Oregon and State & Local Taxation - Intermediate (4 hours - morning) - Webcast
Overview
This intermediate half-day Oregon and State & Local Taxation program is authored and instructed by Kimberly Lohr, Principal, Aprio, Lake Oswego, who is recognized for her extensive national expertise and instruction skills in this arena. You will obtain a brief overview of the basics followed by an intermediate dive into a variety of pertinent topics. Learn about economic nexus issues, nexus study/voluntary disclosure as well as pass-through ownership & nexus. The U.S. Supreme Court nexus decision in Wayfair will also be addressed. Additionally, you will learn about Public Law 86-272, cloud computing, reporting an RAR, IRS & state communications, unclaimed property, state updates, City of Portland, Multnomah County & Metro and Oregon, California, and Washington. This is a companion to the four-hour “Oregon and State & Local Taxation - The Basics” program and may be taken in conjunction with or as an independent program.
Highlights
- Recap of "State & Local Tax (SALT) 101 - The Basics" at a high level (10-15 minutes)
- Economic nexus issues
- Public Law 86-272
- Cloud computing
- Pass-through ownership nexus: apportionment; throwback throw-out throw-up; section 18 alternative apportionment; pass-through apportionment; sale of pass-through
- Reporting an RAR to the states
- IRS/state communications
- Nexus study/voluntary disclosure
- Unclaimed property
- State and local updates: California, Oregon, City of Portland, Multnomah & Washington County
- Metro Supportive Housing Services
- Multnomah Preschool For All
Designed For
CPAs in public practice who want to expand and strengthen the scope of services they provide to clients and CPAs in industry who want to understand their exposure to state and local tax issues.
Objectives
Upon completion of this course, you will have a better understanding of the complexities associated with the rapidly changing state tax laws, pass-through ownership, and various nexus creating activities.
Leader(s):
Leader Bios
Harriet Strothers, State and Local Tax Partner, Aprio
Harriet Strothers has nearly 40 years of experience in providing state and local tax advisory and compliance services to large multi-state and multinational companies. With extensive experience managing tax compliance and audits for all areas of state taxation as well as IRS LMSB "Large Case" audits, Harriet also performs state and local due diligence related to mergers and acquisitions.
Harriet spent almost half of her career in industry with The Ryland Group, a Fortune 500 home builder and mortgage lender that operates in 28 states. Upon her return to public accounting in 2007, Harriet observed that there was a need for business leaders to better understand how State and Local Taxes affected their financial decision making. Rather than developing an industry-specific concentration, Harriet focused on state tax minimization through planning and remediation strategies for taxpayers who operate in multiple states. These strategies include multi-state income/franchise tax refund engagements and reverse sales/use tax audits, as well as state voluntary disclosures to mitigate past tax liability. Harriet's experience in industry included extensive audit defense. She has leveraged that experience into numerous successful audit strategies that she regularly employs when defending clients under audit by taxing authorities.
A frequent presenter on multi-state tax issues, Harriet has managed many large multi-state income/franchise tax refund engagements and reverse sales/use tax audits. She has managed and delivered numerous voluntary disclosure services and audit defense services in almost every state. Harriet has substantial experience advising clients on product sales/use taxability for different types of transactions and on nexus-related issues in 50 states.
After a two-year stint at Schnitzer Steel, Harriet worked with Moss Adams for six years before joining the team at Delap in 2014.
(3/3/21)
Non-Member Price $250.00
Member Price $195.00