Advanced Income Tax Apportionment Issues Confronting Multi-State Companies

Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and Weighting Factors

A live 110-minute CPE webinar with interactive Q&A


Thursday, July 20, 2017
1:00pm-2:50pm EDT, 10:00am-11:50am PDT


This webinar will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and in a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals who have grasped the fundamentals but need an advanced briefing on resolving complex challenges.

Description

Apportioning income and tax liabilities for companies operating in multiple states presents significant challenges for tax professionals beyond the basics of apportionment. Over recent years many states, and the MTC, now apportion the sale of non-tangible personal property on a market-state basis, rather than on a cost of performance basis.

Many states have deviated from the traditional three-factor apportionment approach to single factor apportionment. The use of alternative apportionment has increased in recent years. The experiences and guidance of veteran state tax advisers on advanced apportionment issues are invaluable for corporate tax professionals as they approach their companies’ compliance and planning.

Listen as our panel addresses the complexities of market based sourcing, provides a briefing on important new developments, clarifies the confusing approaches taken by states, outlines critical areas, and offers insights on advanced apportionment challenges.

Outline

  1. Analysis for sourcing the receipts from the sale of non-tangible personal property
  2. Issues in dealing with factor weighting
  3. Alternative apportionment issues and strategies

Benefits

The panel will address these and other important issues:

  • Considerations in apportioning income from the sale of non-tangible personal property in cost-of-performance and market based states
  • Issues in weighting factors in apportionment formulas
  • The use of alternative apportionment

Learning Objectives

After completing this course, you will be able to:

  • Discern reporting income in states that have deviated from traditional three-factor apportionment to a single-factor formula
  • Determine appropriate income-apportionment approaches for highly complex matters
  • Recognize when alternative apportionment methods should be used

Faculty

Gary Bingel, Partner
EisnerAmper, Iselin, N.J.

Mr. Bingel has 20 years of expertise in state and local income taxation as well as sales and use tax consulting. He has significant experience serving clients in the manufacturing, retail, pharmaceutical, biotechnology, technology and service industries. His specific areas of service encompass income/franchise tax refund reviews; state tax analysis of restructurings; due diligence reviews; sales tax studies; and nexus reviews.

Mark L. Nachbar, Principal
Ryan, Downers Grove, Ill.

Mr. Nachbar specializes in multi-jurisdictional tax services and previously in his tax career was a national managing director or partner at three other professional services firms.


Registration per Person for Live Event

Live Webinar $247.00

Live Webinar & CPE Processing $282.00


CPE per Person on Live Event

Continuing Professional Education credit processing is available for an additional fee. CPE processing must be ordered prior to the event. To qualify for CPE you may not listen via the telephone.

This program is eligible for 2.0 CPE credits.

  • Field of Study: Taxes.
  • Level of Knowledge: Intermediate.
  • Advance Preparation: None.
  • Teaching Method: Seminar/Lecture.
  • Delivery Method: Group-Internet (via computer).
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of verification codes announced throughout the presentation.
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Knowledge and understanding of tax apportionment approaches involving multi-state companies; familiarity with factor weighting and income sourcing methods.

NOTE: CPE credit processing for all attendees must be ordered by 2pm Eastern the day of the program to receive a Certificate of Attendance within 24 hours.


Recordings

Recorded Event

Includes full event recording plus handouts (available after live webinar).

Note: Self-study CPE and EA credits are not offered on recorded events.

Recorded Webinar Download $247.00
Available 48 hours after the live event

How does this work?

Recorded Audio Download (MP3) $247.00
Available 24 hours after the live event

How does this work?

DVD (Slide Presentation with Audio) $247.00 plus $9.45 S&H
Available ten business days after the live event

How does this work?


Registration Plus Recorded Event

Best value!

Live Webinar & Webinar Download $344.00

Recorded Webinar Download Only $97.00 with Registration/Webinar Combo

Live Webinar & Audio Download $344.00

Recorded Audio Download (MP3) Only $97.00 with Registration/MP3 Combo

Live Webinar & DVD $344.00 plus $9.45 S&H

DVD (Slide Presentation with Audio) Only $97.00 with Registration/DVD Combo


NASBA CPE Sponsor

National Registry of CPE Sponsors

Strafford Publications, 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.

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

or call 1-800-926-7926

Can't Attend the Live Program?

CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

or call 1-800-926-7926

EA Credit

Strafford is an IRS approved continuing education provider and this course is approved for 2 enrolled agent (EA) credit hours.

or call 1-800-926-7926

Customer Reviews

I liked that the PowerPoint slides would automatically change as the speaker's presentation progressed.

Zeeshan Elahi

Ryan

The webinar was fairly fast paced and informative and the presenters addressed questions in a timely manner. This was a good one.

Keith Loger

Transamerica Life Insurance

The program touched on a lot of topics and dealt with common issues in which I am interested.

Sarah Lott

Insero & Company CPAs

The program had excellent presenters that were extremely knowledgeable.

Lisa R. Volland

Legacy Professionals

Real life examples that we could relate to.  Keep up the great work.

Brett Terrebonne

Entergy

or call 1-800-926-7926

State Income Tax Advisory Board

David Adler

Director of Multistate Tax Services

Deloitte Tax

Elizabeth Bowman

Tax Research Analyst

ADP Tax Credit Services

Stephanie Anne Lipinski-Galland

Partner

Williams Mullen

Don Griswold

Executive Tax Counsel

Berkshire Hathaway Tax Group

Walter Pickhardt

Partner

Faegre Baker Daniels

Richard Pomp

Professor of Tax Law

University of Connecticut

Michael Press

President

Scout Economics

Tammy Propst

President

taxadvantagegroup

Richard Weiss

Tax Research Manager

ADP Tax Credit Services

Thomas Zaino

Managing Member

Zaino Hall & Farrin

or call 1-800-926-7926

Our Guarantee

Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.