Mandatory Unitary Combined Reporting: Navigating Conflicting and Evolving State Rules

Latest Guidance on Regulatory and Enforcement Developments, Ongoing New York Corporate Tax Reform Regulations, and More

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

Conducted on Thursday, September 29, 2016

Recorded event now available

or call 1-800-926-7926
Program Materials

This webinar will review the latest developments in combined reporting for state corporate income tax purposes for the benefit of corporate tax professionals and advisors. The panel will offer approaches to streamline compliance and address the challenges of sometimes contradictory and competing regulations requiring mandatory unitary combined reporting (“MUCR”) or discretionary combined reporting.


Connecticut and Rhode Island have recently adopted MUCR, and other separate entity states continue to consider combined reporting legislative proposals.

Multi-state companies face tough challenges in determining what entities should be combined and in which states. Tax specialists must understand the intricacies of the various states’ group formation rules and “unitary group” definitions and also the amount of leeway that auditors may possess to add companies to a combined return.

Listen as our distinguished panel of expert state tax advisors briefs you on important new developments, clarifies the often confusing state approaches, and outlines the key differences and commonalities among combined reporting systems.



  1. Background issues, mandatory vs. elective combined reporting
  2. Recent state actions with combined reporting
    1. State laws
    2. Regulatory actions
    3. Court rulings
  3. Actions on forced combined returns
  4. Enforcement policies on combinations and de-combinations in certain states
  5. Next states likely to act


The panel will review the most challenging areas of combined reporting mandates, such as:

  • Keeping up with the latest state actions in legislatures, revenue agencies and courts, and the outlook for future moves on combined reporting
  • Differentiating between states’ definitions of the “unitary group” concept
  • Navigating ownership thresholds and the inclusion of special entities such as insurance subsidiaries and REITs
  • Addressing numerous states’ regulations and compliance demands as a multi-state company
  • Understanding “non-mandatory” or “discretionary” combination


Reed, Jeffrey
Jeffrey S. Reed

Kilpatrick Townsend & Stockton

Mr. Reed is the Chair of the State and Local Tax Practice. He represents businesses and individuals in state tax...  |  Read More

Shaikh, Mike
Mike Shaikh

Reed Smith

Mr. Shaikh represents corporate clients on state tax controversy matters and specifically works with them on...  |  Read More

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