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
Laura L. Rakaska, Lena N. Snethen, Christopher Russell
General and audit update
Legal and appeals update
Policy and legislative update
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
2019 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
Alexis M. Sowder
State and local tools
Challenges and opportunities
Indiana Sales and Use Tax
Sales tax imposition
Use tax imposition
Industry specific issues
8.0 CPE Hours
6.7 CLE Hours
Certified Financial Planners
7.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public and offers accountants 8.0 intermediate level CPE hours, based on a 50-minute hour, 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 state 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. 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 7.0 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.
Kevin D. Chestnut
Mr. Chestnut is the President of Chestnut Property Tax Services, LLC. Formerly, he 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.
Mr. Greene practices law in his own firm, Jeff Greene Transaction Tax Attorney, LLC. After graduating from Indiana University School of Law, he started his career in state and local tax as a Sales Tax Hearing Officer with the Indiana Department of Revenue in 1988. Since that time, Mr. Greene worked in a small consulting firm as its Vice President and General Counsel, started the state and local tax practice at Deloitte’s Indianapolis offices, became a national product leader for Grant Thornton’s automation practice. Previously he was also the national practice leader for Crowe Horwath’s sales and use tax practice. He is active in the Institute for Professionals in Taxation (IPT).
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.
Laura RakaskaIndiana 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.
Christopher RussellIndiana Department of Revenue
Christopher Russell joined the Indiana Department of Revenue (DOR) in January 2017 as special counsel and policy director. Mr. Russell oversees the tax policy team on legislative and guidance initiatives and special legal initiatives designed to further enhance DOR’s commitment to simplification, accuracy and reliability of tax services, and he serves as liaison to the Indiana Office of Management & Budget. Mr. Russell was previously deputy general counsel under then-general counsel Krupp at the Indiana Bureau of Motor Vehicles (BMV). He earned his J.D. degree from the Indiana University Robert H. McKinney School of Law.
Lena SnethenIndiana 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 SowderKSM 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.