Agenda

Registration:                        8:00 – 8:30 am

Morning Session:                8:30 am – 12:05 pm

Lunch (On your own):         12:05 – 1:05 pm

Afternoon Session:             1:05 – 4:40 pm

Indiana Department of Revenue Update 
Lena N. Snethen, Laura L. Rakaska

   Legal Division – what’s new 
   Update on new appeals process 
   Appeals trends
   Audit and compliance 
   Initiatives and hot topics

Indiana State Tax Implications of Federal
Tax Reform 
Stephen J. Madden, Jeffrey M. Raney
Indiana Property Taxes 
Kevin D. Chestnut

   Real property tax issues and updates
   Personal property assessments and reporting issues
   Personal property issues and updates
   Contract audits – tips and procedures

Indiana Income Tax Highlights 
Nathan J. Hagerman

   Latest income tax legislation
   Review of recent income tax cases
   Updated administrative guidance
   Important Department of Revenue determinations

2018 Indiana Tax Court Update 
Hon. Martha B. Wentworth

   History and purpose of the tax court 
   What’s new at the tax court?
   National SALT issues
   Tax in the news
   Tips for persuasive advocacy

Tax Incentives 
Alexis M. Sowder, Amy McDonald

   State and local tools
   Challenges and opportunities
   Approval process

Indiana Sales and Use Tax 
Jeff Greene

   Sales tax imposition
   Use tax imposition
   Industry specific issues 
      • Manufacturing 
      • Retail 
      • Transportation 
      • Healthcare 
      • Hospitality 
      • Services 
      • Not-for-profits
   Recent developments
   Cases
   Administrative determinations

Credits

Accountants
     8.0 CPE Hours

Indiana Attorneys
     6.7 CLE Hours

Certified Financial Planners
     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public and offers accountants 8.0 intermediate level CPE hours in the area of taxation. The Indiana Board of Accountancy accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. A basic understanding of taxes is recommended and no advance preparation is required.

HalfMoon Education Inc. 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. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.

HalfMoon Education is an Indiana-approved CLE provider for attorneys, and this course is approved for 6.7 general CLE hours.

HalfMoon Education Inc. is a CFP Board-Registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.

Attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.

Speakers

Kevin D. Chestnut

President of Chestnut Property Tax Services, LLC

Formerly, Mr. Chestnut served as a director and practice leader for the Indianapolis office of Ryan, LLC, Thomson Reuters, and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction, administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony.  He received a B.S. degree in Accounting from Indiana Wesleyan University.  

Jeff Greene, J.D.

Senior Manager with IEA, Inc. in Indianapolis

After graduating from Indiana University School of Law, Mr. Greene started his career in state and local tax as a Sales Tax Hearing Officer with the Indiana Department of Revenue in 1988. He has worked with a small consulting firm as vice president and general counsel. Mr. Green started the state and local tax practice at the Indianapolis offices of Deloitte. He was the national product leader for Grant Thornton’s automation practice; he was the national practice leader for Crowe Horwath’s sales and use tax practice; and he opened his law office as a sole practitioner. Mr. Greene is active in the Institute for Professionals in Taxation (IPT) and serves on the certification committee. He is a frequent speaker on multistate sales and use tax issues, and sales tax process improvement.

Nathan J. Hagerman

Mr. Hagerman  is a tax partner with Taft Stettinius & Hollister LLP in Indianapolis and has been practicing in the area of multistate taxation since 1996. He counsels business clients in all areas of state and local taxes, including controversies, administrative proceedings, audits, appeals, litigation, and planning. Mr. Hagerman serves as an independent advisor to businesses with respect to tax risk management, review of 3rd party tax strategies, legal review of tax-related transactions and business life events. His experience includes public accounting and law practice in Indianapolis, and he also managed the tax function of a Fortune 500 insurance company headquartered in Indiana for more than four years. He received his law degree from the University of Michigan Law School.  

Stephen J. Madden

Mr. Madden is the Director of Tax Policy at the Indiana Department of Revenue.

Amy McDonald, CPA

Vice President of KSM Location Advisors

Ms. McDonald’s quantitative analysis allows her to identify tailored incentives opportunities for each company’s specific requirements. Her negotiation skills with government entities highlight her ability to secure monetary incentives. Ms. McDonald’s extensive expertise in property tax, multistate income taxes, and other state tax matters plays a crucial role in helping clients maximize the benefits of incentives while navigating complex regulatory landscapes. Her dedication to understanding the intricacies of tax regulations and her commitment to delivering tailored solutions underscore her value to clients in achieving their goals. Before joining KSM, she gained experience in both public accounting and corporate environments. Ms. McDonald is a member of the Indiana CPA Society.

Laura Rakaska

Indiana Department of Revenue

Laura L. Rakaska is the executive director of Audit and Compliance Support at Indiana Department of Revenue. She has been with the department for 11 years and oversees the division’s fraud, analytics and compliance efforts as well as all audit support operations. Prior to coming to the department, Ms. Rakaska worked in public accounting for 10 years, primarily in the area of audit and advisory services. She holds a bachelor’s degree in Accounting from Franklin College and is an active CPA.

Jeff Raney

Attorney with the Indiana Department of Revenue - Tax Policy Division

Lena Snethen

Indiana Department of Revenue

Lena N. Snethen is deputy general counsel at the Indiana Department of State Revenue where she oversees the Appeals Section. The Appeals Section is charged with addressing individual and business challenges to assessments, audit results, refund denials, and the Department’s interpretation of Indiana’s 47 “listed taxes.” During the 1990s, she worked in higher education fundraising where she helped a team at DePauw University raise over $375 million, breaking records for a liberal arts school that size. Ms. Snethen attended the Maurer School of Law at Indiana University, graduating in 2003. After stints in estate planning and civil liberties work, she joined the Department’s Legal Division in 2007 as senior hearing officer. In 2015, after a year litigating tax cases as an Indiana deputy attorney general, she returned to the department to head the Appeals Section as assistant general counsel.

Alexis Sowder

KSM Location Advisors

Alexis M. Sowder is a multistate project manager at KSM Location Advisors. Part of the Katz, Sapper & Miller Network, KSM Location Advisors works closely with companies across the country to maximize state and local incentive packages and make fully informed, data-driven location decisions. In her role, Ms. Sowder assists in the execution of projects, working with clients and economic development officials for both incentive and location advisory assignments. Prior to joining the firm, she worked at Cushman & Wakefield, most recently as manager, where she supported the advancement of their national brokerage practice groups. Ms. Sowder received a bachelor of arts degree in Journalism from Indiana University and a master of business administration degree from Indiana University’s Kelley School of Business in Indianapolis.

Hon. Martha B. Wentworth

Hon. Martha B. Wentworth was appointed Judge of the Indiana Tax Court by Governor Mitch Daniels in 2011. Judge Wentworth holds a B.S., M.S. and J.D. cum laude from Indiana University – Bloomington. Prior to her judicial appointment, she was a Tax Director at Deloitte Tax LLP where she led its Indiana Multistate Tax Services. Judge Wentworth has taught at Indiana University’s Kelley School of Business, the McKinney School of Law, and the Maurer School of Law for more than 22 years. Judge Wentworth is a Fellow of the American College of Tax Counsel, a Fellow of the American Bar Foundation, and this year she was selected to Chair the 42nd (2022) and 43rd (2023) National Conference of State Tax Judges. 

CD/Manual Price: $249.00

Currently, our self-study products DO NOT qualify for AIA, LACES, ASLA or CLARB credit.

HalfMoon will mail you these materials via USPS. Please allow 5 weeks from the date of purchase to receive your product. If the live seminar is in the future, please allow 5 weeks from the date of the live seminar.

The CD/Manual package includes an audio recording of a live seminar on CDs, along with a bound copy of the manual that was distributed at the seminar. The manual contains written materials prepared by the seminar speaker(s).

The CDs contain embedded number codes, which you are required to document and return to HalfMoon if you wish to obtain a certificate of completion for the program. The acceptance of self-administered continuing education activities vary widely between states and professions. Before undertaking any self-study effort, you should review the rules of your licensing/certifying entity.

HalfMoon Education guarantees its products. The self-study products are recorded from a live seminar and there are circumstances where an audio recording is not available. HalfMoon will contact you and issue a full refund if the product you ordered is not available. If you are not happy with a product you receive, you can return the product for a full refund. However, refunds will not be issued if completion certificates are requested.

Learn More