Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Application of Market-Based Sourcing, Utilizing Alternative Apportionment, and Weighting Factors
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and 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.
Outline
- Advanced income tax apportionment issues: introduction
- Sourcing of receipts from service and intangibles
- Alternative apportionment
- Throwback and throwout rules
- Joyce and Finnigan rules
- Pass-through entity issues
Benefits
The panel will address these and other vital issues:
- Considerations in apportioning income from the sale of non-tangible personal property in cost-of-performance and market-based states
- Issues with weighting factors in apportionment formulas
- The use of alternative apportionment
- Advanced apportionment issues for corporations
Faculty
Julia M. Bennetsen
Director, State & Local Tax
Eisner Advisory Group
Ms. Bennetsen is a Tax Director in the State and Local Tax Group, with nearly 20 years of both public and private... | Read More
Ms. Bennetsen is a Tax Director in the State and Local Tax Group, with nearly 20 years of both public and private accounting experience. She focuses on all aspects of state and local tax, including financial reporting and general consulting. Ms. Bennetsen has significant experience serving clients in the manufacturing, pharmaceutical, technology, and service industries.
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Duane Dobson
Director, State Income/Franchise Tax Consulting
Ryan
Mr Dobson provides useful assistance when addressing state and local tax matters, including advice regarding direct,... | Read More
Mr Dobson provides useful assistance when addressing state and local tax matters, including advice regarding direct, indirect, and M&A tax issues. He has specific expertise in assisting clients with Virginia Business, Professional, Occupational, and License (BPOL) tax issues and opportunities.
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Joseph R. Feehan, LL.M., J.D.
Partner
Marcum
Mr. Feehan is a State and Local Tax partner in the Firm’s Boston Office. He works with a diverse group of Marcum... | Read More
Mr. Feehan is a State and Local Tax partner in the Firm’s Boston Office. He works with a diverse group of Marcum clients to proactively identify tax planning opportunities and manage risks. Mr. Feehan advises on state income taxes impacting corporations, pass-through entities and individuals, as well as, indirect taxes such as sales and use, gross receipts, property, employment and transfer taxes.
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