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Thursday, September 19, 2019 Live

State Tax Interest Group Meeting and Technical Session (E1909238)

2:00 PM - 4:30 PM EDT

Registration: 2:00 PM EDT

NJCPA Learning Center

105 Eisenhower Parkway, Suite 300
Roseland , NJ 07068

3 CPE Credits in TX

OVERVIEW

Barry Horowitz and Jason Rosenberg from Withum will discuss Residency Update and Allocation and Apportionment

HIGHLIGHTS

Some of the topics discussed pertaining to Residency Rules include:
  • Residency Concepts and Enforcement Issues
  • Domicile
  • Statutory Residency
  • Income Allocation
  • Audit & Audit Tips
Some of the topics discussed pertaining to Allocation and Apportionment include:
  • Allocation vs. Apportionment
  • Property, Payroll, and Sales Factors
  • Sales Sourcing Considerations (i.e. Market / Cost of Performance Sourcing)
  • Other Elements of Apportionment
  • New Jersey Corporate Reform Considerations in regard to Allocation and Apportionment

COURSE LEVEL

Basic

ADDITIONAL NOTES

THERE IS NO CALL-IN OPTION FOR THIS MEETING

If you can't attend in person, you can watch the speaker presentations via live stream. There is no charge to attend, and you will receive two CPE credits. Select the "Virtual" option when registering.

Help Feed Those in Need
  • The NJCPA Emerging Leaders Council is hosting a Food Drive to benefit the Community FoodBank of New Jersey. Please bring your nonperishable items and canned goods to this event. Peanut butter and tuna fish are always needed.

INSTRUCTORS

Neil Becourtney

Neil B. Becourtney, CPA

Tax Director

Smolin, Lupin & Co., LLC.

Neil Becourtney, CPA, is a partner at CohnReznick. With expertise in representing clients facing tax examinations by the Internal Revenue Service, as well as state taxing authorities, he heads up the firm’s Tax Controversies Group. A regularly writer on tax subjects, Mr. Becourtney regularly monitors federal and state tax developments and frequently presents tax seminars. An active member of the New Jersey Society of CPAs (NJSCPA) for many years, Mr. Becourtney is a past chairperson of the NJSCPA New Jersey Taxation committee and is currently a member of its Editorial Advisory Board. Mr. Becourtney graduated from SUNY Albany in 1982 with a bachelor’s of science in accounting and earned a master’s of science degree in taxation from Pace University in 1986.

Barry Horowitz

Barry H. Horowitz, CPA, MST

Team Leader of State And Local Taxes

WithumSmith+Brown

Barry has over 30 years of professional accounting experience and works in Withum's New York office. He is the team leader of Withum’s Tax Services State and Local Tax Group and advises clients in residency and nexus issues, entity level taxes, sales and use taxes and other business and personal tax matters. He also counsels clients in strategic planning, transaction reviews, risk assessment, tax law compliance and corporate restructuring. As an active member of the New York State Society of CPAs (NYSSCPA) and the NJCPA, he lectures on tax issues to chapters and to organizations including Baruch College and CW Post College. He is a current member of the NYSSCPA’s Multistate & Local Taxation Committee and served as chairman in prior years. He is also a member of the NJCPA’s State Taxation Interest Group. He was formerly an appointed member of the Commissioner’s Advisory Council for both the NYS Department of Taxation & Finance and the NYC Department of Finance. He is a contributor for The Trusted Professional as well as several other industry and professional publications. He was also a former editor of The CPA Journal.

Jason Rosenberg

Jason L. Rosenberg, CPA, EA, MST, CGMA

Partner

Wiss & Company, LLP

Jason is a principal at Withum in the state and local tax practice in New York. He has over 10 years of experience, within state and local tax at large international accounting firms. As a specialist, he provides compliance, provision and consulting services for a wide array of clients within a mixed industry base, which includes manufacturing, bioscience, real estate and technology. His practice areas include multi-state income tax planning, business compliance, nexus considerations, income tax accounting, group filings, state apportionment, personal residency and audit defense. Jason is the leader of the NJCPA State Taxation Interest Group. He is also a member of the American Institute of CPAs and is licensed as an Enrolled Agent by the Internal Revenue Service.