2014 Annual Meeting of the California Tax Bar & the California Tax Policy Conference -- The Premier California Tax Education Event
Beautiful CoronadoConference Schedule for Thursday

Loews Coronado Bay San Diego
4000 Loews Coronado Bay Road | Coronado, CA
November 6-8, 2014

Courses and speakers are subject to change. Plan ahead by pre-registering for the courses of your choice using the Course Selector. The course numbers are shown in brackets. The California Tax Policy Conference (CTPC) courses are indicated "[CTPC]" in green.

Thursday, November 6, 2014, 8 a.m.-5:45 p.m.

Conference Registration and MCLE Sign-in

Thursday, November 6, 2014, 10 a.m.-11:30 a.m.

Estate & Gift Tax Update [1]

Thursday, November 6, 2014, 10 a.m.-11:30 a.m.
1.5 MCLE, Legal Specialization and CPE Credit

Estate & Gift Tax

An overview of current developments in estate planning, including a review of important legislation and case law. The presentation will also examine the current status of estate tax law.

Speaker(s):

  • Donna Herbert, Internal Revenue Service, Thousand Oaks
  • James F. Hogan, Internal Revenue Service, Washington, DC
  • Robin Klomparens, Wagner Kirkman Blaine Klomparens & Youmans LLP, Mather

[CTPC] A Discussion Toward Better Use of Tax Credits and Incentives [2]

Thursday, November 6, 2014, 10 a.m.-11:30 a.m.
1.5 MCLE, Legal Specialization and CPE Credit
CTPC (State & Local Tax), Estate & Gift Tax, Tax Policy Practice & Legislation

Practitioners and FTB/BOE panelists will discuss policy concerns and issues with current tax incentives and explore alternative suggestions for craft ing credits and incentives that achieve their intended purposes, and provide relative certainty for taxpayers.

Speaker(s):

  • Doug Bramhall, KPMG LLP, Tempe, AZ
  • Oksana Jaffe, California State Assembly, Committee on Revenue & Taxation, Sacramento
  • Pat Kusiak, California Franchise Tax Board, Sacramento
  • Robert Tucker, California State Board of Equalization, Sacramento
  • Roburt Waldow, Jones Day, Irvine

[CTPC] Surfing 2014 SALT Controversies Across the USA [27]

Thursday, November 6, 2014, 10 a.m.-11:30 a.m.
1.5 MCLE, Legal Specialization and CPE Credit
CTPC (State & Local Tax)

Panelists will discuss 2014 SALT cases pending in California and across the nation. Panelists will discuss technical issues, procedural status and next steps, and other cases that are potentially affected by each case. The discussion will also include recent trends in areas such as “forum shopping,” make-up of the BOE and California courts, and attorney fee awards. Finally, the panel will look into their crystal ball to see what interesting cases are on the horizon.

Speaker(s):

  • Jeff Graybill, California State Board of Equalization, Sacramento
  • Bill Hilson, California Franchise Tax Board, Sacramento
  • Mark Stefan, Ernst & Young LLP, San Jose
  • Brian Toman, Reed Smith LLP, San Francisco
  • Andres Vallejo, Morrison & Foerster LLP, San Francisco

Thursday, November 6, 2014, 11:40 a.m.-12:40 p.m.

Why Every Estate Planner Must Understand Fiduciary Income Tax [3]

Thursday, November 6, 2014, 11:40 a.m.-12:40 p.m.
1 MCLE, Legal Specialization and CPE Credit
Estate & Gift Tax

While death and (some) taxes may be unavoidable, income tax is not. This presentation will focus on current issues with fiduciary income tax, particularly for California trusts.

Speaker(s):

  • Richard Kinyon, Shartsis Friese LLP, San Francisco

Statute of Limitation Issues - 6501(c)(8) and Beyond and Tax Doctrines including Claim of Right, Tax Benefit Rule and Mitigation [4]

Thursday, November 6, 2014, 11:40 a.m.-12:40 p.m.
1 MCLE, Legal Specialization and CPE Credit
Tax Procedure & Litigation

A panel discussion of the applicable statutes of limitation on assessment and collection of federal income, estate& gift and employment taxes, the exceptions to the normal statutes of limitation and the actions that can toll the running of the statute of limitations. The panel will also discuss other important doctrines not to be missed in the analysis: claim of right, tax benefit rule, and mitigation.

Speaker(s):

  • Adria S. Price, LLM, Price & Associates, LLC, Half Moon Bay
  • Steven L. Walker, The Law Office of Steven L. Walker, San Jose

[CTPC] The Highlights and Hazards of Expanding the Sales Tax Base [28]

Thursday, November 6, 2014, 11:40 a.m.-12:40 p.m.
1 MCLE, Legal Specialization and CPE Credit

CTPC (State & Local Tax)

Much debated, taxing services and digital goods is appealing to some and appalling to others. A select panel of esteemed academics will discuss the potential merits and consequences of expanding the sales tax base to services and digital goods.

Speaker(s):

  • Michele Borens (Moderator), Sutherland Asbill & Brennan LLP, Washington, DC
  • Professor Darien Shanske, UC Davis School of Law, Davis
  • Professor Kirk Stark, UCLA School of Law, Los Angeles
  • Professor Charles Swenson, University of Southern California, Los Angeles

Thursday, November 6, 2014, 12:45 p.m.-2:30 p.m.

[CTPC] Conference Opening Luncheon and State Keynote Address with Presentation of the Benjamin F. Miller Award [40]

Not for MCLE Credit

$45 per person. Purchase tickets in advance. Onsite sales are limited.

Keynote address by Professor Richard Pomp, Alva P. Loiselle Professor of Law, University of Connecticut School of Law, Hartf ord, CT.

Featuring the presentation of the 2014 Benjamin F. Miller Award to Prentiss Willson, Of Counsel, Sutherland Asbill & Brennan LLP, Sacramento.

Richard Pomp
Richard Pomp

Prentiss Willson
Prentiss Wilson

Lunch sponsored by
Ernst & Young LLP
EY Building a better working world

 

Thursday, November 6, 2014, 2:40 p.m.-3:55 p.m.

The Big Picture: Coordinating Estate Planning with Retirement Benefits [5]

Thursday, November 6, 2014, 2:40 p.m.-3:55 p.m.
1.25 MCLE, Legal Specialization and CPE Credit

Compensation & Benefits, Estate & Gift Tax, Young Tax Lawyers

An overview of estate planning with respect to retirement (including defined contribution and defined benefit pension plans.) The program will cover the basics, such as beneficiary designation, minimum distribution rules, investment guidelines, rollover rules, and creditor issues. The discussion will also include advanced issues and hot-topics, such as using IRAs in CRTs, over-funded defined benefit pension plans, and Roth conversions as well as new legislation affecting these areas.

Speaker(s):

  • Jeremy M. Pelphrey, Fox Rothschild LLP, APC, Los Angeles
    Autumn Ronda, Valensi Rose, PLC, Los Angeles

How Do We Plan Around that Pesky 3.8% NIIT Tax? [6]

Thursday, November 6, 2014, 2:40 p.m.-3:55 p.m.
1.25 MCLE, Legal Specialization and CPE Credit
Corporate & Pass-Through Entities, Estate & Gift Tax, Income & Other Taxes

The health care surcharge is extremely broad and affects almost every taxpayer. This is particularly problematic with trusts and estates as the tax is triggered at a mere $12,150 of income. Real estate professionals are also heavily affected. Learn what is exempt and what techniques to use to plan around and/or avoid the tax.

Speaker(s):

  • Aaron Johnson, Wagner Kirkman Blaine Klomparens Youmans LLP, Mather
  • Belan Wagner, Wagner Kirkman Blaine Klomparens Youmans LLP, Mather
  • Minna Yang, Wagner Kirkman Blaine Klomparens Youmans LLP, Mather

[CTPC] Tax Attributes: To Share or Not to Share from a Unitary Theory Perspective [29]

Thursday, November 6, 2014, 2:40 p.m.-3:55 p.m.
1.25 MCLE, Legal Specialization and CPE Credit
CTPC (State & Local Tax)

As more states move to a combined reporting regime, and given California’s rich combined reporting history, panelists will explore the underlying state tax policy concerns surrounding the sharing of NOLs, credits and other tax attributes among members of a combined reporting group.

Speaker(s):

  • Carl Joseph, California Franchise Tax Board, Sacramento
  • Fred Marcus, Horwood Marcus & Berk Chartered, Chicago, IL
  • Ben Muilenburg, PricewaterhouseCoopers, Sacramento
  • Prentiss Willson (Moderator), Sutherland Asbill & Brennan LLP, Sacramento
  • Mark Woodward, Moss Adams LLP, Los Angeles

Thursday, November 6, 2014, 4:05 p.m.-5:35 p.m.

Advanced Topics in Estate Planning [7]

Thursday, November 6, 2014, 4:05 p.m.-5:35 p.m.
1.5 MCLE, Legal Specialization and CPE Credit
Estate & Gift Tax

This presentation will focus on (1) advanced estate planning techniques, (2) strategies for dealing with planning vehicles that are no longer appropriate, and (3) unanswered draft ing issues after ATRA.

Speaker(s):

  • Alison Merino, Ramsbacher Prokey LLP, San Jose
  • Mark Powell, Albrecht & Barney Law Corporation, Irvine
  • Andrea Kushner Ross, Beverly Hills

[CTPC] Privacy and Tax Administration -- Policy Considerations in the Twilight e-Zone [8]

Thursday, November 6, 2014, 4:05 p.m.-5:35 p.m.
1.5 MCLE, Legal Specialization and CPE Credit
CTPC (State & Local Tax), Tax Procedure & Litigation

The power of the digital economy to collect and associate vast amounts of taxpayer data continues to raise concerns about taxpayer privacy. Private sector information gathering extends to online web browsing habits to supermarket consumption patterns. The FTB and BOE are two of the largest repositories of financial information on corporate taxpayers. The panelists will discuss privacy issues and underlying policy considerations surrounding state tax reporting.

Speaker(s):

  • Kelly Bluth, California Franchise Tax Board, Sacramento
  • Deborah Cooke, California State Board of Equalization, Sacramento
  • Laurie Rhea, California Franchise Tax Board, Sacramento
  • Verenda Smith, Federation of Tax Administrators, Washington, DC
  • Betty Williams (Moderator), Law Office of Williams & Associates, P.C., Sacramento

[CTPC] SA_T -- May I Have an ‘L’? Don’t Forget Those Local Taxes [30]

Thursday, November 6, 2014, 4:05 p.m.-5:35 p.m.
1.5 MCLE, Legal Specialization and CPE Credit
CTPC (State & Local Tax)

This course will address the most pressing issues involving local taxes -- property taxes, business taxes, documentary transfer taxes, special taxes and fees, and the like. Panelists will discuss new and proposed laws and developments in litigation that are significant or noteworthy.

Speaker(s):

  • William Gorrod, Morgan, Lewis & Bockius LLP, Palo Alto
  • Rob Gutierrez, California Taxpayers Association, Sacramento
  • Brad Marsh, Greenberg Traurig LLP, San Francisco
  • John Messenger, Reed Smith LLP, San Francisco
  • Dave Rennie (Moderator), Fox Entertainment Group, Beverly Hills

Thursday, November 6, 2014, 5:45 p.m.-6:45 p.m.

Thursday Conference Reception (RSVP required) [41]

Join us at the opening night reception featuring light appetizers and hosted wine. Sponsored by Moss Adams LLP.

Thursday, November 6, 2014, 7 p.m.-8 p.m.

Young Tax Lawyers Reception [42]

$25 per person

USFJoin the Young Tax Lawyers for hosted cocktails and appetizers at their annual party. Purchase tickets in advance on the registration form. Sponsored by the University of San Francisco School of Law, LLM in Taxation Program.