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Please log into the webinar 15 – 30 minutes before start time.

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8:00 – 8:30 am EDT
Morning Session
8:30 am – 12:15 pm EDT
12:15 – 1:15 pm EDT
Afternoon Session
1:15 – 4:40 pm EDT


New York Tax Trends                     J. Reed
Impacts of COVID19                             L. Rothenberg
Teleworker/remote worker taxation
“Convenience of the employer” rule issues

New York Business Entities Tax Update                     J. Reed
Choice of entity tax considerations                                           L. Rothenberg
New pass-through entity tax
State and city “uniformity” considerations
Sourcing and apportionment

New York Personal Income Tax Update                      J. Reed
Residency taxation nuts and bolts                                             L. Rothenberg
Residency audits
Nonresident allocation and withholding

New York Litigation Update                                       J. Reed
Audit, appeal, and litigation life cycle                                 L. Rothenberg
Recent and notable cases

Sales and Use Tax Update                                J. Reed
Imposition and exemptions                                      L. Rothenberg
Wayfair and marketplace provider update
Taxation of SaaS, software, and ecommerce
Taxation of information services
Recent advisory opinions

New York State Tax Incentives                                               G. Mailman
Overview of Empire State Development                                          J. Janiszewski
Review of tax incentive programs and recent program updates
Advantages to doing business in New York

Administrative Practice Before                                            N. Behuniak
the New York State Division of Tax Appeals
Prehearing considerations
Conduct and practices at the hearing
Posthearing issues



Webinar Instructions

All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.

Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher.

Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email.

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The two most recent version of the following browsers:
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New York Accountants
8.0 CPE Hours

New York Attorneys
8.0 CLE Hours


Continuing Education Credit Information
This webinar is open to the public. It offers 8.0 intermediate level CPE hours in the area of taxes to CPAs. Prior knowledge of state taxation is beneficial, and no advance preparation for this course is required. Courses taken from NASBA registered CPE providers are accepted by the NYSED.

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: Sponsor No. 103015.

HalfMoon Education Inc. is certified by the New York State
CLE Board as an Accredited Provider of CLE programs. This
nontraditional format course offers 8.0 CLE hours, consisting
of 8.0 Areas of Professional Practice hours, which are
appropriate for experienced attorneys.

Completion certificates will be awarded to participants
who complete this event, respond to prompts, and earn a
passing score (80%) on the quiz that follows the presentation
(multiple attempts allowed).


Nicholas Behuniak

New York State Division of Tax Appeals

Nicholas Behuniak is an Administrative Law Judge for the New York State Division of Tax Appeals in Albany. Before attending law school, Judge Behuniak was a C.P.A. with the New York City office of PriceWaterhouseCoopers. After attending law school, Judge Behuniak practiced business, tax and securities law with a law firm and was in-house counsel with what is now Bank of America. Prior to his work with Tax Appeals, Judge Behuniak represented the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. He is a graduate of Ithaca College and Albany Law School.

Jeff Janiszewski

Empire State Development

Jeff Janiszewski is the Senior Vice President of Strategic Business Development at Empire State Development. He has nearly 40 years of experience in the field and manages a select team of economic developers throughout the State to secure large scale business attractions and expansions. He also oversees Empire State Development’s Global NY Program. He is a graduate of SUNY Albany.

Greg Mailman

Empire State Development

Greg Mailman is the Senior Vice President of Tax Incentives at Empire State Development. He oversees the administration of the state’s tax incentive programs. Prior to joining Empire State Development in 2013, he was an associate in a private asset management company where he specialized in back office operations. He earned a B.A. degree in Economics from SUNY Binghamton and an M.B.A. degree from Fordham University.

Jeffrey S. Reed

Chair of the State and Local Tax Practice at Kilpatrick Townsend & Stockton, LLP, in the New York City office

Mr. Reed concentrates his practice on state tax controversies, planning and unclaimed property. A former litigator for the Massachusetts Department of Revenue, he has represented clients in state tax controversy matters in over 30 states and has obtained favorable letter rulings for clients in several different jurisdictions. Mr. Reed regularly advises on the constitutionality of state tax positions, the availability of exemptions and incentives, and how to source revenue streams for state corporate income tax and sales tax purposes. He has handled New York qui tam (whistleblower) lawsuit litigation and received widespread acclaim for arguing and winning the closely-watched IT USA, Inc. case before the New York Tax Appeals Tribunal. Besides state tax, Mr. Reed also devotes a significant part of his practice to unclaimed property. In the federal tax area, he has favorably resolved IRS audits and has successfully represented taxpayers in appeals conferences before the IRS Office of Appeals. Mr. Reed is the author of “The Reed Report,” a State Tax Notes column. He also writes a “Shop Talk” column for the Journal of Multistate Taxation and Incentives. Mr. Reed is the former editor in chief of the State and Local Tax Lawyer and is on the State and Local Tax Executive Committees for both the American Bar Association and the New York City Bar Association.

Lance E. Rothenberg

Partner at Rothenberg Tax Law, LLC, in the Greater New York City Metropolitan Area

Rothenberg Tax Law is a boutique law firm with a niche focus in federal and state tax controversy and multistate state and local tax consulting. Mr. Rothenberg is the former Practice Leader for Tax Controversy Services for a top 15 accounting firm. He represents clients before the Internal Revenue Service and various state revenue departments, with special expertise in matters before the New York Department of Taxation and Finance, the New York City Finance Department, and the New Jersey Division of Taxation. Among other areas, he specializes in residency taxation, sales and use taxation, responsible person assessment defense, remote worker taxation, and multistate nexus analyses, as well as tax audits and appeals for businesses and business owners. Mr. Rothenberg is a frequent lecturer and author on numerous tax topics, and he genuinely enjoys his work assisting clients from high-net-worth individuals to smaller mom/pop operations with their tax entanglements.