State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through Entity Workarounds
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide SALT professionals and advisers to flow-through entities with a detailed and practical guide to the critical state tax issues and trends impacting members and shareholders in multistate flow-through entities. The panel will discuss determining the character of pass-through income, the latest nexus issues in states, reconciling conflicting state treatment, and the new entity-level taxes implemented by several states to bypass the SALT deduction CAP.
- Flow-through entities
- Determining nexus
- Determining state taxable income
- Other entity-level taxes
- New PTE level taxes to circumvent the SALT CAP
- Recent developments
The panel will review these and other essential matters:
- Recent state nexus developments
- Business vs. nonbusiness income
- Apportioning and allocating income
- Recently enacted state PTE taxes to avoid the SALT CAP
- Other entity-level taxes
- Documenting and determining state taxes
Stacey L. Roberts, CPA
State and Local Tax Director
Ms. Roberts finds the singular state and local tax (SALT) area fascinating and is energized by the daily challenges to... | Read More
Ms. Roberts finds the singular state and local tax (SALT) area fascinating and is energized by the daily challenges to design solutions that improve business tax outcomes. With 20+ years of public and private sector accounting experience, both practical and in management, she’s gained the essential business acumen necessary to be a key advisor to clients. Ms. Roberts works closely with business clients managing all compliance issues related to state income/franchise, state and local sales and use, real and personal property and unclaimed property taxes for flow through entities and C corporations; identifying planning opportunities and state and local credits and incentives; and, mitigating state and local tax controversy issues with auditors and taxing jurisdictions.
Stacey began her career with Andersen Worldwide/Andersen LLP, where she began to hone her state and local tax experience. She added stints at KPMG and Deloitte before moving in-house with Ball Corporation as their manager of State and Local Tax Administration. An interlude with a regional tax firm followed before Stacey joined TaxOps. Ms. Roberts is a frequent speaker and author on SALT issues for industry and professional organizations including the Denver Tax Institute, Product PowerUp, NowCFO and more.
Judith B. Vorndran, JD, CPA, MSBA
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of... | Read More
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.Close
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