Fourth Annual State and Local Tax Forum, 06/04

Exploring the Complicated Relationship Between Federal Law and State & Local Taxation

Thursday, June 4
8:00 a.m.–4:30 p.m.

Laurence E. Hirsch ’71 Classroom (Room 101)
John F. Scarpa Hall

State and local taxation is inextricably connected to federal law. The Internal Revenue Code (IRC) serves as the basis for state income taxation and applies to other state taxes, including sales and use taxes. US constitutional law serves both as a grant of authority and as a set of limitations that have undergone dramatic changes over the years. Additionally, Congress has enacted several statutes that limit or authorize state taxes. This year’s SALT Forum will explore the complicated relationship between federal law and state taxation, including the impact of IRC changes and the evolution of the federal limitations on state taxation. 

This event is pending approval for CLE and CPE credit. Please note registration is required. Note for virtual attendees: The Zoom link will be emailed to everyone registered for a virtual attendee ticket on the morning of the event. If you do not receive it, please check your spam or reach out to us at graduatetaxprogram@villanova.edu.

The SALT Forum is dedicated to the memory of Michael Semes ’90. Please consider making a one-time gift or recurring donation to support the Graduate Tax Program.

For more information about SALT Forum sponsorship opportunities, contact Daniel Guertin, director of the Graduate Tax Program.

• Agenda

Subject to change

8:00–8:30 a.m.: Registration

8:30–8:45 a.m.: Opening Remarks

• Mark C. Alexander, The Arthur J. Kania Dean & Professor of Law, Villanova Law
• Steven Olsen, Professor of Practice & Faculty Director, Villanova Graduate Tax Program

8:45–9:45 a.m.: Past and Present: Links Between Federal and State Tax Laws

• Michael J. Bryan, Deputy Director, Audit Activity, New Jersey Division of Tax
• Jeffrey Friedman, Partner, Eversheds Sutherland (US) LLP
• Moderated by Drew VandenBrul '98 MT, Managing Director, Multistate Tax Services, Deloitte and Adjunct Professor, Villanova Graduate Tax Program

9:45–10:45 a.m.: The Front Line: State Tax Courts and Administrative Appeals

• Ryan Froman, Chair, Pennsylvania Department of Revenue Board of Appeals
• Frank M. O’Connell, Chief Judge, Georgia Tax Court

10:45–11:00 a.m.: Break

11:00 a.m.–12:00 p.m.: Beyond Conformity: Internal Revenue Code Impacts

• Sara Archer, Senior Manager, SALT Planning, Constellation
• Jeffrey Rhines, Senior Manager, State & Local Taxes, DuPont Specialty Products USA, LLC
• Jamie Yesnowitz, Partner, SALT Solutions – National Tax Office, Grant Thornton Advisors LLC
• Moderated by Marilyn A. Wethekam, Of Counsel, Council On State Taxation (COST)

12:00–1:15 p.m.: Lunch & Veritas: A Conversation with Villanova Alumni

• Benjamin Tamber ’20 VSB, ’25 MT, Manager, Tax Services, Grant Thornton Advisors LLC
• Moderated by Jonathan Liss, Adjunct Professor, Villanova Graduate Tax Program

1:15–2:15 p.m.: Broad Reach: Federal Legislation's Impact on Indirect Taxes

• David Hillegass '16 MT, Managing Director of SALT, Global Tax Management and Adjunct Professor, Villanova Graduate Tax Program

2:15–2:30 p.m.: Break

2:30–3:30 p.m.: A Moving Target: P.L. 86-272

• Brian Hamer, Senior Counsel, Multistate Tax Commission
• Jess Morgan, Senior Manager, National Tax Department, Ernst & Young LLP
• Marc A. Simonetti, Partner, State Tax Law
• Moderated by Jennifer Karpchuk, Partner, Holland & Knight and Adjunct Professor, Villanova Graduate Tax Program

3:30–4:30 p.m.: The Future: Where Do We Go From Here?

• David Brunori, Senior Director, RSM US LLP
• Brian Oliner, General Counsel, Federation of Tax Administrators
• Moderated by Hayes Holderness, Austin Owen Faculty Research Scholar & Professor of Law, University of Richmond School of Law

4:30 p.m.: Reception

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