New York, December 9, 2024 - On December 16–17, the NYU School of Professional Studies (NYU SPS) Division of Programs in Business Finance and Taxation programs will host the 43rd Institute on State and Local Taxation at the Westin New York at Times Square.
At the two-day annual event, attendees will receive high–level updates, practical advice, and in-depth analysis of the latest developments and current issues in all areas of state and local taxation from nationally recognized experts.
In addition to providing networking opportunities to connect with other state and local tax professionals, the Conference helps attendees:
- Learn about the year’s most important state and local tax developments from a national perspective;
- Obtain up–to–date analyses of state tax developments;
- Explore the most important professional challenges and ethical dilemmas reshaping the profession; and
- Develop a working knowledge of the current trends in areas of state and local taxation, such as state taxation of digital services and products, scrutiny of intercompany transactions, the impacts of the Chevron and Moore decision, and protecting attorney-client privilege and work product in an AI environment.
NYU SPS has been a leader in continuing professional education for 90 years. The School blends NYU's scholarly resources with the knowledge and practical experience of its world-class professional community. Its longstanding tradition of excellence in continuing legal, accounting, and taxation programs attracts the best and brightest speakers, who impart their knowledge of the most current industry trends and regulations.
Day 1—Monday, December 16, 2024
Welcome Remarks
- Kathleen Costello, CMP, Assistant Director, NYU School of Professional Studies
Top Ten SALT Cases — Away We Go
Setting the stage for this year’s Institute, this panel reviews the top ten SALT cases in 2024.
- Eric M. Anderson, Esq., Managing Director, Andersen Tax (Moderator)
- Eugene J. Gibilaro, Esq., Partner, Blank Rome
- Breen M. Schiller, Esq., Principal, EY
- Nicole Crighton, Esq., Principal, KPMG
Post Moor(tum) on Moore and Loper Bright
The panel focuses on eliminating Agency deference in the context of state taxes. The panelists review the practical and strategic impacts, outstanding state guidance that needs promulgation through administrative procedure acts, challenges to agency deference, state attempts at retroactive enforcement, and more.
- Mitchell A. Newmark, Esq., Partner, Blank Rome (Moderator)
- Lynn A. Gandhi, Esq., Partner, Foley & Lardner
- Brian L. Oliner, Esq., General Counsel, Federation of Tax Administrators
- Greg Rottjakob, Esq., CPA, Principal and National Leader, State Income and Franchise Tax
Transfer Pricing — Should Form Control?
|This panel reviews the nuts and bolts regarding intercompany transitions and state transfer pricing audits and discusses the key issues and latest updates.
- Maria Todorova, Esq., Partner, Eversheds Sutherland (US) (Moderator)
- James E. Long, Esq., Partner Bradley
- Aliza Sherman, Esq., Of Counsel, Stevens & Lee
- Jack Trachtenberg, Esq., Principal, Deloitte Tax
What is the Purpose of the Primary Purpose Test?
This panel focuses on the primary purpose test in digital taxes and beyond, reviewing statutory and common law tests, the incidental to the services analysis, and how these tests are applied across all taxes.
- Marc Simonetti, Esq., Partner, State Tax Law (Moderator)
- Carolynn S. Kran, Esq., Managing Member, Industry Sales Tax Solutions
- Grace Kyne, Esq., Principal, EY
- Alysse McLoughlin, Esq., Partner, Jones Walker
NYU SPS Paul H. Frankel Outstanding Achievement in State and Local Taxation Award Presentation
- Lynn A. Gandhi, Esq., Partner, Foley & Lardner (Presenter)
- Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland (US) (Recipient)
NYU SPS Paul H. Frankel Memorial Post-Luncheon Address
Our session commentators provide a spirited preview of the most significant constitutional cases in state taxation over the past year and a preview of import cases to watch in the coming year.
- Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland (US)
Richard D. Pomp, Esq., Professor of Law, University of Connecticut
The Original OGs — What Goes Around Comes Around
Our Emeritus Board Members review the historical basis and development of today’s hottest SALT issues, including the evolution of the Commerce Clause, taxation of capital gains, and apportionment for services and intangibles.
- Philip M. Tatarowicz, CPA, JD, LLM, Professor, Graduate Tax Program, Georgetown Law (Moderator)
- Hollis L. Hyans, Esq., Consultant
- Shirley K. Sicilian, Esq., Consultant, KPMG
Just Passing Through — Partnerships SALT Update
This panel reviews the current landscape regarding sourcing and apportionment issues related to partnerships, including tiered partnerships, non-resident sourcing, and more. It also reviews the status of the Multistate Tax Commission’s current activities in this area and other timely topical developments.
- Bruce P. Ely, Esq., Partner, Bradley (Moderator)
- Jenn Stosberg, Esq., Counsel, Multistate Tax Commission
- Dale Y. Kim, CPA, Partner, PwC
- Kelvin M. Lawrence, Esq., Partner, Dinsmore
A Day in the Life of a Tax Director
Explore what a day in the life of a tax director entails, from technology challenges, technical issues, and data concerns to the top considerations in administering the fax function.
- Patrick Reynolds, Esq., Executive Director, Council On State Taxation (Moderator)
- Robert J. Tuinstra, Jr., Esq., Senior Director – Domestic Tax Operations & Corporate Tax Counsel, Corteva
- Marji Gordon–Brown, Esq., Vice President, MacAndrews and Forbes
- Matthew Duca, Esq., Director, PwC
Day 2—Tuesday, December 17, 2024
The Sticky Wicket of Sourcing
Try and get the ball through the sticky wicket of sourcing services, intangibles and the digital economy, among other topics. This panel powers through as they review one of the toughest and most contestable area sourcing.
- Michael J. Hilkin, Esq., Partner, McDermott Will & Emery (Moderator)
- Danielle Ahlrich, Esq., Partner, Transactional Tax Group Leader, Ryan Law
- Josh Pens, Esq., Director of Tax Policy Analysis, Colorado Department of Revenue
- Brian Kirkell, CPA, Esq., Principal, RSM
Life is Unfair — What Should a Taxpayer Do When Apportionment is Unfair
Fair apportionment is one prong of the Complete Auto Transit test, but what does it mean? These tax professionals identify areas prone to fair apportionment scrutiny, discuss recent examples, and explore how taxpayers meet their burden of proof and defend against states’ assertions of alternative apportionment.
- Richard Call, Esq., Partner, McDermott, Will & Emery
- Justin Hall, Esq., CPA, Partner, KPMG
- Drew Vandenbrul, CPA, Managing Director, Grant Thornton
- David J. Shipley, Esq., Shareholder, Steens & Lee
So, You Thought You Had Privilege?
This panel reviews the current state of the art in our work environment, with the expansion of AIJ, and concerns regarding work product, ex-parte communications, Kovel agreements, and more.
- Timothy G. Schally, Esq., Partner, Tax Practice Group, Chair, Michael Best & Friedrich (Moderator)
- Ray Langenberg, Esq., Special Counsel for Tax Litigation, Texas Comptroller of Public Accounts
- Lindsay LaCava, Esq., Partner, Baker McKenzie
- Georgios I. Tsoflias, Esq., Associate, Reed Smith
Top Challenges Facing Tax Administrators — NE Roundtable
In one of the most popular sessions of this annual conference, senior administrators from New York, New Jersey, Pennsylvania, and Connecticut will discuss their states and the top administrative and technical issues they are facing in 2025.
- Richard W. Genetelli, CPA, Managing Director, Genetelli Consulting Group (Moderator)
- John Biello, MPA, Deputy Commissioner, Connecticut Department of Revenue Services
- Patrick M. Browne, Esq., CPA, Secretary of Revenue, Pennsylvania Department of Revenue
- Amanda Hiller, Esq., Acting Tax Commissioner and General Counsel, New York State Department of Taxation and Finance
- Marita R. Sciarrotta, MPA, Acting Director, New Jersey Division of Taxation
TaxTok — The Timely New Name for “What’s Happening Everywhere Today”
Like its social media kin, TaxTok is a platform for sharing and discovery of short topics, with a jam-packed afternoon of expert “influencers” providing a rundown of what you need to know about the important SALT developments affecting taxpayers. Current and entertaining, there are updates on California, Washington DC, Kentucky, Louisiana, Maryland, New Jersey, New York, Oregon, Pennsylvania, South Carolina, Texas, Virginia, and Washington, as well as Treasury’s offset program and mandatory worldwide combined reporting.
- Executive Producer: Michael Garcia, Principal, Ryan.
- Expert Influencers:
- Jeremy Abrams, Esq., Of Counsel, Foley & Lardner
- Jay Calhoun, Esq., Partner, Kean Miller
- Matthew Cammarata, Esq., Counsel, Lowenstein
- Nikki E. Dobay, Esq., Shareholder, Greenberg Traurig
- Stephanie Anne Lipinski Galland, Esq., Partner, Miles & Stockbridge
- Michael Garcia, Principal, Ryan
- Jeremy Gove, Esq., Counsel, Eversheds Sutherland (US)
- David A. Hughes, Esq., Partner, Kilpatrick Townsend & Stockton
- Matt Hunsaker, Esq., Partner, Baker Hostetler
- Jennifer Karpchuk, Esq., Partner, Chamberlain Hrdlicka
- Michael Kelley, Esq., Global Tax Counsel, Microsoft
- Ginny Buckner Kissling, Global President and Chief Operating Officer, Ryan
- Douglas L. Lindholm, Esq., Special Counsel, Council On State Taxation
- Burnie Maybank, Esq., Counsel, Adams and Reese
- Leah Robinson, Esq., Partner, Mayer Brown
- Mark F. Sommer, Esq., Member and Practice Group Leader, Frost Brown Todd
- Masha Yevzelman, Esq., Shareholder, Fredrikson & Byron
Conference co-chairs include:
- Lynn A. Gandhi, Esq., Partner, Foley & Lardner
- Jamie C. Yesnowitz, Esq., Principal, Grant Thornton
This year’s sponsors include:
- Platinum Sponsors
- Andersen
- BlankRome
- Eversheds Sutherland Tax
- EY
- Foley & Lardner LLP
- Grant Thornton
- KPMG
- McDermott Will & Emery
- PwC
- Rodriguez Law Firm, PLLC
- Ryan
- Stevens & Lee
- Gold Sponsors
- Baker McKenzie
- Bradley Arant Boult Cummings LLP
- Cohn Reznick
- Deloitte
- Greenberg Traurig
- Kilpatrick
- Lexis Nexis
- RSM
- Ryan Law
- State Tax Law
- Silver Sponsors
- Frost Brown Todd
- Genetelli
- Industry Sales Tax Solutions (ISTS)
- Jones Walker
- Miles & Stockbridge
- Reed Smith
Register for the 43rd Institute on State and Local Taxation or view the latest agenda details. If you are a media member who would like to report on the sessions for your outlet, please contact Michael DeMeo at michael.demeo@nyu.edu.
For information on becoming an event sponsor, please contact Kathleen Costello at (212) 992-3320 or sps.tax@nyu.edu.
About the NYU SPS Department of Finance and Taxation Program
The NYU SPS Department of Finance and Taxation Program has been certified by the New York State Continuing Legal Education Board as an Accredited Provider of continuing legal education in New York. The NYU School of Professional Studies Department of Finance and Taxation Program is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.
About the NYU School of Professional Studies
Established in 1934, NYU SPS is an internationally recognized university that offers diverse students access and opportunity to practical, real-world preparation to thrive in their careers while building the next generation of industry leaders ready to embrace tomorrow’s innovations and challenges and lead change in global workplaces.
The NYU SPS global community is made up of industry professionals, doers, and trailblazers shaping the future of industries, positioning the School as an idea incubator center for various fields, including real estate, hospitality, global affairs, sports business, integrated marketing, HR, professional writing and more.
Today, NYU SPS offers one of the most diverse portfolios of educational offerings at NYU, including graduate degrees, bachelor’s degrees for traditional and degree completion students, associate degrees, continuing education courses, and certificate programs.
NYU SPS is the host of some of the largest and most in-demand industry conferences in the world, including the Schack Institute of Real Estate’s Capital Markets Conference, REIT Symposium, and National Symposium of Women in Real Estate; the Jonathan M. Tisch Center’s International Hospitality Industry Investment Conference, Annual NYU Tax Conferences, and the NYU Coaching and Technology Summit, the School’s invaluable connections to industry leaders is a distinguishing factor in the education that it provides.