior Manager- Speaker
Wednesday, 2 pm - RR
Interactions during an audit (taxpayer & auditor) - determination of scope; process for extracting data & reconciliation; sampling population definition; transactions grouping; treatment of special situations; taxability determination resolution techniques; and steps to close the audit.
2016 Northeast Ohio
CPE Conference
December 8, 2016 | 6200 Quarry Lane Independence, Ohio 44131
Tax Research & Development Credits
Denise A. Torrell CPA, MT - Speaker
Debora (Dardinger) McGraw, JD, CPA, LLM - Speaker
Designed for all CPAs and financial professionalsGet the education you need to end your year on a strong note. OSCPA's Northeast Ohio CPE Day is the place to get insights on hot-button issues and learn the latest about tax, A&A and much more. With this conference conveniently located so close to home, it’s the perfect opportunity to learn more about the issues that are important to you and to the profession.Participants will learn to:
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Get a thorough federal tax update
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Learn about changes and updates taking place in accounting & auditing
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Find out about the latest updates on the important issues of the day
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Satisfy your three-hour professional standards requirement
2016 OSCPA
Mega Tax
Conference
December 13, 2016 | Nationwide Hotel and Conference Center - Lewis Center, Ohio
Ready, Set, Go...the First Post-H.B. 5 Filing Season Begins
Thomas M. Zaino, JD, CPA - Speaker
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Thomas Zaino, CPA, JD, managing member, Zaino Hall & Farrin LLC
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Get an overview of the major municipal tax changes.
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Review the latest legislation and developments in the municipal tax arena
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Understand how the reforms will impact the upcoming filing
Update on Ohio Pass-Through Entity Tax and Personal Income Tax
Stephen K. Hall, JD, LLM - Speaker
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Discuss the unconstitutionality of the Tax on Closely Held Business by non-residents and its implications for your clients.
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Discover why bright-line residency statute may not be so bright.
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Review the 3% business income tax rate and business income deductions and how/when they apply to your clients.
Multi-State Tax Update
Adam L. Garn, JD, CPA, MT - Speaker
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Assess the year’s key developments in multi-state tax.
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Review recent state legislative and judicial decisions impacting multi-state taxation.
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Identify planning opportunities and issues that may require you to shift taxpayer positions.
Ohio General Tax Update
Debora D. McGraw, JD, CPA, LLM - Speaker
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Discuss the legislative, judicial and administrative changes throughout the past year.
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Learn about the significant audit issues involved in taxation.
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Explore the refund and planning opportunities that are available.
Statistical Sampling... What You Need to Know to Avoid a "Wheels Off" Statistical Sample Audit
Brad W. Tomlinson - Speaker
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Understand how to define the population.
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Review sample designs and impacts.
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Discuss pitfalls and common misconceptions.
Navigating Ohio's Audit Process
John R. Trippier, CPA - Speaker
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Learn how the Department of Taxation selects audits and the steps used to conduct the audit, including the work papers and correspondence the department uses.
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Develop strategies to help minimize the liability prior to being contacted for audit by the department.
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Uncover ways to effectively manage the audit process if you are contacted for an audit to minimize the liability and time spent resolving the audit.
R&D Credits – 2016 Law Changes = AMT Offsets and Payroll Research Credits!
Denise A. Torrell CPA, MT - Speaker
Debora (Dardinger) McGraw, JD, CPA, LLM - Speaker
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Review the federal R&D tax credit and identify qualifying businesses and activities.
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Understand how federal tax law changes and the addition of AMT offset provisions and payroll research credits may create opportunities for certain start-up companies.
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Discuss the application of federal guidelines to Ohio’s credit, loan program, and sales tax exemption and what that means for your organization or clients.
Northwest Ohio
CPE Conference
December 15, 2016 | 6165 Levis Commons Blvd. Perrysburg, Ohio 43551
Ohio General Tax Update
Adam L. Garn, JD, CPA, LLM - Speaker
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Review legislative, judicial, and administrative updates.
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Explore legislative topics that are at issue during the lame duck session this year.
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Discuss potential items that may be included in the next biennium budget coming in early 2017
R&D Credits: 2016 Law Changes, AMT Offsets, and Payroll Research Credits
Denise A. Torrell CPA, MT - Speaker
Debora (Dardinger) McGraw, JD, CPA, LLM - Speaker
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Review the federal R&D tax credit, including identifying qualifying businesses and activities.
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Explore the 2016 federal tax law changes, including the AMT offset and payroll research credit.
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Discuss how to apply the federal guidelines to Ohio’s credit, loan program, and sales tax exemption.
December 11, 2015
Hilton Garden Inn Perrysburg 6165 Levis Commons Blvd. Perrysburg, OH 43551
Adam L. Garn - Speaker
Ohio Tax Update: What's New, What's Ahead? - 10am
• Discover what we should be looking for and worried about in 2016.
• Explore major tax changes in the Ohio budget.
• Examine other recent updates.
Municipal Tax Update: The Good, The Bad, The Ugly - 11:30am
• Get up-to-date on what to expect in 2016 and beyond
• Find out how the changes may impact your organization or your clients.
• Discuss recent case law.
December 07, 2015
Nationwide Hotel and Conference Center - Lewis Center, Ohio
Thomas M. Zaino - Speaker
Are You Ready for Municipal Income Tax Uniformity? - Dec. 7th 10:30am - Track 1, Session 2
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Discuss the law’s major provisions.
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Discover changes adopted under Ohio’s latest budget bill and review various proposed model ordinances.
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Explore new affidavits that might save you time and money.
Steve K. Hall - Speaker
New Issues for 2015 Tax Returns: Ohio Pass-Through Entity Tax and Ohio Personal Income Tax Update - Dec. 7th 2:30pm - Track 1, Session 12
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Discuss the new flat 3% tax on certain business income.
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Examine the Ohio Small Business Deduction and Ohio PTE “related member” adjustments.
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Explore Ohio’s bright-line residency law change.
Adam L. Garn - Speaker
Multi-State Tax Update - Dec. 8th 10:30am - Track 2, Session 18
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Discuss the multi-state tax developments from the past year.
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Review legislation from the past year and recent court decisions.
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Discover new opportunities to reduce multistate tax exposure.
Denise A. Torrell - Speaker
R&D Tax Credits - Dec. 8th 10:30am - Track 4, Session 20
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Explore the Research and Development (R&D) credit and incentive opportunities from both a federal and state perspective.
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Examine practical considerations, including gathering the data, reviewing contracts and defending the positions upon audit.
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Review technical issues, including the R&D credit on software and proposed Ohio legislation.
Debora D. McGraw - Speaker
Ohio Small Business Tax Update - Dec. 8th 12:45pm - Track 2, Session 22
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Examine misconceptions about the small business deduction.
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Discuss the practical implications of municipal income tax reform.
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Explore common audit controversies.
John R. Trippier - Speaker
Jennifer R. Turner - Speaker
Navigating Ohio’s Audit Process - Dec. 8th 2:10pm - Track 1, Session 25
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Review the procedures, forms, letters, agreements and workpapers used by the Ohio Department of Taxation.
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Discover tips for dealing with auditors and avoiding audit problems.
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Learn best practices to streamline the audit process.
MICPA - Michigan Tax Conference
Suburban Collection Showplace - Novi, Michigan
November 04, 2015
Thomas M. Zaino - Speaker
10:15am - Legislative Attempts to Change the Nexus Rules
While rules surrounding Nexus may sound straightforward, practitioners who have dealt with this complicated issue know it is anything but. Discuss proposed changes to these rules as well as current (and future) frustrations as our experts lead a conversation on mobile workforce legislation, the Business Activity Tax Simplification Act (BATSA) and the Mainstreet Fairness Act.
Afternoon - Breakout Session J - Cit & Multi-State Apportionment - It's Not Cut and Dry
State tax laws are always changing, making the process of determining how to allocate and apportion income a struggle for many companies. Join Treasury and top practitioners for a discussion on market sourcing and unique issues that arise, apportionment formulas, royalties, state treatment of net operating losses and more.
Ohio Society of CPAs - !MPACT - Cleveland Accounting Show
I-X Center One I-X Center Drive Cleveland, Ohio 44135
October 21, 2015
Adam L. Garn - Presenter
1: 8:15am - 9:15am - Municipal Tax Update: The Good, the Bad and the Ugly
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Get up-to-speed on what to expect in 2016 and beyond.
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Find out how the changes may impact your organization or your clients.
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Discuss recent case law.
Debora D. McGraw - Presenter
10: 9:50am - 10:50am - Ohio Small Business Tax Update
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Examine common misconceptions about the small business deduction.
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Discuss the practical implications of municipal income tax reform.
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Explore common audit controversies.
COST's 46th Annual Meeting/Fall Audit Session
The Fairmont Chicago, Millennium Park located at 200 North Columbus Drive, Chicago, Illinois 60601
October 21, 2015
Brad W. Tomlinson - Presenter
10:15am - 11:05am - Statisitical Sampling
This session will explore policy issues, concerns, and benefits of using statistical sampling in sales and use tax audits for the novice or expert. It will also cover: treatment of credit invoices; treatment of procurement card and ERS transactions; treatment of missing documents; and treatment of non-recurring errors. The speakers will also review policies and strategies to allow the same sampling for determining tax due to be used to generate refunds.
Policy Conference at Salt Fork - Lore City, Ohio - September 9, 2015 - Salt Fork Lodge
Wednesday, September 9, 2015
Thomas M. Zaino -- Chair, Ohio Chamber of Commerce -- Speaker
Learn more about this event.
Tenative Agenda
Wed. Sept. 9
11:00 a.m. Registration opens
Afternoon activities & box lunch
6:00 p.m. Poolside reception
7:00 p.m. Dinner & program
Hospitality Suites
Thurs, Sept. 10
7:30 a.m. Buffet breakfast
8:30 a.m. Policy sessions
12:30 p.m. Afternoon activities
6:00 p.m. Poolside reception
Hospitality Suites
Fri. Sept. 11
7:30 a.m. Buffet breakfast
8:30 a.m. Policy sessions
Noon Program ends
IPT - Institute for Professionals in Taxation - San Diego, California - June 29, 2015 - Hilton San Diego Bayfront
Monday, June 29, 2015
Brad W. Tomlinson- 2:15 p.m. to 3:15 p.m. - Navigating by the Stars: Using Statistical Sampling -- to Avoid the Pitfalls that Produce Inaccurate Results
February 2015
COST Sales Tax Conference - Orlando, Florida - February 24-26, 2015 - Loews Portofino Bay
Wednesday - February 25, 2015
Bradley W. Tomlinson- 11:45 a.m. to 12:15 p.m. - Sampling Methodology: A High Level Examination (Plenary Session) For the novice or expert, this session will explain ploicy issues, concerns, and benefits ofusing statistical sampling in sales and use tax audits.
Bradley W. Tomlinson -1:15 p.m. to 2:25 p.m. - Sampling Methodology: Down Into the Woods (Breakout Session) As a follow-up to the Plenary Session on Sampling, this session will dig into the details of sampling and explore more specific issues that arise in audits that utilize sampling.
Dayton Accounting Show - Dayton, Ohio - May 20, 2015 - Sinclair Community College
Wednesday, May 20, 2015
Debora D. McGraw- 12:45 p.m. to 2:00 p.m. - Ohio Update with a Focus on Small Business-
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Explore common misconceptions on the small business deduction
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Discuss the practical implications of municipal income tax reform
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Review common audit controversies
COST 2015 Intermediate/Advanced State Income Tax School- Atlanta, Georgia - May 20, 2015 - Georgia Tech Conference Center
Wednesday, May 20, 2015
John R. Trippier- 8:00 a.m. to 9:15 a.m. - Other Business Activity Taxes: Cases & Trends - Several key states like Ohio, Texas and Washington impose unique taxes on business that differ significantly from a traditional corporate income tax.
Columbus Association of Tax Professionals - Ohio Legislative Update- The Ohio Society of CPAs - 545 Metro Place South, Suite 130, Dublin, OH 43017 - May 19, 2015
Tuesday, May 19, 2015
Debora D. McGraw-- 8:30 a.m. to 10:30 a.m. - Ohio Legislative Update - House Bill 64 presented to the Columbus Association of Tax Professionals.
Charlotte B. Hickcox-- 8:30 a.m. to 10:30 a.m. - Ohio Legislative Update - House Bill 64 presented to the Columbus Association of Tax Professionals.
Columbus Spring CPE - Columbus, Ohio - May 15, 2015 - Nationwide (Northpointe) Hotel and Conference Center
Friday, May 15, 2015
Thomas M. Zaino-- 1:45 p.m. to 3:00 p.m. - Municipal Tax Update
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Review changes to Ohio's municipal income tax system
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Learn about key provisions, including NOL Carryover and 20 Day Occasional Entrant Rule
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Identify how the new law may impact your organization or clients
Cincinnati Spring CPE - Cincinnati, Ohio - April 30, 2015 - Sharonville Convention Center
Thursday, April 30, 2015
Stephen K. Hall-- 1:45 p.m. to 3:00 p.m. - Municipal Tax Update
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Review changes to Ohio's municipal income tax system
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Learn about key provisions, including NOL Carryover and 20 Day Occasional Entrant Rule
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Identify how the new law may impact your organization or clients
May 2014
FPA of Central Ohio - May 13, 2014
Thomas M. Zaino - Ohio Residency and Tax Planning
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Review of Ohio's state and local rules that determine when a person is treated as a resident for Ohio and city tax purposes
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Focus on Ohio's Bright-Line Residency Test, including how ti works and common mistakes by individuals that relocate their domicile outside Ohio.
COST 2014 Intermediate/Advanced State Income Tax School - May 21, 2014 (Grapevine, Texas)
John R. Trippier - Other Business Activity Taxes: Cases & Trends
August 2014
2014 Annual Ohio Tax Course-Cherry Valley Lodge, Granville - August 7-8, 2014
Stephen K. Hall - August 7th
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Best Practices - Ohio's Pass-Through Entity Taxation...
John R. Trippier - August 7th
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Ohio CAT: Compliance Best Practices & Emerging Issues
Thomas M. Zaino - August 7th
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Ohio Business Tax Reform and What to Expect from the Ohio Department of Taxation for the Next 4 Years...
Adam L. Garn - August 7th
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Municipal Income Taxes - Compliance Best Practices and Challenges
John R. Trippier - August 8th
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Priceless Insights on Audits & Appeal Management to Save Money, Avoid Legal Hassles....
Thomas M. Zaino - August 8th
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Ohio Tax Policy -- Major Impact on Your Business Taxes of Developments in Columbus....
January 2015
24th Annual Ohio Tax Conference - Columbus, Ohio - January 27-28, 2015 - Hyatt Regency Columbus
Day One - January 27, 2015
Thomas M. Zaino - 10:00 a.m. - Ohio Tax & Jobs 2015 ... Significant Developments in Commercial Activity Tax (CAT); JobsOhio; Economic Incentives & Tax Credits; Sales & Use Tax; Municipal Income Taxation & Reform; Taxation of Pass-Through Entity & Personal Income Taxes; and Real Property Valuation & Classification.
Thomas M. Zaino - 1:45 - 2:45 p.m. - Session A - Municipal Tax Reform - The Inside Line on the Provisions of Municipal Tax Uniformity.
John R. Trippier - 1:45 - 2:45 p.m. - Session F - CAT, Sales & Use and PTE Audits ... Best Practices to Effectively Plan & Manage the Audit Process.
John R. Trippier - 3:00 - 4:00 p.m. - Session J - Advanced: Ohio CAT... Valuable Insights into Sourcing of Taxable Receipts.
Thomas M. Zaino - 4:15 - 5:15 p.m. - Session Q - Ohio Business Tax Legislative Developments, Tax Cuts in New Biennium Budget and Best Practices for the Business Community to Influence Tax Policy & Laws.
- 2015 Celebration Reception - 5:00 p.m. - Co-Sponsored by Zaino Hall & Farrin LLC
Day Two - January 28, 2014
Stephen K. Hall - 11:00 a.m. - 12:30 p.m. - Session GG - Ohio Pass-Through Entity Taxation ... A Focus on Audit Activity & Hot Issues.
Bradley W. Tomlinson - 2:00 - 3:00 p.m. - Session MM - Advanced: Statistical Sampling ... Tricks & Pitfalls that Create Inaccurate Results.
October 2014
2014 AICPA & CPA/SEA Leadership Conference - The Westin Copley Place - Boston, Massachusets - October 17-19
Thomas M. Zaino- Chair-Elect
COST (Council On State Taxation) 45th Annual Meeting - The Westin Diplomat - Hollywood, Florida - October 20-22
John R. Trippier - Representative of Zaino Hall & Farrin LLC - Sponsor
April 2014
Sponsorship of the Ohio Chamber of Commerce Annual Meeting and Legislative Reception - April 8, 2014
Thomas M. Zaino - Chairman-Elect
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Announcement of Nominations for Board of Directors - Capital Theatre
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Speaker - John Zogby - Founder of The Zogby Poll - Capital Theatre
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Govenor John Kasich - Presentation of the Excellence in Entrepreneurship Award
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Legislative Reception Honoring the 130th Members of the General Assembly - The Capital Club
TEI SALT Seminar - April 21, 2014
Thomas M. Zaino - Municipal Income Tax
January 2014
23rd Annual Ohio Tax Conference - January 28-29, 2014
Thomas M. Zaino - January 28
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Ohio Tax & Jobs 2014... Significant Developments in Commerical Activity Tax (CAT); Sales & Use Tax; Municipal Income Taxation & Reform; Taxation of Pass-Through Entity & Personal Income Taxes; Real Property Valuation & Classification and JobsOhio, Economic Incentives & Tax Credits
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Workshop A - Municipal Tax Uniformity - The Inside Line on the Development of the Current Legislation
Richard C. Farrin - January 28 - Workshop D - Ohio Tax Appeals... New Board of Tax Appeals (BTA) Rules and Practical Advice Regarding Appeals
John R. Trippier - January 28 - Workshop J - Advanced: Ohio CAT... New Developments & Valuable Insights into Specific Audit issues
Debora D. McGraw - January 28 - Workshop M - Financial Institutions... Preparing for the New Ohio Tax Law
Debora D. McGraw - January 29 - Workship DD - Sourcing of Receipts - Multistate and Ohio
Thomas M. Zaino - January 29 - Workshop EE - Basic: Preventing & Handling Procedural Problems in Tax Matters
Stephen K. Hall - January 29 - Workshop GG - Ohio Pass-Through Entity Taxation... A Focus on Audit Activity & Hot Issues
Bradley W. Tomlinson - January 29 - Workshop MM - Statistical Sampling Policies/Trends & Statistical Sampling for Sales and Use Tax Audits
December 2013
Mega Tax Conference - December 17-18, 2013
Thomas M. Zaino - December 17
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"What's Happening in Ohio Tax Law?"
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Hot Topics in Multistate Taxation
Stephen K. Hall - December 17
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Hot Topics in Ohio Pass-Through Entity Taxation
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Municipal Income Tax Reform: Legislative Update and Current Dilemmas
Debora D. McGraw - December 18 - Sourcing Considerations and Opportunities
John R. Trippier - December 18 - Ohio Sales and Use Tax
Adam L. Garn - December 18 - Credits and Incentives for Businesses
Northwest Ohio CPE Conference- December 19, 2013
Adam L. Garn - Municipal Income Tax Update
November 2013
MACPA Tax Conference - Novi, Michigan - November 5, 2013
Thomas M. Zaino - The Great Lake States (and Nationwide) Tax Issues
Columbus Accounting Show - November 14, 2013
Adam L. Garn - Multistate Tax Update
Dayton Fall CPE Conference - November 20, 2013
Adam L. Garn - Municipal Income Tax Update
October 2013
Cleveland Accounting Show - October 31, 2013
Adam L. Garn - Multistate Tax Update
September 2013
Cincinnati Accounting Show - September 18, 2013
Adam L. Garn - Municipal Income Tax Update
John R. Trippier - Ohio Sales & Use Tax Update: Opportunities and Exposures
Akron CPE Day-Fall Conference - September 20, 2013
John R. Trippier - Ohio Commercial Activity Tax Issues
Firelands CPE Day - September 24, 2013
Adam L. Garn - Multistate Tax Update
August 2013
Ohio Tax Course - August 8-9, 2013
Thomas M. Zaino - August 8, 2013 - Ohio Municipal Income Tax Uniformity & Reform
John R. Trippier - August 8, 2013 - Ohio CAT: Emerging Issues, New Developments Valuable Insights into Specific Audit Issues
Richard C. Farrin - August 8, 2013 - Sales Tax on Services & Multistate Taxation of Software/Cloud Computing Providers & Users
Debora McGraw - August 8, 2013 - Sourcing Considerations and Opportunities - Commercial Activity Tax, Other State Income Taxes, Sales & Use Tax, and Municipal Income Tax
Stephen K. Hall - August 9, 2013 - Ohio Pass-Through Entity Taxation: Focus on Audit Activity
Thomas M. Zaino - August 9, 2013 - Ohio Tax Audits, Assessments & Appeals... A Practical Guide for Resolving Tax Issues
Adam L. Garn - August 9, 2013 - JobsOhio: Ohio's Economic Incentives, Tax Credits, Grants & Financing to Help Ohio Business Grow & Prosper
Ohio Tax Changes Included in Ohio's Budget Bill - August 7, 2013 - 11:00 a.m. - 12:00 p.m. - Webinar
Adam L. Garn - Overall tax changes included in Budget Bill
June 2013
Akron Spring CPE Day - June 6, 2013
Adam L. Garn - Municipal Income Tax Update
May 2013
Columbus Spring CPE Day- May 8, 2013
Adam L. Garn - Municipal Income Tax Update
Dayton Accounting Show - May 23, 2013
John R. Trippier - Ohio Sales and Use Tax
Adam L. Garn - Municipal Income Tax Update
April 2013
Cincinnati Spring CPE - April 30, 2013
John R. Trippier- Ohio Sales and Use Tax
Adam L. Garn- Municipal Income Tax Update
- Review case law updates
- Explore issues for municipal income tax apportionment, 12 day rule and S Corporation issues
- Provide insight on the long-range forecast for municipal taxes and municipal income tax reform
March 2013
Webinar-Municipal Tax Uniformity Will Help Your Business-March 25, 2013-10:00 a.m. to 10:45 a.m.
Thomas M. Zaino- Municipal Tax Uniformity
For details click here.
January 2013
Ohio Tax Conference - January 29th
Thomas M. Zaino - Ohio Commercial Activity Tax Update, General Session
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Ohio Business Tax Reform, Session Q
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The Next Generation of Municipal Tax Uniformity for A Healthier Ohio Economy, Session HH
John R. Trippier - Advanced Ohio Commerical Activity Tax: New Developments and Valuable Insights Into Specific Audit Issues, Session B
Stephen K. Hall - Real Property Tax Appeals/Valuation - Is My Property Over Valued? How do I Know?, Session V