Zaino Hall & Farrin LLC

41 South High Street, Suite 3600
Columbus, Ohio 43215

614-326-1120

855-770-1120 (toll free)

Fax: (614) 754-6368

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Previous Events:

28th Annual

Ohio Tax Conference

Hyatt Regency Columbus

January 29 - 30, 2019 | CONFERENCE

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.

 

 

 

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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.

 

 

 

2018 COST Intermediate-Advanced State Income Tax School

Georgia Tech Hotel and Conference Center - Atlanta, Georgia

May 20 - 24, 2018 | CLASSES

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.

 

 

 

MEGA Tax Conference

Nationwide Hotel and Conference Center

December 11 - 12, 2017 | CONFERENCE

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.

 

 

 

27th Annual

Ohio Tax Conference

Hyatt Regency Columbus

January 23 - 24, 2018 | CONFERENCE

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.

 

 

 

2017 COST Intermediate-Advanced State Income Tax School

May 21 - 25, 2017 | CLASSES

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).

 

Dayton Accounting Show

May 17 - 18, 2017 | CONFERENCE

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.

Cincinnati Spring CPE Conference

April 20, 2017 | CONFERENCE

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.

 

CPAs Prepare for Post HB5 Filing Season: Groundhog Day All Over Again?

February 17, 2017 | WEBINAR

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.

 

 

26th Annual 

Ohio Tax Conference

January 24 & 25, 2017 | Hyatt Regency Columbus, 350 North High Street

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:

  • Get a thorough federal tax update

  • Learn about changes and updates taking place in accounting & auditing

  • Find out about the latest updates on the important issues of the day

  • 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

​​

  • Thomas Zaino, CPA, JD, managing member, Zaino Hall & Farrin LLC

  • Get an overview of the major municipal tax changes.

  • Review the latest legislation and developments in the municipal tax arena

  • Understand how the reforms will impact the upcoming filing