2021 New York State Tax Update
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8:00 – 8:30 am EDT
8:30 am – 12:15 pm EDT
12:15 – 1:15 pm EDT
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
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
Conduct and practices at the hearing
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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.
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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 BehuniakNew 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 JaniszewskiEmpire 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 MailmanEmpire 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
Jeffrey S. Reed is Chair of the State and Local Tax Practice at Kilpatrick Townsend & Stockton, LLP in the New York City office. He concentrates his practice on state tax controversies, planning and unclaimed property. A former litigator for the Massachusetts Department of Revenue, Mr. Reed has represented clients in state tax controversy matters in over 30 states and has obtained favorable letter rulings for clients in several different jurisdictions. He 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. 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. He 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 J.D. LL.M.
Lance Rothenberg, J.D., LL.M., Tax Director & Tax Controversy Services Practice Leader with CohnReznick, LLP (New Jersey/New York) focusing on state and federal tax controversies and disputes as well as multi-state tax planning issues. Mr. Rothenberg has broad experience assisting a wide-range of businesses and business owners, from Fortune 100 companies and high net-worth individuals to small and mid-size businesses, facing a variety of federal, state, local, and multi-state tax issues, including sales and use taxes, personal income taxes and residency, payroll taxes, corporate income and franchise taxes, and excise taxes. Prior to joining CohnReznick, he gained significant tax experience working at prominent, international law firms in both Washington, DC and New York, NY. Mr. Rothenberg represents clients facing federal and state audits before the IRS and state/city tax departments, with residency audits, with voluntary disclosure matters, with sales/use tax audits, in collection proceedings, and when necessary, he assists with appeals before administrative tribunals. He frequently helps clients with obtaining advisory opinions and letter rulings, in addressing multi-state nexus issues, with tax clearance issues, with bulk sale issues, with responsible person trust fund assessments, and with responding to routine audit notices. He has significant experience defending New York residency audits, and has broad experience advising clients on sales and use tax matters, including Wayfair nexus and marketplace provider issues. He is a frequent author and lecturer on a variety of state and local tax topics.