COST’s 41st ANNUAL MEETING
October 19 – 22, 2010
Phoenix, Arizona
Final Agenda
Please note that all attendees are welcome to attend any session except for the Audit Sessions. These sessions, as always, are open to COST industry member professionals only.
TUESDAY, OCTOBER 19th
3:00 – 5:00 p.m.
COST Board of Directors Meeting – Coyote/Buzzard/Eagle Meeting Rooms
6:00 – 8:00 p.m.
Registration
6:00 – 8:00 p.m.
Welcome Reception – Sponsored by Ernst & Young* – Beehive Patio
WEDNESDAY, OCTOBER 20th
7:30 – 5:00 p.m.
Registration
7:30 – 8:30 a.m.
Continental Breakfast & Networking
8:30 – 9:00 a.m.
Welcome & Opening Remarks – COST’s 41st Annual Meeting of the Membership: Election of New Directors – Akimel 3/4 Meeting Rooms
Douglas Lindholm, COST, President & Executive Director, Washington, DC
John Pydyszewski, COST Chair, Johnson & Johnson, New Brunswick, NJ
Charles Drury, COST, Director of Programs, Washington, DC
9:00 –10:00 a.m.
The Great Recession & State Tax Policy – A National Perspective on Recent Events – Akimel 3/4 Meeting Rooms
Speaker: Corina Eckl, National Conference of State Legislatures, Denver, CO
10:00 – 10:15 a.m.
Refreshment Break & Networking
10:00 – 12:00 p.m.
Relaxation Station/Chair and Hand Massages – Sponsored by McDermott Will & Emery*
10:15 – 11:00 a.m.
Managing Tax Departments – Best Practices in a Challenging Environment & Working
More Effectively with Government Affairs – Akimel 3/4 Meeting Rooms
The Economic Substance Doctrine & Reporting of Uncertain Tax Positions – Exploring Unintended
Impacts on State Taxation – Akimel 1 Meeting Room
Moderator: Robert Tuinstra, DuPont, Wilmington, DE
Panel: Deborah Bierbaum, AT&T, Bedminster, NJ
George Connor, EMC Corporation, Hopkinton, MA
Patricia Galbraith, Entergy Services, New Orleans, LA
John Kinney, Time Warner, Inc., New York, NY
Cooper Monroe, Duke Energy Corporation, Charlotte, NC
Deb Vande Walker, The Service Master Company, Memphis, TN
Speakers: Chris Whitney, PricewaterhouseCoopers*, Irvine, CA
Lee Zoeller, Reed Smith*, Philadelphia, PA
All Aspects of Managing the State Tax Provision and Financial Reporting for SALT –
including Updates on U.S. GAAP & International Financial Reporting Standards (IFRS)
– Akimel 3/4 Meeting Rooms
Resolving State Tax Issues Through Congress – What’s Cooking in Washington? – Akimel 1
Meeting Room
11:05 – 11:50 a.m.
Speakers: Susan Haffield, PricewaterhouseCoopers*, Minneapolis, MN
Mark McCormick, Alvarez & Marsal*, Atlanta, GA
Speakers: Joseph Crosby, COST, Washington, DC
Maureen Riehl, National Retail Federation, Washington, DC
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Wednesday, October 20th continued…
11:50 – 1:15 p.m.
Lunch – Industry Tables/Networking – Kave 1/2/3 Meeting Rooms
- Special Report - Thoughts on the Current SALT Environment from the FTA & the MTC
Speakers: James Eads, Federation of Tax Administrators, Washington, DC
Joseph Huddleston, Multistate Tax Commission, Washington, DC
1:15 – 2:10 p.m.
Centralized Tax Management of Global Sub-National Taxes – Is It Feasible? (Jointly
presented by COST and International Property Tax Institute) – Akimel 1 Meeting Room
Squeezing Blood from a Turnip: Getting Your Refund When the States Just Say No!! – Akimel 3/4
Meeting Rooms
Speakers: Tony D’Alexander, Kraft Foods, Northfield, IL
Jerry Grad, International Property Tax Institute, Toronto, Ontario, Canada
Roland Teixeira, General Electric Company, Brussels, Belgium
Speakers: Fred Marcus, Horwood, Marcus & Berk*, Chicago, IL
Jeffrey Saviano, Ernst & Young*, New York, NY
2:00 – 5:00 p.m.
Relaxation Stations/Chair and Hand Massages – Sponsored by McDermott Will & Emery*
2:15 – 3:15 p.m.
Report from the Front Lines: Southeast States Chamber
Roundtable Discussion on Business Taxes – 2010 Recap &
2011 Predictions – Akimel 3/4 Meeting Rooms
Do Companies Have the Right to Elect Use of the MTC Equally
Weighted Three-Factor Apportionment Formula in California and
Other States? – Akimel 1 Meeting Room
Panel: Gene Burner, Manufacturers’ Alliance of Maryland,
Grasonville, MD
Tracy King, Missouri Chamber of Commerce,
Jefferson City, MO
John McAlister, North Carolina Chamber, Raleigh, NC
Speakers: Lynn Gandhi, Honigman Miller Schwartz & Cohn*, Detroit, MI
Michael Herbert, PricewaterhouseCoopers*, San Francisco, CA
Todd Lard, COST, Washington, DC
Amy Silverstein – Silverstein & Pomerantz*, San Francisco, CA
3:15 – 3:30 p.m.
Refreshment Break & Networking
3:30 – 4:10 p.m.
Audit Session: Southeast Region SALT Developments & Audit
Reports (COST Industry Members Only) – Akimel 3/4 Meeting
Rooms
Property Tax Task Force Meeting – including Review of
Property Tax Scorecard/Benchmarking Report and Property
Tax Legislative Trends – Akimel 1 Meeting Room
Alabama, Arkansas, Florida, Georgia, Mississippi, North Carolina,
South Carolina, Tennessee, Virginia & West Virginia and Puerto
Rico.
Speakers: Fredrick Nicely, COST, Washington, DC
Douglas Turner, General Electric Co., Atlanta, GA
4:15 – 5:00 p.m.
Moderators: Robert Tuinstra, DuPont, Wilmington, DE
Frank Yanover, General Electric Company,
Albany, NY
Facilitators Michael Carchia, Capital One Services, McLean, VA
Jen Galbreath, Amazon.Com, Seattle, WA
Ted Ghiz, The Coca-Cola Co. Atlanta, GA
Rebecca Paulsen, U.S. Bancorp, Minneapolis, MN
Jeffrey Van Burkleo, COSTCO Wholesale,
Issaquah, WA
Sue Zemba, Alcoa Inc., Pittsburgh, PA
5:30 – 6:00 p.m.
First Time Attendee Reception – Akimel Lawn
6:00 – 7:30 p.m.
Reception – Sponsored by Baker & McKenzie* and Ryan* - Akimel Lawn
Is a National or State Level VAT in Our Future? Can
they Co-Exist? – Akimel 2 Meeting Room
Speakers: Harley Duncan, KPMG*, Washington, DC
William Lasher – EBay Inc., San Jose, CA
Richard Prem – Amazon.Com, Seattle, WA
Lobbying Lessons for Tax and Government Affairs
Professionals – Akimel 2 Meeting Room
Speakers: Dennis Brown, Equipment Leasing & Finance Assoc.,
Washington, DC
John Steele, Tyco International, Washington, DC
Combined Federal/State Attack on Companies’ Alleged
Misclassification of Workers as Independent Contractors
versus Employees – Akimel 2 Meeting Room
Speakers: Bruce Ely, Bradley Arant Boult & Cummings*,
Birmingham, AL
Dan Schulder, Cozen O’Connor*, Harrisburg, PA
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THURSDAY, OCTOBER 21st
7:00 – 5:00 p.m.
Registration
7:00 – 8:00 a.m.
Continental Breakfast & Networking
8:00 – 8:30 a.m.
Report from the Front Lines: California Chamber Roundtable
Discussion on Business Taxes – 2010 Recap & 2011 Predictions –
Akimel 3/4 Meeting Rooms
Panel: Mira Guertin, California Chamber of Commerce,
Sacramento, CA
Jason Lane, California Bankers Association, Sacramento, CA
Michele Pielsticker, California Taxpayers’ Association,
Sacramento, CA
8:30 – 9:10 a.m.
Alternative Apportionment: Use It Or Be Used By It – Akimel
1 Meeting Room
Speakers: Jeffrey Blum, Deloitte Tax*, Miami, FL
Kendall Houghton, Baker & McKenzie*, Wash., DC
Marilyn Wethekam, Horwood Marcus & Berk*,
Chicago, IL
Unfairly Changing the Rules: How Far Is Too Far? The
States Are Turning Back the Hands of Time with
Retroactive Tax Imposition & Administration – Akimel 2
Meeting Room
Speakers: Theodore Bots, Baker & McKenzie*, Chicago, IL
Erica Horn, Stites & Harbison*, Frankfort, KY
Andres Vallejo, Morrison & Foerster*, San
Francisco, CA
Report from the Front Lines: Western States Chamber
Roundtable Discussion on Business Taxes – 2010 Recap & 2011
Predictions. – Akimel 3/4 Meeting Rooms
Panel: Richard Anklam, New Mexico Tax Research
Institute, Albuquerque, NM
Webb Brown, Montana Chamber of Commerce,
Helena, MT
Amber Carter, Association of Washington
Business, Olympia, WA
Kevin McCarthy, Arizona Tax Research Association,
Phoenix, AZ
9:15 –10:00 a.m.
Non-Legislated Tax Legislation: How Courts and Executive
Branch Agencies Are Increasingly Making New Law - Akimel 3/4
Meeting Rooms
Best Practices for Creating, Maintaining & Protecting State
Income Tax Audit Files and Handling Opinion Letters After
Textron – Akimel 1 Meeting Room
Sales of Other Than Tangible Personal Property: The Pros
and Cons of the Shift to Market-Based Sourcing – Akimel 2
Meeting Room
Speakers: Mark Eidman, Ryan*, Austin, TX
Arthur Rosen, McDermott Will & Emery*, NYC, NY
Speakers: Mark Sommer, Greenebaum Doll & McDonald*,
Louisville, KY
Jeffrey Vesely, Pillsbury Winthrop Shaw Pittman*,
San Francisco, CA
Speakers: Carley Roberts, Morrison & Foerster*,
Sacramento, CA
Giles Sutton, Grant Thornton*, Charlotte, NC
10:00 – 10:15 a.m.
Refreshment Break & Networking
10:30 – 12:30 p.m.
Relaxation Station/Chair Massages – Sponsored by Jones Walker Law Firm*
10:15 – 11:05 a.m.
Audit Session: West Region SALT Developments & Audit
Reports (COST Industry Members Only) – Akimel 3/4 Meeting
Room
Abandoned & Unclaimed Property Task Force Meeting –
including Audit Reports (COST Industry Members Only) Akimel 1 Meeting Room
Applying Old Rules to New Technology - An Update on
Taxation of Digital Goods & Services – Akimel 2 Meeting
Room
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas,
Montana, Nebraska, Nevada, New Mexico, North Dakota, Oregon,
South Dakota, Utah, Washington & Wyoming
Speakers: Frank Julian, Macy’s, Cincinnati, OH
Robert Tuinstra, DuPont, Wilmington, DE
Speakers: Carolynn Iafrate, Industry Sales Tax Solutions*,
Washington, DC
Faranak Naghavi, Ernst & Young*,
Washington, DC
Emerging Issues Associated with Abandoned & Unclaimed
Property: It’s Not a Tax, But You Own the Audit – Akimel 1
Meeting Room
Adding Value Through SALT Credits & Incentives – Key
Ways Companies Can Identify, Obtain & Use Them!! –
Akimel 2 Meeting Room
Speakers: John Coalson, Alston & Bird*, Atlanta, GA
Valerie Jundt, Thomson Reuters*, Bismarck, ND
Diann Smith, Sutherland, Asbill & Brennan*, NYC, NY
Speakers: Amy Eisenstadt, General Electric Co.,
Asheville, NC
Charles Evans, Ryan*, Tampa, FL
11:10 – 11:55 a.m.
Moderators: Bob Burgner, General Electric Co., Atlanta, GA
Robert Tuinstra, DuPont, Wilmington, DE
Facilitators: Paul Broman, BP America Inc, Houston, TX
Jamie Fenwick, Time Warner Cable, Charlotte, NC
Terry Frederick, Sprint, Overland Park, KS
Denise Helmken, General Mills, Minneapolis, MN
Barry Weissman, Chevron, San Ramon, CA
James Williams, Massachusetts Mutual Life
Insurance Company, Springfield, MA
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Thursday, October 21st continued…
12:00 – 12:45 p.m.
Paul Frankel's Views on the SALT Environment – Akimel 3/4 Meeting Rooms
Speaker: Paul Frankel, Morrison & Foerster*, New York, NY
12:45 – 2:15 p.m.
Lunch – Industry Tables/Networking – Kave 1/2/3 Meeting Rooms
– Presentation to Marilyn Wethekam (Horwood, Marcus & Berk*) of the second annual COST/ Paul Frankel Excellence in State Taxation Award
2:00 – 5:00 p.m.
Relaxation Station/Chair Massages – Sponsored by Jones Walker Law Firm*
2:15 – 3:15 p.m.
Report from the Front Lines: Midwest State Chamber Roundtable
Discussion of Business Taxes – 2010 Recap & 2011 Predictions –
Akimel 3/4 Meeting Rooms
Attributional Nexus Developments for State Income, Sales/Use
and Gross Receipts Taxes – Reconciling Bellas Hess and Quill
with Scripto and Tyler Pipe – Akimel 1 Meeting Room
Advice from the Audit Front Lines – Best Practices for
Favorably Resolving Disputes in A Timely Manner –
Akimel 2 Meeting Room
Panel: Connie Beard, Illinois Chamber Tax Institute, Springfield, IL
Tom Hesse, Minnesota Chamber of Commerce, St. Paul, MN
Thomas Johnson, Taxpayers’ Federation of Illinois,
Springfield, IL
Dan Navin, Ohio Chamber of Commerce, Columbus, OH
Bill Waltz, Indiana Chamber of Commerce, Indianapolis, IN
Speakers: Jeffrey Friedman, Sutherland, Asbill & Brennan*,
Washington, DC
Charolette Noel, Jones Day*, Dallas, TX
Richard Prem, Amazon.com, Seattle, WA
Speakers: John Amato, GE Capital, Stamford, CT
J. Pat Powers, Baker & McKenzie*, Palo Alto, CA
Frank Yanover, General Electric Co., Albany, NY
Update on Recent VAT Legislation & Litigation in Key
Countries Around the World – Akimel 1 Meeting Room
Around the SALT Policy World in 40 Minutes: 2010 in
Review – Akimel 2 Meeting Room
Speakers: Leah Durner, KPMG*, Washington, DC
Robert Van Brederode, Ryan*, Atlanta, GA
Speakers: Joseph Crosby, COST, Washington, DC
Todd Lard, COST, Washington, DC
Property Tax Developments and Litigation Update – Akimel 1
Meeting Room
Ethical & Professional Challenges Facing State Tax
Professionals – Akimel 2 Meeting Room
Speakers: John Burns, Baker, Donelson, Bearman, Caldwell &
Berkowitz*, Memphis, TN
Gregory Fletcher, Baker, Donelson, Bearman,
Caldwell & Berkowitz*, Memphis, TN
Speakers: John Coalson, Alston & Bird*, Atlanta, GA
Janette Lohman, Thompson Coburn*,
St. Louis, MO
3:15 – 3:30 p.m.
Refreshment Break & Networking
3:30 – 4:10 p.m.
Audit Session: Central /Midwest Region SALT Developments &
Audit Reports (COST Industry Members Only) – Akimel 3/4
Meeting Rooms
Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, Minnesota,
Missouri, Ohio, Oklahoma, Texas & Wisconsin.
4:15 – 5:00 p.m.
5:30 – 7:30 p.m.
Moderators: Arthur Parham Entergy Svcs., Inc., The Woodlands, TX
Frank Yanover, General Electric Co., Albany, NY
Facilitators: Benjamin Bright, VF Corp., Greensboro, NC
George Connor, EMC Corporation, Hopkinton, MA
Edward Coops, McDonald’s Corp., Oak Brook, IL
Tracy George, The Coca-Cola Co., Atlanta, GA
Mindy Greene, CBS Corporation, NYC, NY
Amy Thomas Laub, Tempur-Pedic
International Inc., Lexington, KY
Vendor Fair Reception – Kave 1/2/3 Meeting Rooms
FRIDAY, OCTOBER 22nd
7:00 – 12:00 p.m.
Registration
7:00 – 8:00 a.m.
Continental Breakfast & Networking
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Friday, October 22nd continued…
8:00 – 9:00 a.m.
Report from the Front Lines: Northeast State Chamber
Roundtable Discussion on Business Taxes – 2010 & 2011
Predictions – Akimel 3/4 Meeting Rooms
Panel: Stephanie Larkin, Pennsylvania Manufacturers’
Association, Harrisburg, PA
Eileen McAnneny, Associated Industries of Massachusetts,
Boston, MA
Ken Pokalsky, Business Council of New York, Albany, NY
9:05 – 9:45 a.m.
9:50 – 10:30 a.m.
Non-Traditional Constitutional Attacks on State Tax Statutes –
Akimel 1 Meeting Room
Recent Developments for Sales Taxes & Update on
Significant SSTP Issues – Akimel 2 Meeting Room
Speakers: Jordan Goodman, Horwood, Marcus & Berk*, Chicago, IL
Donald Griswold, Reed Smith*, Washington, DC
Stanley Kaminski, Duane Morris*, Chicago, IL
Speakers: Loren Chumley, KPMG*, Nashville, TN
Kathy Neggers, General Electric Co., Ft. Myers, FL
Mona Shoemate, DuCharme, McMillen &
Associates*, Austin, TX
Audit Session: MTC and Northeast Region SALT Developments & Audit Reports
(COST Industry Members Only) – Akimel 3/4 Meeting Rooms
In Search of the One-Armed Economist: The Economic Effects of Mandatory Unitary Combined
Reporting – Akimel 1 Meeting Room
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New
Hampshire, New Jersey, New York, Pennsylvania, Rhode Island & Vermont and MTC Audits
Speakers: Robert Cline, Ernst & Young*, Washington, DC
William Fox, University of Tennessee, Knoxville, TN
Moderators: Douglas Lindholm, COST, Washington, DC
Arthur Parham, Entergy Services, Inc., The Woodlands, TX
Facilitators: Susan Courson-Smith, Pfizer, Inc., Memphis, TN
Virginia DeLalla, Novartis Pharmaceuticals, East Hanover, NJ
Mollie Miller, Fresenius Medical Care North America, Waltham, MA
Cole Mills, C&S Wholesale Grocers, Keene, NH
Greg Potts, Wal-Mart Stores, Bentonville, AR
Andy Solomon, Ingersoll Rand Company, Piscataway, NJ
The States are After Business: What Can You Do? The Top State Department of Revenue Attacks
Leveled Against Multistate Businesses Today – Akimel 1 Meeting Room
Speakers: Jeffrey Blum, Deloitte Tax*, Miami, FL
Michael Petrik, Alston & Bird*, Atlanta, GA
10:30 – 11:00 a.m.
Refreshment Break and Hotel Check Out
11:00 – 12:00 p.m.
Contingent Fee and Contract Audits: Addressing a Troubling Trend – Akimel 3/4
Meeting Rooms
Apocalypse Now? Taxageddon? Why Big Business will be in the States’ Cross-Hairs for 2011 – Akimel 1
Meeting Room
Speakers: William Backstrom, Jones Walker*, New Orleans, LA
Stephen Kranz, Sutherland, Asbill & Brennan*, Washington, DC
Speakers: Joseph Crosby, COST, Washington, DC
Douglas Lindholm, COST, Washington, DC
Scott Roberti, General Electric Company, Fairfield, CT
12:00 p.m.
Annual Meeting Adjourns
* Denotes COST Practitioner Connection Subscriber