Advanced Income Tax Apportionment Issues Confronting Multi-State Companies

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

Recording of a 110-minute CPE webinar with Q&A


Conducted on Thursday, July 20, 2017
Recorded event now available


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.


EA Credit

Enrolled Agent credit processing is available for an additional fee per person.

EA Processing $5.00


Recordings

Recorded Event

Includes full event recording plus handouts.

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

Recorded Webinar Download $247.00

How does this work?

Recorded Audio Download (MP3) $247.00

How does this work?


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).

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

or call 1-800-926-7926

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

I found the presenters to be very experienced and the Q&A's to be particularly useful.

Mike O'Brien

American Eagle Outfitters

Provided a lot of information. Examples made it easier to put in everyday perspective.

Therese Au

Forsythe Technology

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.