Qualifi es for
16 Hours MCLE,
Legal Specialization
and CPE Credit
The Taxation Section of the State Bar of California
NOVEMBER 6-8, 2008Grand Hyatt San Francisco
345 Stockton StreetSan Francisco, CA
2008 ANNUAL MEETING OF THE CALIFORNIA TAX BAR
AND
CALIFORNIA TAX POLICY CONFERENCE
T h e P r e m i e r C a l i f o r n i a Ta x E d u c a t i o n E v e n t
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy ConferenceNovember 6-8, 2008
Register Online www.calbar.org/taxation2
The State Bar of California Taxation Section in Partnership with the Franchise Tax Board and State Board of Equalization present the
2008 ANNUAL MEETING OF THE CALIFORNIA TAX BAR
AND
CALIFORNIA TAX POLICY CONFERENCE
S p e c i a l t h a n k s a n d r e c o g n i t i o n t o t h e f o l l o w i n g f o r t h e i r f i n a n c i a l s u p p o r t .
CALIFORNIA TAX POLICYCONFERENCE SPONSORS
[Event Sponsors]Ernst & Young LLP
KPMG LLPMorrison & Foerster LLP
Pillsbury Winthrop Shaw Pittman LLPReed Smith LLP
[Platinum]Deloitte Tax LLP
Jones DayKPMG LLP
Winston & Strawn LLP
[Gold]Chevron Corporation
McDermott Will & Emery
[Silver]Silverstein & Pomerantaz LLP
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy Conference
November 6-8, 2008
3Register Online www.calbar.org/taxation
After a stunning resurgence last year, the California Tax Policy Conference is back again! I hope you have marked your calendar to attend the 2008 California Tax Policy Conference being held November 6-8 at the Grand Hyatt San Francisco. The Conference is being held as part of the Annual Meeting of the California Tax Bar and is sponsored by the State Bar of California Taxation Section in partnership with the California Franchise Tax Board and the California State Board of Equalization.
This year’s Conference features 12 State & Local Tax programs. The timely topics to be discussed in the interactive programs include: special issues in apportionment and allocation, nationwide sales and use tax developments, issues affecting the high-tech industry, an in-depth look at recent California regulatory and administrative changes, the new Rules for Tax Appeals at the State Board of Equalization, California settlement trends, and coast-to-coast litigation advancements.
This Conference is the best way to get the latest information on issues facing tax professionals today, not to mention an opportunity for registrants to engage in several unique networking events throughout the weekend—events designed to give attendees an opportunity to meet, confer, and mingle with California’s top tax administrators. As partners and supporters of the Conference, the Franchise Tax Board and State Board of Equalization have committed to collectively sending 50 staff members to attend this year’s Conference. Networking events are open to all registrants (although lunches and dinners are separately ticketed events).
The 2008 Conference also offers 29 other cutting-edge educational sessions as part of the Tax Bar Annual Meeting covering federal tax topics in the areas of Procedure and Litigation, Corporate Tax and Business Entities, International Tax, Tax Exempt Entities, Estate and Gift Taxation and Tax Exempt Entities. For a complete list and description of the federal tax programs offered this year, see www.calbar.ca.gov/taxation. The single registration fee entitles registrants to attend any of the 41 state and federal tax programs offered at the 2008 combined event.
Registering for the Conference is easy. You can register by fax or by mail and we accept credit cards. This is all outlined in the brochure. Space is limited so be sure to register early. If you would like more information, please call me personally at (415) 983-1979, email me at [email protected] or visit www.ftb.ca.gov/aboutFTB/CaTaxPolicyConf.shtml.
I am excited about this year’s California Tax Policy Conference and hope you will join us in San Francisco for a spectacular weekend!
Annie HuangChair, 2008 California Tax Policy Conference
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy ConferenceNovember 6-8, 2008
Register Online www.calbar.org/taxation4
Thursday, November 6Thursday Committee LuncheonsTicketed Event #42-48 ($35)12:00 noonCommittees of the State Bar Taxation Section hold luncheons for their members to meet one another and discuss committee business and activities. Lunches are open to all tax professionals. Indicate which luncheon you will attend on the Program Registration form. The cost to attend a Tax Committee luncheon is $35, which is not included in the Conference registration fee.
California Tax Policy Conference Luncheon Ticketed Event #49 ($35 per person)12:00 noonSponsored by Ernst & Young LLP“Revisions to the Uniform Division of Income for Tax Purposes Act: Myth or Realty?”Join us at the annual CTPC luncheon program. This year Prentiss Willson of Ernst & Young LLP will discuss the status of the Revision Project, who is involved, and what changes are anticipated. Attendees receive 1 Hour MCLE, Legal Specialization and CPE Credit.
TICKETED EVENTS
PROGRAMS BY COMMITTEECalifornia Tax Policy Conference (State & Local Tax)
[4] The ABC’s of Settlement at the FTB and BOE[8] California Chief Counsel Roundtable[13] Sizzling California State & Local Tax Litigation[14] Sales and Use Tax Audits: A Guide for
Tax Professionals (co-sponsored by CTPC)
[18] Humor in the High Court[23] The BOE’s New Rules for Tax Appeals[26] California Income Tax Withholding:
Unveiling the Mysteries at the FTB and EDD[28] Sales & Use Tax Hot Topics and Recent Developments
[32] State Tax Issues Affecting the High Tech Industry[33] Ethical Practices in a New World[36] California Regulatory and Administrative Changes: Year in Review[37] The California Tax Administrative Process:
What Every Taxpayer and Practitioner Need to Know (co-sponsored by CTPC)
[41] Special Issues in Apportionment and Allocation - What Now? And What about MeadWestvaco?
[49] Revisions to the Uniform Division of Income for Tax Purposes Act: Myth or Reality?
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy Conference
November 6-8, 2008
5Register Online www.calbar.org/taxation
Friday, November 7Networking LuncheonTicketed Event #52 ($35)11:45 amThis luncheon is planned to give conferees an opportunity to “grab a box lunch” and network in an informal setting.
Annual Meeting of the California Tax Bar DinnerTicketed Event ($60) • 7:30 pmSponsored by Holme Roberts & Owen LLP
California Tax Policy Conference Dinner (CTPC)Ticketed Event ($45) • 7:30 pmSponsored by Morrison & Foerster LLP, Pillsbury Winthrop Shaw Pittman LLP, and Reed Smith LLP
Saturday, November 8Keynote & Award LuncheonTicketed Event ($45)12:30 pmThe 2008 Conference will conclude with a luncheon with the keynote address by Donald L. Korb, Chief Counsel of the Internal Revenue Service. Mr. Korb will offer his insights on “The Practice of Tax Law in Today’s Changed Law Enforcement Environment”. The luncheon also features presentation of the V. Judson Klein Award to Layton L. Pace, Attorney at Law, Manhattan Beach, and the Joanne M. Garvey Award to Honorable Mary Ann Cohen, United States Tax Court, Washington, DC.
GOVERNMENT SPEAKERSElizabeth Abreu, Tax Counsel IV, California State Board
of Equalization
Patrick J. Bittner, Settlement Bureau Director, California Franchise Tax Board
Carla Caruso, Supervising Tax Counsel, California State Board of Equalization
Kristine Cazadd, Chief Counsel, California State Board
of Equalization
Randy M. Ferris, Tax Counsel IV, Tax & Fee Programs Division, California State Board of Equalization
Todd Gilman, Chief Taxpayers’ Rights Advocate, California State Board of Equalization
L. Red Gobuty, Tax Counsel, California Franchise Tax Board
Daniel Gonzalez, Supervising Special Agent Investigations Bureau, California Franchise Tax Board
Theodore S. Goodwin, Senior Staff Counsel, California Employment Development Department
Steven J. Green, Deputy Attorney General, California Offi ce of Attorney General
Bradley Heller, Tax Counsel III (Specialist), California State Board of Equalization
William C. Hilson, Jr., Supervising Tax Counsel, California Franchise Tax Board
Belinda J. Johns, Senior Assistant Attorney General, California Attorney General’s Offi ce
Carl Joseph, Tax Counsel IV, California Franchise Tax Board
Patrick Kusiak, Bureau Director, California Franchise
Tax Board
Bruce Langston, Tax Counsel IV, California Franchise
Tax Board
Marcy Jo Mandel, Deputy State Controller, Taxation, Offi ce of California State Controller John Chiang
Michele Mosley, Taxpayer Rights Advocate, California Employment Development Department
Natasha Page, Tax Counsel III, California Franchise
Tax Board
Christopher Parker, Tax Counsel, California Franchise
Tax Board
Steve Sims, EA, Taxpayer Advocate, California Franchise
Tax Board
Robert Tucker, Tax Counsel III (Specialist), California State Board of Equalization
Geoff Way, Chief Counsel, California Franchise Tax Board
(State Government Speakers Names
Available at Press Time)
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy ConferenceNovember 6-8, 2008
Register Online www.calbar.org/taxation6
California Tax Policy Conference Program ScheduleTHURSDAY NOVEMBER 6
8:00-11:15 AMTax LL.M. Job Fair
11:00-5:30 PMConference Registration
12:00-1:15 PM1 Hour MCLE, Legal Specialization and CPE CreditCalifornia Tax Policy Conference Luncheon (Ticketed Event $35)Sponsored by Ernst & Young LLP[49] Revisions to the Uniform Division
of Income for Tax Purposes Act: Myth or Reality?Discussion of the current status of the revision project, who is involved, and what changes are anticipated. Speaker:Prentiss Willson, Ernst & Young LLP, Larkspur
Thursday Concurrent Education Panels
1:30-3:00 PM1.5 Hours MCLE, Legal Specialization and CPE Credit
[4] The ABC’s of Settlement at the FTB and BOECTPC (State & Local Tax)Hear it from the horse’s mouth! Our panelists will provide an in-depth discussion and review of the settlement processes at both the Franchise Tax Board and State Board of Equalization.SpeakersElizabeth Abreu, California State Board of Equalization, SacramentoPatrick J. Bittner, California Franchise Tax Board, SacramentoSteve Danowitz, Ernst & Young LLP, Los AngelesRick Richman, Deloitte Tax LLP, Los Angeles
3:15-5:15 PM2 Hours MCLE, Legal Specialization and CPE Credit
[8] California Chief Counsel RoundtableCTPC (State & Local Tax)A comprehensive annual update of developments in the franchise, sales and use and property taxes areas, including signifi cant administrative developments, by our panel of California tax agency Chief Counsels and other state tax experts.SpeakersKristine Cazadd, California State Board of Equalization, SacramentoEric J. Coffi ll, Morrison & Foerster LLP, SacramentoAnnie Huang, Pillsbury Winthrop Shaw Pittman LLP, San FranciscoMarcy Jo Mandel, Offi ce of California State Controller John Chiang, Los AngelesGeoff Way, California Franchise Tax Board, Sacramento
5:30-6:30 PMConference ReceptionAll conferees invited to attend.
FRIDAY NOVEMBER 7
7:00-8:00 AMContinental Breakfast
7:00-5:15 PMConference Registration
Friday Morning Concurrent Education Panels
8:15-10:15 AM2 Hours MCLE, Legal Specialization and CPE Credit
[13] Sizzling California State & Local Tax LitigationCTPC (State & Local Tax)An in-depth analysis by our panel of California state tax experts of signifi cant recent California state and local tax court cases.SpeakersSteven J. Green, California Offi ce of Attorney General, SacramentoWilliam C. Hilson, Jr., California Franchise Tax Board, SacramentoCarley A. Roberts, Morrison & Foerster LLP, SacramentoBrian W. Toman, Reed Smith LLP, San FranciscoJeffrey M. Vesely, Pillsbury Winthrop Shaw Pittman LLP, San Francisco
10:30 – 11:30 AM1 Hour MCLE, Legal Specialization and CPE Credit
[14] Sales and Use Tax Audits: A Guide for Tax Professionals Procedure & Litigation co-sponsored by CTPCOur panel of sales and use tax experts will discuss how to handle sales and/or use tax audit with the Board of Equalization, including procedural rules and tips for dealing with the BOE. SpeakersDennis Brager, Brager Tax Law Group, Los AngelesRobert Tucker, California State Board of Equalization, Sacramento
[18] Humor in the High CourtCTPC (State & Local Tax)A favorite among state tax professionals, Paul Frankel and Professor Richard Pomp will provide a tongue and cheek exchange regarding current nationwide state tax litigation.SpeakersPaul H. Frankel, Morrison & Foerster LLP, New York, NYProfessor Richard D. Pomp, University of Connecticut Law School, Hartford, CT
11:45-12:45 PMNetworking Luncheon (Ticketed Event #52, $35)Grab a box lunch and use the opportunity to network with Conference attendees, speakers, tax committee chairs, government offi cials, and members of the Taxation Section Executive Committee.
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy Conference
November 6-8, 2008
7Register Online www.calbar.org/taxation
Friday Afternoon Concurrent Education Panels
1:00-2:00 PM1 Hour MCLE, Legal Specialization and CPE Credit
[23] The BOE’s New Rules for Tax AppealsCTPC (State & Local Tax)An overview and substantive discussion of the BOE’s new Rules for Tax Appeals, which replaced the BOE’s entire former appeal procedures.SpeakersValerie C. Dickerson, Deloitte Tax LLP, Costa MesaBradley Heller, California State Board of Equalization, Sacramento
2:15-3:45 PM1.5 Hours MCLE, Legal Specialization and CPE Credit
[26] California Income Tax Withholding: Unveiling the Mysteries at the FTB and EDDCTPC (State & Local Tax)Our distinguished withholding tax panelists will discuss the current income tax withholding trends at both the EDD and the FTB, including withholding of income tax for entertainers, athletes, corporate offi cers, and California source income property. Panelists will also discuss taxation of Native American Indians and related withholding issues.SpeakersBruce Langston, California Franchise Tax Board, SacramentoMichele Mosley, California Employment Development Department, SacramentoNatasha Page, California Franchise Tax Board, SacramentoWilliam H. Weissman, Littler Mendelson, PC, San Francisco
[28] Sales & Use Tax Hot Topics and Recent DevelopmentsCTPC (State & Local Tax)An in-depth look by our panel of sales and use tax experts at recent California and out-of state sales and use tax cases as well as other sales and use tax hot topic developments.SpeakersRandy M. Ferris, California State Board of Equalization, SacramentoRichard E. Nielsen, Pillsbury Winthrop Shaw Pittman LLP, San FranciscoCharolette Noel, Jones Day, Dallas, TX
4:00-5:30 PM1.5 Hours MCLE, Legal Specialization and CPE Credit
[32] State Tax Issues Affecting the High Tech IndustryCTPC (State & Local Tax)In-depth discussion of sales factor issues, international issues, and other hot issues for software and other high tech companies. SpeakersEdwin Antolin, Silverstein & Pomerantz, San FranciscoDavid L. Gaul, Cypress Semiconductor, San JoseDavid W. Slater, Intel Corporation, Santa ClaraChristopher A. Whitney, PricewaterhouseCoopers LLP, Irvine
4:00-6:00 PM2 Hours MCLE, Legal Specialization and CPE Credit
[33] Ethical Practices in a New WorldCTPC (State & Local Tax)Panelists will provide a comprehensive guide to the ethics requirements affecting enrolled agents and to satisfy the ethics study requirement contained in Treasury Department Circular 230. The course highlights potential ethical dilemmas that might arise, and encourages EAs to look for situations they might not ordinarily recognize as potential problems. The instructors will cover some recent cases involving ethical dilemmas, and will discuss the solutions to ethical problems that EAs are likely to encounter in their own practice. SpeakersLynn Freer, EA, Spidell Publishing, Inc., AnaheimRenee Rodda, Spidell Publishing, Inc., Anaheim
6:00 – 7:00 PMConference ReceptionSponsored by KPMG LLP. All conferees invited to attend.
7:30 – 10:30 PMCalifornia Tax Policy Conference Dinner (Ticketed Event #55, $45)Sponsored by Morrison & Foerster LLP; Pillsbury Winthrop Shaw Pittman LLP; and Reed Smith LLP
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy ConferenceNovember 6-8, 2008
Register Online www.calbar.org/taxation8
SATURDAY NOVEMBER 8
7:00-8:00 AMContinental Breakfast
7:30-12:30 PMConference Registration
Saturday Concurrent Education Panels
8:00 – 10:00 AM2 Hours MCLE, Legal Specialization and CPE Credit
[36] California Regulatory and Administrative Changes: Year in ReviewCTPC (State & Local Tax)Technical discussion of recent Franchise Tax Board and Board of Equalization regulations, new, amended, and proposed.SpeakersBradley Marsh, Winston & Strawn LLP, San FranciscoTroy E. Thompson, Reed Smith LLP, San FranciscoCarla Caruso, California State Board of Equalization, SacramentoPatrick Kusiak, California Franchise Tax Board, SacramentoRoburt Waldow, McDermott Will & Emery, Palo Alto
[37] The California Tax Administrative Process: What Every Taxpayer and Practitioner Need to KnowYoung Tax Lawyers co-sponsored by CTPCOur panel of distinguished private and public state tax practitioners will lead an expansive discussion regarding the administrative appeal procedures at the BOE and FTB.SpeakersL. Red Gobuty, California Franchise Tax Board, SacramentoBradley Heller, California State Board of Equalization, SacramentoBruce Langston, California Franchise Tax Board, SacramentoChristopher Matarese, Ajalat, Polley, Ayoob & Matarese, GlendaleRobert R. Rubin, McDonough Holland & Allen PC, Sacramento
10:15 – 12:15 PM2 Hours MCLE, Legal Specialization and CPE Credit
[41] Special Issues in Apportionment and Allocation—What Now? And What about MeadWestvaco?CTPC (State & Local Tax)In-depth discussion of “hot” apportionment issues in California Franchise Tax. Discussion of current nationwide hot spots involving apportionment and allocation issues, including requests for equitable relief under UDITPA Section 18 (or its equivalent), cost of performance issues for service industries, throwback and throw-out issues, and the impact of the U.S. Supreme Court’s decision in Mead.SpeakersJoe Huddleston, Multistate Tax Commission, Washington, DCCarl Joseph, California Franchise Tax Board, SacramentoKimberley Reeder, KPMG LLP, Mountain ViewArthur R. Rosen, McDermott Will & Emery, New York, NYPhilip M. Tatarowicz, Ernst & Young LLP, Washington, DC
12:30-2:30 PMAnnual Luncheon Program and Awards Presentation (Ticketed Event #57, $45)“The Practice of Tax Law in Today’s Changed Law Enforcement Environment”Keynote Speaker: Donald L. Korb, Chief Counsel, Internal Revenue Service, Washington, DC.Presentation of the V. Judson Klein and Joanne M. Garvey Awards.
2:30 PMConference Adjourns
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy Conference
November 6-8, 2008
9Register Online www.calbar.org/taxation
REGISTRATION FORMTo pre-register, complete the Registration Form and the Course Selector. Keep a photocopy for your records. Mail or fax the Registration Form and Course Selector. Use a separate Registration Form and Course Selector for each registrant.
BY FAX: 415-538-2368. Credit card registrations only. If pre-registration is faxed, do not mail original form. Fax registrations cannot be confi rmed by telephone. Keep a copy of your forms.
BY MAIL: Program Registrations, State Bar of California, 180 Howard Street, San Francisco, CA 94105-1639.
REGISTRATION (Please print or type name as it should appear on your name badge.)
Name: ___________________________________________ CA State Bar # (if applicable): _________________________________________
Firm/Company/Organization: _____________________________________________________________________________________________
Address: _____________________________________________________________________________________________________________
City, State __________________________________________________________________________ Zip: ______________________________
Telephone: __________________________________________________ Fax: ____________________________________________________
E-mail Address: ________________________________________ Spouse/Guest name: ______________________________________________ (required for email confi rmation)
Your name and contact information may be disclosed to other 2008 Annual Meeting attendees and sponsors. ❏ Check here, if you don’t want your information disclosed.
FEES (Check one. Registration fee includes Friday and Saturday continental breakfasts and Thursday and Friday receptions.)Tax Section Members ❏ Government Employees (Attorney/Non-Attorney) $120 ❏ $525 (Early-Bird Pre-registration received by October 15) ❏ Law School Faculty/Staff $120 ❏ $595 (Pre-registration received after October 15 and before October 29) ❏ Law Students $70Non-Section Members (Price includes 2008 Taxation section membership of $75) ❏ $600 (Early-Bird Pre-registration received by October 15) ❏ $670 (Pre-registration received after October 15 and before October 29)
TICKETED EVENTSThursday, November 6, 2008Committee Luncheons—$35Check the Committee lunch you plan to attend, below.[42] ❏ Corporate & Business Entities[43] ❏ Estate & Gift[44] ❏ Exempt Organizations[45] ❏ Income & Other =$___________[46] ❏ International[47] ❏ Tax Policy, Practice & Legislation[48] ❏ Young Tax Lawyers[49] ❏ California Tax Policy Conference Luncheon
[50] ❏ Thursday Cocktail Reception (FREE) I will attend ____ (# in party)
Friday, November 7, 2008[51] ❏ Continental Breakfast (FREE) I will attend ____ (# in party)[52] ❏ Networking Luncheon @ $35 per person ____ (# in party @ $35 ea) =$___________[53] ❏ Friday Cocktail Reception (FREE) I will attend ____ (# in party)[54] ❏ Annual Meeting Dinner @ $60 per person ____ (# in party @ $60 ea) =$___________[55] ❏ California Tax Policy Conference Dinner (CTPC) @ $45 per person ____ (# in party @ $45 ea) =$___________
Saturday, November 8, 2008[56] ❏ Continental Breakfast (FREE) I will attend ____ (# in party)[57] ❏ Luncheon (Keynote/Awards) @ $45 ____ (# in party @ $45 ea) =$___________
PAYMENT METHOD Registration fees may be paid by check, VISA or MasterCard (no other credit cards will be accepted).Make checks payable to the State Bar of California.
TOTAL AMOUNT ENCLOSED/TO BE CHARGED =$___________
CREDIT CARD INFORMATION ❏ VISA ❏ MasterCardI authorize the State Bar of California to charge my credit card.
Account Number _________________________________________________________________________ Expiration Date _______________
Cardholder’s Name __________________________________________ Cardholder’s Signature ______________________________________
For registration information please call 415-538-2508 For program content information please call 415-538-2585
The State Bar of California is a State Bar of California approved MCLE provider.
} (# in party) @ $35 per person
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy ConferenceNovember 6-8, 2008
Register Online www.calbar.org/taxation10
COURSE SELECTOR(CTPC programs are shown in blue.)
Check the appropriate boxes below for the courses you wish to attend. Retain a copy of this form for your records. File this form with your Program Registration Form.
Name ______________________________________ CA State Bar # (if applicable) _____________________________________
Thursday, November 6
1:30-3:00 PM❏ [1] Getting to YES with the IRS: A Couple of Laps Around the
Fast Track in the IRS’s Newest Fleet of ADR Vehicles❏ [2] Annual Estate and Gift Tax Update❏ [3] Choice of Entity: Swimming in a Sea of Options❏ [4] The ABC’s of Settlement at the FTB and BOE
3:15-5:15 PM❏ [5] Offshore Enforcement Update❏ [6] Tax and Estate Planning for the Multinational Family❏ [7] The Credit Crunch – Does it Make Cents to Abandon a
Partnership or LLC Interest that is Worthless?❏ [8] California Chief Counsel Roundtable
Friday, November 7
8:15-10:15 AM❏ [9] Federal and State Criminal Tax Investigations and
Corporate Fraud❏ [10] A Primer on Navigating the New Dynamic International
Tax Planning Environment for High Value Intangibles❏ [11] The Big GAAP: A Guide for Tax Professionals in the
Accounting for Uncertain Income Tax Positions in a Transparent World
❏ [12] Abuse of Exempt Organizations in the Tax Shelter Context❏ [13] Sizzling California State & Local Tax Litigation
10:30 – 11:30 AM❏ [14] Sales and Use Tax Audits: A Guide for Tax Professionals ❏ [15] (Corporate) Entity Exit Strategies in Estate Planning❏ [16] Inbound Real Estate Investment in the Era of the Declining
Dollar❏ [17] The Creative Use of Pass-Through Entities in Corporate
Transactions❏ [18] Humor in the High Court
1:00-2:00 PM❏ [19] California Trustees Beware❏ [20] Tax-Effi cient Wealth Transfer to Multiple Generations ❏ [21] Has the Attorney-Client Privilege Met Its Demise?❏ [22] Use of Retirement Benefi ts in Charitable Planning❏ [23] The BOE’s New Rules for Tax Appeals
2:15-3:45 PM❏ [24] Revised Return Preparer Penalties and Their Potential
Impact on Preparing Returns❏ [25] Economic Substance Doctrine: Where Do We Stand?❏ [26] California Income Tax Withholding: Unveiling the Mysteries
at the FTB and EDD❏ [27] New Developments in Transfer Tax Valuation❏ [28] Sales & Use Tax Hot Topics and Recent Developments
4:00-5:30 PM❏ [29] Federal and State Employment Tax Enforcement: A High
Priority Concern for the Government❏ [30] Paying Competitive Executive Compensation at Tax
Exempt Organizations❏ [31] What’s On the Horizon for the Insurance Valuation
Landscape?❏ [32] State Tax Issues Affecting the High Tech Industry
4:00-6:00 PM❏ [33] Ethical Practices in a New World
Saturday, November 8
8:00 – 10:00 AM❏ [34] Federal Procedural Roundtable❏ [35] Fallout of the Economic Downturn: Federal and State Tax
Consequences of Bankruptcy, Foreclosures and Insolvency ❏ [36] California Regulatory and Administrative Changes: Year in
Review❏ [37] The California Tax Administrative Process: What Every
Taxpayer and Practitioner Need to Know
10:15 – 12:15 PM❏ [38] Overview of the Federal and California Taxpayer
Advocate Programs❏ [39] Buying and Selling Subsidiaries from a Consolidated Group❏ [40] Hot Topics with Like-Kind Exchanges❏ [41] Special Issues in Apportionment and Allocation - What
Now? And What about MeadWestvaco?
The Taxation Section of the State Bar of CaliforniaAnnual Meeting of the California Tax Bar & California Tax Policy Conference
November 6-8, 2008
11Register Online www.calbar.org/taxation
HEADQUARTERS HOTELGrand Hyatt San Francisco, 343 Stockton Street, San Francisco, CA 94108Hotel Direct: 415-398-1234
A special rate of $223 single or double occupancy plus tax is available for meeting attendees. This rate applies for the nights of November 5, 6, or 7. The special group rate will be made available the day before and after these dates, based on availability.
Reserve by phone at 1-800-233-1234 and mention State Bar of California Tax Meeting for the special group rate, or reserve online at https://resweb.passkey.com/go/calbar
REGISTRATION FEES
GENERAL INFORMATIONMCLE/Legal Specialization/CPE Credit InformationEarn up to 16 hours of MCLE/Legal Specialization/CPE credit. Attorneys and CPA’s must get their badge scanned and/or sign-in at the Conference registration table for their MCLE or CPE credit, and will receive a certifi cate upon sign-in. Certifi cates also may serve as a record of legal specialization credit. Contact Doug Youmans at [email protected] if you are seeking MCLE/CPE credit for out-of-state, by September 15.
Speaker SubstitutionsSpeakers may be substituted due to unavailability or scheduling confl icts. No refunds will be given due to speaker substitution.
Audio CDsAudio CDs will be available for all educational programs. You can order CDs on-site or any time following the program. For more information contact Versa-Tape at 800-468-2737.
For More InformationFor registration information call 415-538-2508. For program information call 415-538-2580 or visit the State Bar Taxation Section website at: www.calbar.ca.gov./taxation.
Pre-Registration FeesThe “Early-Bird” Pre-Registration deadline is on or before October 15, 2008The Pre-Registration deadline is after October 15, but before October 29, 2008
Tax Section Members$525 (Early-Bird Pre-registration on or before October 15)$595 (Pre-Registration received after October 15 and before
October 29)
Non-Section Members (price includes $75 membership fee for 2009) $600 (Early-Bird Pre-Registration on or before October 15)$670 (Pre-Registration received after October 15 and before
October 29)
Government Employees (Attorney/Non-attorney) $120Law School Faculty/Staff $120 Law Students $70
On-site RegistrationOn-site registration will be accepted on-site on a space available basis. Fees are $595 Section Member/$670 Non-Section Member/$120 Government Employees or Law School Faculty/$70 Law Students.
Cancellation FeesA refund less a non-refundable fee of $50 will be made for all registration cancellations received in writing by October 29, 2008. No refunds will be made for cancellations after that date.
First Class PRSRTU.S. Postage
PaidDocumation
State Bar Education FoundationTaxation Section180 Howard StreetSan Francisco, CA 94105-1639
Hotel Reservation DeadlineOctober 9
Pre-Registration DeadlineOctober 15
(Early-bird Pre-Registration Deadline)October 29
(Final Pre-Registration Deadline)
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Includes the Tax LL.M. Job Fair hosted by the Tax LL.M. Programs at Chapman University School of Law, Golden Gate University School of Law, Loyola Law School, and University of San Diego School of Law
The Taxation Section of the State Bar of California
2008 ANNUAL MEETING OF THE CALIFORNIA TAX BAR
AND
CALIFORNIA TAX POLICY CONFERENCE
T h e P r e m i e r C a l i f o r n i a Ta x E d u c a t i o n E v e n t