Qualifies for up to 14.5 Hours MCLE
Includes Legal Ethics, Elimination of Bias and Legal Specialization
Wednesday-Friday, November 7-9, 2018
Dolce Hayes Mansion
200 Edenvale Ave
San Jose, CA 65136
Wednesday Schedule | Thursday Schedule | Friday Schedule
Essential Info | Hotel | Sponsors | Brochure | Reg Form
Make plans to join us for California’s foremost tax conference, the 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference! Satisfy your annual MCLE requirement in beautiful San Jose while networking with key tax officials, fellow tax practitioners, colleagues and friends.
The Conference features two and a half energy-packed days with an agenda of 32 educational courses and numerous networking opportunities tailored to corporate tax executives, attorneys, CPAs, financial planners, enrolled agents, government tax officials, legislators and staff, and law students.
As part of the California Tax Policy Conference, we are pleased to present distinguished speakers, including: Keynote Speaker Gayle Miller, Deputy Controller, Tax Policy, State of California; Jozel Brunett, Chief Counsel, Franchise Tax Board; Tad Egawa, Chief Counsel, CA Department of Tax and Fee Administration; Kristen Kane, Chief Counsel, Office of Tax Appeals; and Henry Nanjo, Chief Counsel, California State Board of Equalization. In addition, we will have over 40 lawyers from the state’s tax agencies—including division leaders and key tax counsel—actively participating in the Conference.
Annual Meeting featured speakers include Hon. L. Paige Marvel, Judge, United States Tax Court (immediate past Chief Judge); Kathryn A. Meyer, Area Counsel (SB/SE Division), Office of Chief Counsel, Internal Revenue Service; and Jennifer M. Black, Attorney, Office of Associate Chief Counsel (Procedure & Administration), Internal Revenue Service.
Expert panels also cover the latest developments in other key areas of State and Local Tax, as well as selected topics under the 2017 Federal Tax Cuts and Jobs Act, Partnership Taxation including the new partnership audit rules, International Taxation, Estate and Gift Tax, Tax Procedure and Litigation, and include important updates regarding the taxation of corporate and other business entities, international tax, tax legislation and tax policy.
The Conference also features a number of networking events, including:
We look forward to seeing you at the 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference!
Chris Campbell, Chair
California Tax Policy Conference
Allen Walburn, Chair
A special thank you to the following individuals for their contributions to planning and organizing this amazing event: Laura Buckley, Scott Ewing, Jason Galek, Ciro Immordino, Carolyn Lee, Lorraine Yu, and Robin Klomparens (Advisor).
3 p.m. - 5:45 p.m.
Tax Procedure & Litigation
1.0 Hour Legal Ethics & Legal Specialization
This panel will use real-world hypotheticals to review issues that arise when representing clients in tax matters, and best practices for lawyers. The panel discussion will address numerous ethical considerations including conflicts of interest; prospective, former and current clients; lawyers as witnesses; the dishonest client; how to withdraw as counsel; obligations to the client and to the court; privilege and confidentiality; and limited scope representation.
3:45 p.m. - 4:45 p.m.
CTPC (State and Local Tax), Tax Procedure & Litigation, Women in Tax
1.0 Hour Elimination of Bias & Legal Specialization
Heightened scrutiny on workplace behavior, hiring (and firing) practices, and employee retention has many practitioners walking on eggshells around employees and co-workers, uncertain of how to handle grievances and in doubt about how to ensure a safe workplace. Panelists will discuss diversity recruiting, equal pay and ensuring a safe, stereotypefree and prejudice-free working environment.
5 p.m. - 6 p.m.
Connect with the conference speakers and government attendees at the 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference Opening Reception. Enjoy hearty appetizers and wine hosted in part by Apheta and participate in reception activities hosted in part by USF School of Law, LLM in Taxation. This event is complimentary; however, your RSVP is required. Sign up on the Conference Registration Form.
6:30 p.m. - 8:30 p.m.
7 a.m. - 4:45 p.m.
Industry representatives will discuss tax issues keeping them awake at night.
Continental Breakfast is complimentary; however, your RSVP is required. Select item [#34] in Section B of the Conference Registration Form.
7:30 a.m. - 8:20 a.m.
Income & Other Taxes, Estate & Gift Tax
1.25 Hours MCLE & Legal Specialization
Estate planners understand how to deal with estate and gift tax issues but not always with the income tax consequences of the plan. So many estate plans were completed without the lawyer and/or CPA, spotting and dealing with applicable income tax issues. The speaker will discuss income tax issues regularly confronting estate planners, important elections, timing and how to avoid problems caused by ignoring the income tax implications of the strategies the planners recommend. Finally, potential available relief will also be touched upon.
Tax Policy, Practice & Legislation; Tax Procedure & Litigation; International Tax
The IRS’ campaign against taxpayers with undisclosed offshore accounts and assets is entering its second decade. One of the principal weapons to enforce compliance is the civil FBAR penalty, which the IRS has been using with increasing frequency. This has resulted in a rising number of civil FBAR cases. Until recently, the primary issue has been whether the taxpayer acted willfully. However, since U.S. v. Colliot, whether the IRS can assess more than $100,000 for a willful violation has become a defense to an FBAR willful penalty. This panel will discuss strategic considerations and available defenses for taxpayers challenging an FBAR willful penalty.
CTPC (State & Local Tax); Tax Policy, Practice & Legislation
Sure, the federal practitioners got the glitzy tax reform, but the California Legislature gave us lots to talk about in the past year. Join our legislative gurus for an update on recently enacted legislation, bills that failed to pass, and legislative efforts on the horizon, including tax reform conformity considerations.
8:30 a.m. - 9:45 a.m.
Estate & Gift Tax, Income & Other Taxes
1.5 Hours MCLE & Legal Specialization
This panel will provide a primer on the tax fundamentals of crowdfunding, including income, gift, sales and use tax considerations. We will review the current state of the law and utilize case studies to demonstrate the complexity and sometimes significant administrative burden that the tax rules, or lack thereof, create in properly characterizing funds raised through crowdfunding.
Corporate & Pass-Through Entities; Tax Procedure & Litigation
The centralized partnership audit regime is now in effect. This panel will discuss recently enacted tax technical corrections and recent IRS regulations and proposed regulations, with a focus on how partnerships can prepare themselves to effectively manage an audit under these procedures. Learn from the experts: Jennifer Black, from the IRS Office of Chief Counsel, is one of the principal authors of the regulations under the centralized partnership audit regime in effect after December 31, 2017; Steve Mather is the author of the BNA Tax Management Portfolio, Audit Procedures for Pass-Through Entities. Q&A welcome.
CTPC (State & Local Tax), Tax Procedure & Litigation
The U.S. Supreme Court’s decision in Wayfair is one of many important cases decided during the year involving income, sales/use, property, and other state and local taxes. Join our panel of experts as they review the most important recently decided and pending SALT cases, and provide their thoughts on how these cases will influence state tax policy in the future.
9:55 a.m. - 11:25 a.m.
Luncheon and Federal Keynote #35 | $49 per person
This luncheon showcases the presentation of the prestigious V. Judson Klein Award to Betty J. Williams, Managing Shareholder of the Law Office of Williams & Associates, Sacramento, California; and the distinguished Joanne M. Garvey Award to Paul Zamolo, Deputy Area Counsel Office of Chief Counsel IRS, San Francisco, California. The luncheon program will feature a keynote address by Thomas A. Barthold, Chief of Staff of the Joint Committee on Taxation, Washington, D.C. Purchase tickets in advance on the Conference Registration Form. Onsite ticket sales are limited.
11:30 a.m. - 1 p.m.
Estate & Gift Tax, Income & Other Taxes, Tax-Exempt Organizations
1 Hour MCLE & Legal Specialization
Testamentary Planning with Individual Retirement Accounts RMD? RBD? DOD? Custodian? Conduit? Roth? Single-life? When you see these terms, does your blood pressure immediately rise from fear? Do you just want to “rollover” and pass out from the complexities? Is your first response, “Call the accountant!”? Well, worry no more. This presentation will guide you through testamentary IRA planning, from understanding payouts under the required minimum distribution rules to advanced estate and asset protection planning with the use of charities, conduit trusts and accumulation trusts.
CTPC (State & Local Tax)
For those who have considered the age-old question pondered by none other than The Clash and Hamlet—To leave or not to leave, that is the question—and answered it in the affirmative, this panel is for you. Our residency experts will discuss the rules that govern changes in residency and domicile, and how they apply in practice. And for those of you out-of-staters like LL Cool J thinking about going back to Cali… you may be singing “no, I don’t think so” by the end of the session.
CTPC (State and Local Tax)
The “Tax Cuts and Jobs Act” is in full effect. With a tax code that is heavily linked to federal law, federal tax reform is having a substantial impact on California (and other states). During this session, our panelists will discuss the immediate impacts of federal tax reform on California tax law, including the impact on taxpayers, and the impact on the FTB. The panelists will also discuss policy and practical considerations related to conformity.
1:10 p.m. - 2:10 p.m.
The A to Zs of handling a property tax dispute, from a disagreement with the county assessors’ office through filing a refund action in superior court, and the major issues you may encounter in between.
International Tax; Corporate & Pass-Through Entities, Tax Procedure & Litigation
The Tax Cuts and Jobs Act contains numerous complex changes that will affect cross-border mergers and acquisitions. This panel will provide an overview of significant impacts of the new rules on cross-border M&A.
Our panel will discuss an overview of the FTB and CDTFA settlement programs and procedures, including tips to effectively guide taxpayers through the settlement process. Relatedly, our panel will discuss closing agreements and other alternatives to settlement, and when these alternatives should be considered.
2:20 p.m. - 3:30 p.m.
International Tax, Estate & Gift Tax, Income & Other Taxes
For more than 10 years, foreign tax reporting and compliance has been at the forefront of tax compliance issues. This program will review and discuss (1) new developments in the field of international taxation, including changes introduced by the Tax Cuts and Jobs Act of 2017; (2) the treatment of gifts and bequests received from by US citizens and residents from foreign persons, (3) reporting and managing interests in foreign entities and trusts—including elections available for managing tax rates; and (4) some important estate planning issues we should all be aware of.
Tax Procedure & Litigation; Tax Policy, Practice & Legislation
This distinguished group of judges will discuss the U.S. Tax Court and challenges presented by nationwide jurisdiction under the Golsen rule, which requires the Tax Court to follow judicial precedent established by the particular U.S. Circuit Court of Appeals to which a Tax Court case would be appealed if an appeal were to be filed.
After waiting patiently for over 25 years, South Dakota finally bested her Northern sister in the battle for naming rights to the most important nexus case! Our panel will discuss the Wayfair decision in depth, including its implications for economic nexus standards outside sales and use taxes (e.g., income taxes and gross receipts taxes).
3:30 p.m. - 5 p.m.
Are you interested in learning more about the Tax Section and its Subcommittees? Would you like to become more involved with the Tax Section? Please join us at a meeting of all of the Tax Section’s Subcommittees, where attendees will meet with Subcommittee Chairs and Members and can learn more about the work of the Tax Section. Light refreshments will be provided. Tables will be reserved under each Committee’s name. If you are planning to attend a Committee meeting, please select the appropriate box in Section C. of the Conference Registration Form.
A Toast to Women in Tax #36
Helping yourself by helping others: Finding personal inspiration and career development through volunteerism, activism and advocacy. A foundation of the legal profession is the philosophy to give back to others, whether through providing pro bono services to low income taxpayers, serving in volunteer roles with bar associations or advocating for change in governmental rules and regulations. The speakers will candidly discuss the ways that legal benevolence has ultimately enriched their lives and practices and will explore ways in which you too may make the most of your legal degree to help and inspire others. All conference attendees are welcome to attend the Toast!
There will be valuable time to network and get involved with the Women in Tax Standing Committee of the State Bar of California Taxation Section and to meet women attorneys and tax practitioners who have achieved professional excellence in their field of practice.
Co-Sponsored by Morgan, Lewis & Bockius LLP and Greenberg Traurig, LLP.
6 p.m. - 8 p.m.
Annual Conference Dinner #37 | $95 per person
Purchase tickets in advance. Onsite tickets sales are limited.
7 p.m. - 9 p.m.
Join us for an after-hours event with entertaining activities. Hosted in part by Wagner Kirkman Blaine Klomparens & Youmans LLP. This event is complimentary; however, your RSVP is required. Sign up on the Conference Registration Form.
9 p.m. - 11 p.m.
Continental Breakfast is complimentary; however, your RSVP for the breakfast is required. Select item #39 in Section B. of the Conference Registration Form.
7:30 a.m. - 8:30 a.m.
The sale of a business can provide an opportunity for a seller to achieve his or her charitable goals without threatening the seller’s financial objectives. However, donating closely-held business interests to charity requires very careful planning. In this presentation, the speaker will discuss the key tax and legal considerations when contributing private business interests to different charitable vehicles and how to weigh and analyze the tradeoffs between philanthropic strategies.
This panel will address how to solve problems through the effective use of stipulations in U.S. Tax Court. Tax Court Rule 91 requires the parties to stipulate all matters not privileged which are relevant to the pending case. The panel will address best practices in preparing a stipulation of facts and a stipulation of settled issues. You will hear from a U.S. Tax Court judge, an experienced IRS attorney and a private practitioner on issues including litigation strategies, raising stipulation issues in pre-trial conferences, dealing with evidentiary issues, and practical considerations in drafting and filing stipulations with the Tax Court.
This panel will identify and discuss practical questions that arise under the new market-based sourcing regulations. It will also contemplate further modifications that may be required to further fine tune the law in this field to provide clarity and reduce uncertainty for taxpayers and those persons administering the law.
The panel will discuss planning opportunities under the New Act, hot audit issues and what is new in Washington, D.C. They will include what IRS/Treasury may do about the claw back, reverse claw back and other relevant issues related to an increasing, or possibly decreasing, unified credit. Recommendations for planning techniques in light of the 2017 Act-both from an estate tax perspective but also from an income tax perspective.
Tax Procedure and Litigation, Compensation & Benefits
This panel will provide a federal employment tax update. The panel will discuss new administrative, regulatory, legislative developments and case law relevant to employment tax withholding and reporting. The panelists will also discuss what issues can cause an employee tax audit to occur, defenses of the audit and resolutions to the audits when there is a liability.
CTPC (State & Local Tax), Income & Other Taxes
The panel will discuss recent like-kind exchange decisions, the FTB’s view of drop & swap, swap & drop, partnership installment note (PIN) transactions, the recent Bartell decision, and other structures and hot issues. The panel will also discuss issues with sourcing when an exchange crosses state lines, state reporting requirement changes, and federal changes to the likekind exchange rules and the impact these changes will have for California.
Luncheon and State Keynote #40 | $49 per person
Join us to honor the 2018 Benjamin F. Miller Award recipient Fred Campbell-Craven, Deputy Chief Counsel, Multistate and Business Entity Tax Bureau, Franchise Tax Board. The luncheon keynote address will be given by Gayle Miller, Deputy Controller, Director of Policy, State Controller’s Office. Purchase tickets in advance on the Conference Registration Form. Onsite ticket sales are limited.
After a brief overview of the basic rules, the panel will discuss key issues in the property tax arena. Legal entity issues such as identifying the transferor and step transactions will be explored. Focus will also include common mistakes and how to avoid them when dealing with trusts and other more complex transactions.
CTPC (State & Local Tax), Corporate & Pass-Through Entities, Tax Procedure & Litigation
TEFRA and tax matters partners are a thing of the past, aren’t they? Partnership tax lawyers are focusing on “partnership representatives” and “push out” elections under the federal partnership audit rules that came into effect this year. How are states responding to this new federal regime? Are states adopting the new regime, continuing to use the old TEFRA audit rules, or developing entirely different approaches? This panel will discuss what states are doing in light of these federal changes, the complicated issues that may arise when federal and state rules differ, and considerations for advising partnerships and partners under the new rules.
From a single employee operation last November to a fully functional agency with over one hundred posted decisions under its belt, the Office of Tax Appeals (OTA) has come a long way in its first year of operation. Join the panel for a review of the evolution of the OTA over the course of its first year, an update on the current state of the OTA, and a look at the OTA’s plans for the future.
International Tax, Income & Other Taxes, Estate & Gift Tax
This panel will focus on the effects of the Tax Cuts and Jobs Act on structuring by foreign investors investing in the United States. The topics addressed are expected to include provisions targeting deductible payments made to related foreign affiliates, limitations on deductibility of net interest expense, and the effect of new regimes on acquisition and disposition planning, and group restructuring, as well as U.S. treaty obligations.
This panel will discuss the impact of the Tax Cuts and Jobs Act and other recent tax law changes on partnership taxation and related matters (including, but not limited to, the 20% Section 199A deduction).
Join our panelists, including speakers from the California Department of Tax and Fee Administration and Franchise Tax Board, as they discuss issues that they are seeing in examinations, including issues that auditors have been advised to look out for. What fact patterns and transactions are the CDTFA and FTB concerned about? What insights and practical advice can the CDTFA and FTB provide to taxpayers faced with these issues, and to practitioners who are helping taxpayers navigate the examinations?
2:20 p.m. - 3:20 p.m.
Estate & Gift Tax
A tax court judge, a private practioner, and an appraiser will discuss each of their views and perspectives on relevant tax court case valuation issues. The panel will also cover other recent relevant litigation topics and what everyone should learn from recent case decisions. Other pertinent pointers when appearing in Tax Court will also be addressed.
This panel will address the income tax considerations of conducting business as a C corporation instead of an S corporation or other pass-through entity, particularly in light of changes made by the Tax Cuts and Jobs Act. In addition to changes in federal income tax rates, the 20% deduction under Section 199A and other significant issues, the panel will also consider the potential application of the personal holding company and accumulated earnings taxes.
The Chief Counsels of the Franchise Tax Board, the California Department of Tax and Fee Administration, the Board of Equalization, and the Office of Tax Appeals will share administrative and policy updates from their respective agencies. Join this lively session to hear about the past year from the perspective of the Chiefs themselves.
Stick around to mingle and network with speakers and attendees of the 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference at this informal gathering. Your RSVP is requested. Sign up on the Conference Registration Form.
5 p.m. - 7 p.m.
"Early-bird" Pre-Registration Deadline
October 25 - November 1
Pre-Registration Available (closes November 1)
Onsite Registration Opens
A refund less a non-refundable fee of $50 will be made for all registration and ticket event cancellations received in writing by October 31, 2018. No refunds will be made after this date.
The following are the Early-Bird Pre-Registration fees. All fees increase if registering after October 24. The non-member fee includes a $95 Tax Section membership for 2019. *Young Lawyer defined as up to 10 years in practice.
Tax Section Member
Non-Tax Section Member
Tax Section Young Lawyer Member*
Non-Tax Section Young Lawyer Member*
Section Government Lawyer/Non-Lawyer
Non-Section Government Lawyer/Non-Lawyer
Law School Faculty/Staff/Student
California Lawyers Association
180 Howard Street, Suite 410
San Francisco, CA 94105
Registration question may be directed to 415-795-7025.
Special Assistance/Information Questions may be directed to 415-795-7187.
The California Lawyers Association is an approved State Bar of California MCLE Provider. Earn up to 14.5 Hours MCLE, including 1 Hour in Legal Ethics and 1 Hour in Elimination of Bias. An MCLE Certificate of Attendance will be provided for your records. Legal Specialization credit will be offered in Taxation, and certain courses also will offer Legal Specialization credit in other areas, which information will be noted on the MCLE certificate of attendance provided at the meeting.
Registrants will receive a USB storage device containing individual files of all education course materials at the Conference, and will have online access to course materials before the Conference via a web link sent to them in their registration confirmation notice.
All education courses and events will be held at the Dolce Hayes Mansion. A limited number of guest rooms are available at a special Conference rate of $180 or special Conference State Government Rate of $140 (Government Employee ID required at check-in).
Reserve before October 7, 2018 (book early as rooms will sell out before the final deadline.)
Hotel reservation EXTENDED to October 14!
Click here for Standard Online Reservations.
Click here for Government Online Reservations.
Please call 866-981-3300 to reserve a room on the phone.
The names of Sponsors supporting the California Tax Policy Conference portion of the Tax Annual Meeting have an asterisk(*). The Annual Meeting of the California Tax Bar and California Tax Policy Conference is a single annual conference presented by the Taxation Section of the California Lawyers Association. All sponsorship funds generated by the conference are placed in the Taxation Section fund account of the California Lawyers Association.