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

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Thomas M. Zaino, JD, CPA - Speaker

 

Tuesday 10:00am

 

Ohio’s Economic Development & Tax Incentives to Promote Competitiveness

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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.

 

 

 

CAT, Sales & Use and PTE Audits … Best Practices to Effectively Plan & Manage the Audit Process

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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

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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

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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.

 

 

 

Major Developments in Ohio Pass-Through Entity & Personal Income Taxation

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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

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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

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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

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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

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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?

 

 

• Discuss election to file on centralized basis.

• Explore statutes and rules under the Revised Code sections 718.80 and 718.95.

• Review electronic filing through Business Gateway

 

 

 

Stephen K. Hall, JD, LLM - Speaker

 

3:45pm - 5:00pm | December 11, 2017

 

 

Pass-Through Entity Tax Update

 

 

• Explore the Ohio filing requirements as well as the various adjustments, deductions and tax credits when calculating Ohio tax liability.

• Examine a basic understanding of Ohio pass-through entity tax.

• 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

 

 

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Ohio's Tax Incentives to Promote Ohio's Competitiveness

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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

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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

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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

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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.

 

 

 

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

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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

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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).

 

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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. 

 

 

 

Thomas M. Zaino, JD, CPA - Speaker

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9:30am - 11:00am

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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.

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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.