WICPA TAX CONFERENCE
TAX CONFERENCE NOV. 12 & 13, 2015
WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
PUSHED TO THE BRINK? FEDERAL TAX UPDATE SPECIAL FOCUS
ITALIAN CONFERENCE CENTER, MILWAUKEE
ONLY AT WICPA
DON’T MISS THE PREMIER TAX EVENT OF THE YEAR NEWSLINE
Keynote speakers to present at premier tax event
ISSUES & TRENDS
Hedge Fund K-1s & Other Complicated K-1 Issues
Rebecca Hartzel, CPA, Senior Manager, Deloitte Tax LLP SECURITY
Client Data & the IRS: Security & Obligation With Client Data Michael G. Goller, J.D., Shareholder and Chair, Tax Practice, Reinhart Boerner Van Deuren s.c.
FEDERAL TAX UPDATE IRS DOUBLE STANDARDS PUSHING TAX PRACTITIONERS TO THE BRINK! Special focus on IRS audit activity and comprehensive review of the most important judicial, legislative and regulatory developments. Rick J. Taylor, CPA, MST, Tax Partner, Wipfli LLP
When Can I Trust the Cloud? Tom Traband, Training Manager, Applied Tech INTERNATIONAL
US International Tax Issues for Manufacturing Businesses Robert J. Misey Jr., J.D., LL.M., Chair, International Department, Reinhart Boerner Van Deuren s.c.
ESTATE PLANNING STRATEGIES SAVE BOTH INCOME & ESTATE TAX
Robert S. Keebler, CPA, MST, AEP (Distinguished), Partner, Keebler & Associates, LLP
New and returning tax pros expected to draw crowds at annual WICPA Tax Conference as they address important developments, latest issues and biggest questions. TAX CONFERENCE 2015
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WICPA TAX CONFERENCE
ONLY AT WICPA OPENING KEYNOTE RICK J. TAYLOR SPEAKS ON IRS DOUBLE STANDARDS AND CLOSING KEYNOTE ROBERT S. KEEBLER COVERS SOPHISTICATED ESTATE PLANNING STRATEGIES
CONFERENCE At-A-Glance THURSDAY, 11.12.15 Agenda 7 – 8 a.m.
Registration & Networking ___________________________ 8 – 8:15 a.m.
Welcome & Opening Remarks ___________________________ GENERAL SESSION
1:45 – 2 p.m.
Networking Break ___________________________ CONCURRENT SESSIONS
2 – 3:15 p.m.
Client Information & the IRS: Security & Obligation With Client Data
7 – 8 a.m.
Registration & Networking ___________________________ 8 – 8:15 a.m.
Welcome & Opening Remarks ___________________________ GENERAL SESSION
IRS Audits: From Notice to 2015 Federal Tax Update: Tax Court IRS Double Standards Pushing Tax Practitioners US International Tax Issues for Manufacturing to the Brink! ___________________________ Businesses ___________________________
8:15 – 9:20 a.m.
Networking Break ___________________________
9:40 – 10:40 a.m.
8:15 – 9:55 a.m.
9:55 – 10:15 a.m.
GENERAL SESSION
10:15 – 11:50 a.m.
2015 Federal Tax Update: IRS Double Standards Pushing Tax Practitioners to the Brink! (Cont’d) ___________________________ 11:50 a.m. – 12:45 p.m.
Networking Lunch ___________________________ CONCURRENT SESSIONS
12:45 – 1:45 p.m.
3:15 – 3:30 p.m.
Networking Break ___________________________ CONCURRENT SESSIONS
3:30 – 4:30 p.m.
Settling Cases in Appeals: What’s New & What’s Old? Repair Regs: Now What? Recent Developments in Partnership Taxation & Transaction Trends ___________________________
A Fraudulent Return Was Filed Under Your Name… 4:30 – 6:30 p.m. What Do You Need to Do? Networking Social sponsored by Hedge Fund K-1s & Other Complicated K-1 Issues When Can I Trust the Cloud?
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FRIDAY, 11.13.15 Agenda
Wisconsin Tax Update ___________________________ 9:20 – 9:40 a.m.
Networking Break ___________________________ GENERAL SESSION
Wisconsin Department of Revenue Update ___________________________ 10:40 – 11 a.m.
Networking Break ___________________________ CONCURRENT SESSIONS
11 a.m. – Noon
Wisconsin Manufacturing & Agriculture Tax Credits Beyond Martin Ice Cream Update on the Affordable Care Act & Large Employer Reporting Requirements ___________________________ Noon – 1 p.m.
Networking Lunch ___________________________
CONCURRENT SESSIONS
1 – 2 p.m.
Changes to the Unclaimed Property Program in Wisconsin The New Wisconsin Trust Code: Issues & Trends One Year Later Property Taxes & Intangible Business Value: How to Measure & When to Tax (if at all!) ___________________________ 2 – 2:15 p.m.
Networking Break ___________________________ GENERAL SESSION
2:15 – 3:45 p.m.
Sophisticated Estate Planning Strategies to Save Both Income & Estate Tax ___________________________ 3:45 – 4 p.m.
Closing Remarks & Raffle Drawings
WICPA TAX CONFERENCE
The premier tax event of the year. Don’t miss It!
Who Should Attend This two-day, must-attend event will greatly benefit professionals working in public practice, industry, real estate, retail sales, financial institutions, investment firms, practicing attorneys, corporate counsel, government and other areas of commerce. Conference Location Italian Conference Center 631 E. Chicago St., Milwaukee 414-223-2800 Educational Credits CPE: 8 Thursday, 7.5 Friday CLE: Application submitted CFP: Application submitted Conference Materials The WICPA provides electronic conference materials included with your registration. Materials will be distributed as a PDF via email. This email will be sent approximately seven days prior to the conference. It is your responsibility to maintain a current email address with the WICPA. If you do not have an email address or do not wish to provide one, you may purchase a hard copy of the materials up to seven days prior to the conference for an additional $30.
If you choose to purchase a hard copy of the materials, it will be available for pickup at the registration table. Walk-in registrants and those registering between one and seven days prior to the conference will be sent an electronic link by default. Extra hard copies of the materials are not guaranteed to be available on-site. In addition, Internet access is not guaranteed to be available on-site. Please download your materials prior to the conference. Cancellation Policy To receive a full refund, the WICPA CPE Department must receive a request to cancel or transfer to a different program at least 14 days prior to the conference. Cancellations or transfer requests received less than 14 days prior to conference will be subject to a $100 cancellation fee. No refund or transfer requests will be granted on or after the day of the conference or if you have downloaded any of the electronic conference materials.
Ways to Register _______________________ Online: wicpa.org/conferences ______________________________________ Phone: 262-785-0445 ______________________________________ Fax: 262-785-0838 ______________________________________ Mail: W233N2080 Ridgeview Parkway Suite 201 Waukesha, WI 53188
REMINDERS Early Bird Registration, Before Thursday, Oct. 15: One day: $289 members $339 nonmembers Both days: $389 members $439 nonmembers _________________________ Early Bird Registration, After Thursday, Oct. 15: One day: $309 members $359 nonmembers Both days: $409 members $459 nonmembers _________________________ After Thursday, Oct. 29: One day: $339 members $389 nonmembers Both days: $439 members $489 nonmembers 3
WICPA TAX CONFERENCE
THURSDAY, 11.12.15 Agenda 7 – 8 a.m.
Registration & Networking ________________________________________
Networking Lunch ________________________________________
1:45 – 2 p.m.
Networking Break ________________________________________ CONCURRENT SESSIONS
CONCURRENT SESSIONS
8 – 8:15 a.m.
Welcome & Opening Remarks
Tammy J. Hofstede, Chief Financial & Operating Officer, WICPA Tammy A. Wishowski, CPA, WICPA Conference Planning Task Force Chair and Manager, Scribner Cohen and Company, S.C.
________________________________________ GENERAL SESSION
8:15 – 9:55 a.m.
2015 Federal Tax Update: IRS Double Standards Pushing Tax Practitioners to the Brink!
Rick J. Taylor, CPA, MST, Tax Partner, Wipfli LLP
During 2015 the news was filled with countless stories of IRS misdeeds including massive data breaches, improperly confiscated bank accounts, “lost” information subject to subpoenas and IRS employees stealing taxpayer identities. While this was going on, IRS Commissioner John Koskinen was blaming everything from atrocious customer service to the California drought on IRS budget cuts. This session includes a special focus on IRS audit activity and these hot-button issues and a comprehensive review of the most important judicial, legislative and regulatory developments for late 2014 and 2015 from the practitioner’s perspective, with special emphasis on identifying critical issues, key planning opportunities and tax saving moves for your closely held business and individual clients. ________________________________________
9:55 – 10:15 a.m.
Networking Break ________________________________________
10:15 – 11:50 a.m.
2015 Federal Tax Update: IRS Double Standards Pushing Tax Practitioners to the Brink! (Cont’d) Rick J. Taylor, CPA, MST, Tax Partner, Wipfli LLP
Opening session continued.
12:45 – 1:45 p.m.
PUSHED TO THE BRINK? FEDERAL TAX UPDATE SPECIAL FOCUS
2 – 3:15 p.m.
A Fraudulent Return Was Filed Under Your Name… What Do You Need to Do? Jessica Gatzke, CPA, MST, Senior Manager, Scribner Cohen and Company, S.C.
What do you do when a tax nightmare becomes reality? You e-file your return only to receive a rejection stating that you have already filed. Or, the IRS asks you for additional documentation to process your return when you haven’t even filed yet. These are telltale signs a fraudulent return has been filed using your social security number. Now what? In this session you will learn the action steps necessary to resolve identity theft with the IRS and Wisconsin Department of Revenue as well as find out what you must do to file your tax returns going forward. You will also get tips for dealing with identity theft beyond the taxing agencies. _____________________________________
Hedge Fund K-1s & Other Complicated K-1 Issues
Rebecca Hartzel, CPA, Senior Manager, Deloitte Tax LLP
Learn from an expert in the field of private equity about common footnotes found on hedge fund and private equity K-1s as well as engage in a discussion of additional filing requirements these investments may incur, such as Form 926, 8865, 8938 and 8271. _____________________________________
When Can I Trust the Cloud?
Tom Traband, Training Manager, Applied Tech
GENERAL SESSION
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11:50 a.m. – 12:45 p.m.
Cloud computing is the hottest of hot topics throughout the world of business today. There is a lot to think about when considering embracing a cloud provider because this decision will impact the capacity and capabilities for the future of your business. Attend this session to find out:
• What “cloud” means • Why cloud is so popular right now • How to evaluate cloud security • Data and applications in the cloud • Cloud regulatory compliance concerns • How to choose a trusted cloud partner
Client Information & the IRS: Security & Obligation With Client Data
Michael G. Goller, J.D., Shareholder and Chair, Tax Practice, Reinhart Boerner Van Deuren s.c.
Your clients trust you with their most valuable asset: their identity. This session will provide an overview of the responsibilities that rest on the CPA as well as an update on what the IRS is doing to prevent identify fraud. Attendees can expect topics to include:
• Identity theft updates, what the IRS is doing to stop it and how these actions will impact the accountants
• The CPA’s obligations when managing electronic data,
who the CPA can send it to and when, and what needs to be done to protect data (e.g., can we just send a tax return to a bank?) • The CPA’s obligations if a breach does occur and what the CPA should have done before it happened • The CPA’s obligations when turning electronic data over to the IRS? Does it have to be given in electronic form? _____________________________________
SAVE $50 WHEN YOU REGISTER BY THURSDAY, OCT. 15 WICPA.ORG/CONFERENCES
WICPA TAX CONFERENCE
CONCURRENT SESSIONS
3:30 – 4:30 p.m.
Settling Cases in Appeals: What’s New & What’s Old?
IRS Audits: From Notice to Tax Court
Janice Flood, Managing Director, PwC Jason Krentz, CPA, Tax Director, PwC
A tax notice from the IRS just arrived in the mailbox. Now what? Don’t miss this session with expert advice and best practices on how to efficiently and effectively navigate through crucial phases of the IRS audit process. Topics of discussion will include:
• Preparing for the opening conference • Information document request management • Examination plan with timeline and risk analysis • Monitoring the audit and mid-risk analysis • Notice of proposed adjustments • Issue resolution strategies
_____________________________________
US International Tax Issues for Manufacturing Businesses
Robert J. Misey Jr., J.D., LL.M., Chair, International Department, Reinhart Boerner Van Deuren s.c.
Everyone loves manufacturers. They produce the types of jobs that Washington loves to see created: jobs for which you need a strong back and a good alarm clock. However, when manufacturers start to do business abroad, they must deal with a host of new and complex tax rules that Congress has created to protect the national treasury. This session will cover the following topics:
• Taking advantage of the Foreign Tax Credit and avoiding the pitfalls of the sourcing rules
Daniel B. Geraghty, J.D., CPA, Shareholder, Whyte Hirschboeck Dudek S.C. Paul A. Vanchena, CPA, Appeals Team Case Leader, Milwaukee Office of Appeals, Internal Revenue Service
Join us for a joint presentation by the IRS and a private practitioner on settling cases in appeals. Topics will include a view from both sides of the new Appeals Judicial Approach Culture (AJAC) initiative, ex parte rules and alternative dispute methods. _____________________________________
Recent Developments in Partnership Taxation & Transaction Trends
Douglas J. Patch, J.D., Shareholder, Godfrey & Kahn, S.C. Timothy C. Smith, J.D., Associate, Godfrey & Kahn, S.C.
Attend this session to get caught up on recent changes in tax law and the inside scoop on proposed changes for the future. Discussion will also include trends in the use of partnerships in acquisition and financing transactions.
________________________________________
4:30 – 6:30 p.m.
Networking Social sponsored by
Repair Regs: Now What?
Joseph F. Schirger Jr., CPA, MT, Tax Manager, Schenck SC
The repair regulations were effective for tax years beginning Jan. 1, 2014. This session will include a review of the regulations and implementing guidance Rev. Proc. 2015-20 for small taxpayers as well as updating capitalization policies, accounting method changes and planning opportunities and pitfalls. _____________________________________
That’s convenient! With CPE on-demand by WICPA you can now virtually attend the most popular conference sessions at your convenience!
• Dealing with the Subpart F rules and ensuring
deferral of foreign income via the manufacturing exception • Determining when you should check the box for flow-through treatment of foreign income • Saving taxes on exports of U.S.-manufactured goods with an IC-DISC • Complying (and saving taxes) via the transfer-pricing rule
________________________________________
3:15 – 3:30 p.m.
Networking Break ________________________________________
www.wicpa.org/
Benefits of On-Demand CPE by WICPA include: • Watch anytime, anywhere with an Internet connection. • Follow along with speakers as their PowerPoint slides automatically transition side-by-side with the video. • Download a PDF of the slides for easy referencing later.
Visit wicpa.org/on-demand for a complete listing. 5
WICPA TAX CONFERENCE
FRIDAY, 11.13.15 Agenda 7 – 8 a.m.
Registration & Networking ________________________________________
8 – 8:15 a.m.
Welcome & Opening Remarks
Tammy J. Hofstede, Chief Financial & Operating Officer, WICPA Tammy A. Wishowski, CPA, WICPA Conference Planning Task Force Chair and Manager, Scribner Cohen and Company, S.C.
_________________________________________ GENERAL SESSION
8:15 – 9:20 a.m.
Wisconsin Tax Update
Kristina E. Somers, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.
This presentation will provide an update of recent Wisconsin legislative, administrative and judicial developments in the area of sales and use taxes, income taxes, property taxes and other taxes.
_________________________________________
9:20 – 9:40 a.m.
Networking Break _________________________________________ GENERAL SESSION
9:40 – 10:40 a.m.
CONCURRENT SESSIONS
11 a.m. – Noon
Wisconsin Manufacturing & Agriculture Tax Credits
Cam S. Brawley, CPA, Senior Manager, State and Local Tax, Schenck SC
If you’ve ever had questions regarding the Wisconsin Manufacturing and Agriculture Tax Credit, this session will provide you answers on what the credit is, who is eligible to claim the credit, how to qualify for the credit, how to compute the credit, documentation to support your credit and your limits and carryovers. ______________________________________
Beyond Martin Ice Cream
Timothy L. Voigtman, CPA, J.D., Partner, Foley & Lardner LLP
This session will provide a review of the use and pitfalls of personal goodwill in sale transactions. ______________________________________
Update on the Affordable Care Act & Large Employer Reporting Requirements
Terri Lillesand, CPA, Tax Shareholder, Schenck SC
Wisconsin Department of Revenue Update
We will discuss the mandatory reporting requirements that start in for 2015 for large employers, including a detailed discussion of Form 1095-C. Any recent developments related to the Affordable Care Act will also be presented.
This presentation will include a summary of results from the 2015 tax return processing season, highlights of recent DOR administrative and procedural initiatives affecting tax practitioners, and discussion of individual income, corporation or franchise income and sales and use tax issues.
________________________________________
Vicki L. Gibbons, CPA, Deputy Administrator, Division of Income, Sales and Excise Tax, Wisconsin Department of Revenue
_________________________________________
Noon – 1 p.m.
Networking Lunch
CONCURRENT SESSIONS
1 – 2 p.m.
Changes to the Unclaimed Property Program in Wisconsin Nate Weber, CPA, Section Chief of Administration Technical
Services, Division of Income, Sales and Excise Tax, Wisconsin Department of Revenue
The Department of Revenue will discuss legislative and administrative changes that have occurred to the Unclaimed Property Program. Recent changes have allowed more people to be reunited with their lost property and your clients will appreciate you being up to date on these developments. ______________________________________
The New Wisconsin Trust Code: Issues & Trends One Year Later
Catherine M. Priebe, J.D., Attorney, Certus Legal Group, Ltd. Victor J. Schultz, J.D., Senior Vice President and Head of Personal Trust, Prairie Financial Group Mark A. Shiller, J.D., Attorney, Certus Legal Group, Ltd.
The new Wisconsin Trust Code (WTC) became effective on July 1, 2014. With a bit over a year of experience with the WTC, we have observed its impact and how attorneys, financial advisors, tax professionals, trustees and beneficiaries have responded. This particular presentation will explore trends and changes in trust drafting and administration as well as how to handle trusts drafted for tax reasons that may no longer apply (e.g. the credit shelter trust). There will also be a discussion on potential revisions to the law in a trailer bill in response to several issues that have come to light since the WTC’s effective date. ______________________________________
SAVE $50
________________________________________
10:40 – 11 a.m.
Networking Break ________________________________________
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WHEN YOU REGISTER BY THURSDAY, OCT. 15 WICPA.ORG/CONFERENCES
WICPA TAX CONFERENCE
DAILY LAUGHS
Property Taxes & Intangible Business Value: How to Measure & When to Tax (if at all!)
David E. Dodd, MBA, Managing Director, Equus Property Tax Services Mary O’Connor, ASA, CFE, Partner, Valuation and Dispute Advisory Services, Sikich LLP Joseph A. Pickart, J.D., Shareholder, Whyte Hirschboeck Dudek S.C.
In most jurisdictions, how to estimate business value for property tax appeals continues to be a hot topic. Wisconsin is no different in that regard, but Wisconsin is unique in that it allows assessors to include intangible business value under certain limited conditions. The panel will discuss many different appraisal perspectives, current teaching in various appraisal societies and recent court and administrative decisions in this area. This promises to be a lively discussion among a financial appraiser, a property tax attorney and a real estate appraiser who have strong opinions on this subject. ________________________________________
2 – 2:15 p.m.
Networking Break ________________________________________
GENERAL SESSION
2:15 – 3:45 p.m.
Sophisticated Estate Planning Strategies to Save Both Income & Estate Tax
Robert S. Keebler, CPA, MST, AEP (Distinguished), Partner, Keebler & Associates, LLP
2015 marks a continuation of relative stability in estate tax law and remarkably low interest rates. This session will cover the mathematics of various planning techniques that are necessary to understand in order capture these fleeting benefits. In addition to forming new trusts, decanting trusts – distributing assets from an old trust into a new trust with new desirable language and/or governed by more favorable state law – can create tremendous benefits for clients. This session will also cover the basics of decanting, including unresolved tax issues and the potential income and estate tax advantages. ______________________________________
3:50 – 4 p.m.
Closing Remarks & Raffle Drawings
Tammy A. Wishowski, CPA, WICPA Conference Planning Task Force Chair and Manager, Scribner Cohen and Company, S.C.
Who wants FREE conference registration?
Join a Conference Planning Task Force and you’ll receive: • Free conference registration ($300-$469 value depending on conference) • Valuable interaction with peers, speakers and vendors to build your professional network • Leadership skill development • Recognition for your WICPA involvement
To join one of our seven task forces, visit
wicpa.org/joinataskforce 7
WICPA TAX CONFERENCE
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Professional Insurance Programs 6737 W. Washington St., Suite 2360 West Allis, WI 53214 www.insuranceformembers.com
Professional Insurance Programs (PIP) is proud to be an affinity partner of the WICPA. As a full-service insurance agency, we work with members on insurance solutions for their business and personal lives. Contact PIP with questions on your health, life, disability, professional liability or home and auto insurance. Ask about special discounts for WICPA members. _______________________________________________________________
The Prudential Insurance Company of America 10000 W Innovation Drive, Suite 190 Wauwatosa, WI 53226 www.prudential.com
_______________________________________________________________
The Payroll Company 6405 Century Ave. Middleton, WI 53562 www.payrollcompany.biz
Schneider Wealth Management Group 20800 Swenson Drive, Suite 200 Waukesha, WI 53186 www.home.wellsfargoadvisors.com/kenneth.schneider
Financial advisors Ken and Jim Schneider focus on retirement plans and work extensively with CPAs, individual investors, attorneys and business owners on wealth management, investment planning and estate strategies. We are affinity partners with the WICPA and periodically offer free CE programs. We are happy to have consultations with no cost or obligations. Wells Fargo Advisors, LLC, Member SIPC. _______________________________________________________________
The Payroll Company, founded in 1998, is an independent payroll provider headquartered in Middleton, Wisconsin. In addition to outsourced payroll and tax filing services, TPC proudly offers an integrated 401(k), automated timekeeping, and online HRIS that includes check stubs/W-2s, applicant tracking and HR consulting services. _______________________________________________________________ U.S. Bank 777 E. Wisconsin Ave. Milwaukee, WI 53202 www.usbank.com/smallbusiness West Bend 1900 S. 18th Ave. West Bend, WI 53095 www.thesilverlining.com
West Bend provides property and casualty insurance products throughout the Midwest. West Bend’s Association Plus program packages a variety of personal insurance coverage, including the Home and Highway program. West Bend not only saves you money, it offers you cash back, too! With the Claim Free Award, you’ll get a portion of your annual premium returned to you in cash. WICPA members receive an additional 10% discount on the annual premium. _______________________________________________________________
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Minneapolis-based U.S. Bancorp (NYSE: USB), with $419 billion in assets as of June 30, 2015, is the parent company of U.S. Bank National Association, the fifth largest commercial bank in the United States. The company operates 3,176 banking offices in 25 states and 5,022 ATMs and provides a comprehensive line of banking, brokerage, insurance, investment, mortgage, trust and payment services products to consumers, businesses and institutions. _______________________________________________________________
WICPA TAX CONFERENCE
Don’t miss your chance to win up to $250! As a thank you for supporting our sponsors and exhibitors, each attendee who visits every exhibit and turns in his or her tour card by 2:15 p.m. on Friday will be entered in the drawings at the end of the conference for a $250, $100 and $50 Visa Gift Card!* *Attendee must be present during drawings to win.
SPONSORS GOLD SPONSOR
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The AICPA Member Insurance Programs offer quality coverage, great rates and outstanding service CPAs can count on for professional and personal insurance needs.
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STOP BY TO FIND OUT WHAT’S NEW WITH YOUR MEMBERSHIP! Wisconsin Institute of CPAs W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188 www.wicpa.org
Discover all the benefits of WICPA membership by making the WICPA booth a stop on your exhibit tour. Whether you’re currently a member or looking to become one, bring your membership questions to us for immediate answers. Join the WICPA at the conference and receive a FREE GIFT!
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WICPA TAX CONFERENCE
TAX CONFERENCE Word Search Tax Conference Word Search I S L A E P P A P B Z D B T M B R T W E G
N E D B L B D E C A N T F T E Q C W U M M
T J D K U M R R T M R E D S M A N N R G J
E U L O W S P V R S H T T B E G E L Y Y N
R V N D C D I Y Z T G A N R Z V M X V O W
N C M C L T Q N Y R T E A E E R K G I Y K
A Q L Q L T S T E E E C R R R R L T Y P Q
L E J O M A I U P S E Y F R P S C Y R L G
R J M T U T I L R L S O A Y I A H A R R L
E M T O N D A M B T T V M P S A C I R Z L
V D R E C N C A E N N X A N X T P V P J D
E D D R N N D O E D V I A L I A P E G R X
N I P I Z R I M M D P R S T U K T M R N M
U L N L O R T N R P T R I N N E L N K T Q
E G N F B R I L G R U O O Y O C L I E N T
S Q F L A N D R K I N T V P R C D Y B M T
E A Y P M M E L Q E E A I W E Y S R T B T
R D E T G M R T R D T R P N Y R L I Z Y K
V D B B L D C Y T W Y M O C G Y T D W Y M
I J X T R D X M M D G D T F I D N Y M N L
C L Y G M N A B D V V L B X D W D L Z X D
E Y K G T P T T Z P R V L Y K P D L K J N
Internal Revenue Service Department of Revenue
Affordable Act INTERNAL REVENUECare SERVICE Estate DEPARTMENT OFPlanning REVENUE Decant AFFORDABLE CARE ACT ESTATE PLANNING Business Value DECANT Wisconsin Trust Code BUSINESS VALUE Unclaimed Property WISCONSIN TRUST CODE Tax Credit 10
UNCLAIMED PROPERTY TAX CREDIT APPEALS PRACTITIONER FOREIGN INCOME CLOUD COMPUTING IDENTITY THEFT
REPAIR REGS TAXPAYER WICPA PARTNERSHIP TRANSACTION CLIENT * P uzzle made at puzzle-maker.com
WICPA TAX CONFERENCE
TAX CONFERENCE
Ways to Register: Online: wicpa.org/conferences Phone: 262-785-0445 Fax: 262-785-0838 Mail: W233N2080 Ridgeview Parkway Suite 201 Waukesha, WI 53188
NOV. 12 & 13, 2015 ITALIAN CONFERENCE CENTER, MILWAUKEE
Early Bird Registration, Before Thursday, Oct. 15:
Early Bird Registration, After Thursday, Oct. 15:
After Thursday, Oct. 29:
One day: $289 members | $339 nonmembers Both days: $389 members | $439 nonmembers
One day: $309 members | $359 nonmembers Both days: $409 members | $459 nonmembers
One day: $339 members | $389 nonmembers Both days: $439 members | $489 nonmembers
SESSION CHOICES
REGISTRATION FORM
Please indicate the concurrent sessions you plan to attend.
CONTACT INFORMATION
THURSDAY, NOV. 12
Name ____________________________________________ WICPA ID #_________________________________ Firm/Company_______________________________________________________________________________ Address ___________________________________________________________________________________
12:45 - 1:45 p.m. o A Fraudulent Return Was Filed Under Your Name… What Do You Need to Do? o When Can I Trust the Cloud? o Hedge Fund K-1s & Other Complicated K-1 Issues
City______________________________________________ State__________ Zip_________________________ Phone (______)____________________________________Fax (______)_______________________________ Email_____________________________________________________________________________________ *Email address required for registration confirmation and electronic manual.
ARE YOU: o A WICPA member o A CPA nonmember o Working toward CPA o Not a CPA
PLEASE CHECK IF YOU: o Prefer a vegetarian meal o Have a need or disability with special requirements (you will be contacted) o Prefer a printed manual (additional $30) o Will use a laptop/tablet for viewing materials (please download prior to conference)
PAYMENT METHOD: o Check (payable to WICPA)
Total amount enclosed:
$___________________
Credit Card: o MasterCard o Visa
Total amount to be charged: $___________________
Name on Credit Card__________________________________________________________________________ Card #_________________________________________ Exp. Date__________ CVV Code________________________________ (3 digits on back of card)
Billing Address_______________________________________________________________________________ City______________________________________________ State__________ Zip_________________________ Signature_________________________________________________________Date______________________
WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
W233N2080 Ridgeview Parkway | Suite 201 | Waukesha, WI 53188 | 262-785-0445 | 800-772-6939
2 - 3:15 p.m. o US International Tax Issues for Manufacturing Businesses o IRS Audits: From Notice to Tax Court o Client Information & the IRS: Security & Obligation With Client Data 3:30 - 4:30 p.m. o Settling Cases in Appeals: What’s New & What’s Old o Repair Regs: Now What? o Recent Developments in Partnership Taxation & Transaction Trends 4:30 - 6:30 p.m. o Networking Social FRIDAY, NOV. 13
11 a.m. - Noon o Wisconsin Manufacturing & Agriculture Tax Credits o Beyond Martin Ice Cream o Update on the Affordable Care Act & Large Employer Reporting Requirements 1 - 2 p.m. o Changes to the Unclaimed Property Program in Wisconsin o The New Wisconsin Trust Code: Issues & Trends One Year Later o Property Taxes & Intangible Business Value: How to Measure & When to Tax (if at all!)
DON’T FORGET TO CHOOSE YOUR SESSIONS. 11
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W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188 wicpa.org/conferences
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MILWAUKEE, WI PERMIT NO. 5845
SAVE $50 WHEN YOU REGISTER BY THURSDAY, OCT. 15 WICPA.ORG/CONFERENCES
WICPA TAX CONFERENCE
TAX CONFERENCE NOV. 12 & 13, 2015
See inside for the full lineup of this year’s sessions
ITALIAN CONFERENCE CENTER, MILWAUKEE
ONLY AT WICPA
OPENING KEYNOTE RICK J. TAYLOR SPEAKS ON IRS DOUBLE STANDARDS AND CLOSING KEYNOTE ROBERT S. KEEBLER COVERS SOPHISTICATED ESTATE PLANNING STRATEGIES NEWSLINE RECENT
Wisconsin DOR & Tax Updates PROPERTY TAX
Property Taxes & Intangible Business Value 12
DON’T MISS THE PREMIER TAX EVENT OF THE YEAR! As a tax professional, your clients and firms expect you to have the latest tax information and give the best advice, especially when things go wrong. This year’s WICPA Tax Conference will not only cover the most recent updates, offer the best insights and address the hottest issues, it will also answer your biggest questions and provide practical strategies and steps to take when nightmares become reality.
Important Federal Tax Updates Details inside.
Estate Planning Strategies Details inside.