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Annual Meeting & Education Conference - Seattle, WA

Jun 30, 2012 3:00pm -
Jul 04, 2012 10:00am
(GMT-5)

Event Type: Annual Meeting
Category: Annual Meeting

Speaker Information

Sunday, July 1, 2012

8:25 AM–10:05 AM (100 MINUTES)

Obligations and Procedure in Reporting Offshore Accounts and the Voluntary Disclosure Process

 

Jeff Kahn, Esq., CPA, Principal, Law Offices Of Jeffrey B. Kahn, P.C.

Be aware of the new requirements and updates in reporting foreign accounts and how you can help protect your clients from the IRS in its efforts to impose penalties and seek criminal prosecution.

 

10:15 AM–11:05 AM (50 MINUTES)

R&D Tax Credit

 

Sean Espy, Director, Tax Projects Delivery Group, Pricewaterhouse Coopers

Kendall Fox, Partner, Pricewaterhouse Coopers

This session will include a discussion of the Research and Development Tax credit with its history, tax benefits, state R&D credits and international R&D credits (time permitting). We will include application of the credit to tech companies in our discussion.

 

11:05 AM–11:50 AM (50 MINUTES)

The Alternative Minimum Tax—a formula for disaster in reporting income from the exercise of incentive stock options and expenses for attorney fees in contingency fee cases

 

Brian Isaacson, Esq., CPA, Partner, Isaacson & Wilson

This presentation will discuss the reasons for the formulation of the “grass roots” reform AMT movement and will provide a historical review of the Tax Court and Appellate Court decisions to the corrective legislation by Congress allowing the refund of taxes, interest, and penalties form the time of the tech market crash in 2001 to the present.

 

Monday, July 2, 2012

8:30 AM–12:30 PM (240 MINUTES)

How to Bring Your Tax Case to the Federal Court & What to Do Once You’re There

LOCATION: U.S. District Courthouse

 

Join the AAA-CPA at the U.S. District Court Western District of Washington where you will learn how to take your tax case beyond the Internal Revenue Service to the next level— to the judicial level. We will meet federal judges, U.S. magistrates, U.S. attorneys, defense counsel, and court personnel, all of whom will address your questions and concerns to assist you in bringing your tax case to federal court with confidence and with a degree of proficiency. This presentation will demystify the federal court experience and can serve as a primer for those attorney-CPAs who wish to represent their clients at “the next level.”

 

2:20 PM–3:20 PM (60 MINUTES)

Taxpayers in Chief

 

Joseph J. Thorndike, Ph.D., Director, Tax History Project, Tax Analysts

Just like the rest of us, presidents file tax returns. Unlike the rest of us, they release them publicly. At least they have since the 1970s, when Richard Nixon started the tradition under pressure from his critics. This presentation will explore the history of presidential tax returns from Lincoln to Obama, as well as disclosures by presidential candidates in the 2012 election cycle.

 

3:30 PM–4:45 PM  (75 MINUTES)

Drafting Pleadings in Federal Court

John Colvin, Chicoine & Hallett, P.S.

 

What works, what doesn't, and drafting tips from those who have been there before. An interactive presentation where participants will review a sample complaint from  the government in a tax case and a typical answer from defense counsel with a discussion as to best practices in pleadings filed with the Court. The speaker will review the "dos and don'ts" of pleadings so that you can take your case from the IRS and move it to the Judicial level for yet another opportunity at resolution.

 

Tuesday, July 3, 2012

8:25 AM–9:15 AM (50 MINUTES)

Real Estate Transactions

QUALIFIES FOR A&A HOURS

 

Judson Leibee, Esq., CPA, Shangri-La Construction, LP

This session will cover recent developments in auditing of real estate transactions, including revenue recognition and fair value measurement. Also we will review basic auditing terminology and concepts, enabling the attorney- CPA (who may not provide attest services) to spot issues for your client or better interact with your client’s auditors.

 

9:15 AM–10:25 AM (75 MINUTES)

Cross Border Taxation

 

Bradley Kirschner, CPA

This presentation will touch on the business, tax and accounting issues facing the United States business expanding into Canada and vice versa. The session will cover individual tax issues facing the Canadian moving into or leaving the United States including residence determination, United States dual status issues, and RSP planning and compliance and individual tax issues facing the American moving into or leaving Canada.

 

10:45 AM–12:00 PM (75 MINUTES)

Compensation Systems for CPA & Law Firm Partners: How to Split the Profit Pie

 

Kurt R. Lundquist, Esq., CPA, Short, Cressman & Burgess PLLC

Current economic conditions have resulted in some CPA and law firms to experience flat or even declining profits-per-partner. To address this, these firms have reduced operational expenses most publicized in the form of professional and staff layoffs. However, there has also been firms that have taken steps to “de-equitize unproductive partners,” and taken a critical eye toward how they allocate the profits they do make to their partners. This two-hour program will focus on what factors should be taken into account to measure a partner's “performance” and various compensation systems that attempt to incorporate those factors into determining a partner's fair and equitable compensation.

 

12:00 PM–1:30 PM

Open Board of Directors Luncheon

 

1:30 PM–3:10 PM (100 MINUTES)

Transfer Pricing: Basic Rules, Structures, and More

 

Roy Deaver, CPA, International Tax, Partner, Moss Adams, LLP

Paul C. Hoberg, CPA, Tax Senior, Manager, Moss Adams, LLP

Darren Lo, Chartered Accountant,Transfer Pricing Senior, Moss Adams, LLP

During this session, you will learn basic transfer pricing rules and principles; get an understanding of the importance of transfer pricing to governments and multinational companies; learn about certain common structures and transaction flows, and how to avoid potential double taxation; and gather insight into the mysteries behind what is involved in a “transfer pricing study.”

 

3:30 PM–4:20 PM (50 MINUTES)

Auditing Commercial Leases

QUALIFIES FOR A&A HOURS

 

Judson Leibee, Esq., CPA, Shangri-La Construction, LP

This session is an extension of the real estate transactions session, and will review in more depth common traps in commercial leases for your clients. Knowledge from this session can be used as a good refresher for attorneys who advise property owners, as well as a tool for CPA’s to provide “agreed upon procedures” to assist tenant-clients in recovering money from landlords.

 

Wednesday, July 4, 2012

8:30 AM–10:10 AM (100 MINUTES)

A Roundtable Discussion on Applied Ethics for Attorney-CPAs

 

Joe Brotherton, Esq., CPA

Jim Rigos, JD, LLM, CPA, CMA, CFM, Proprietor, Rigos Bar and Accountancy Review Series

Sydney S. Traum, BBA, JD, LLM, CPA, Of Counsel, Levey, Filler, Rodriguez, Kelso & Magilligan, LLP

Be prepared to re-enter the law school world of the Socratic Method. You will receive materials to prepare in advance and will hear a brief lecture by Attorney-CPAs and educators James Rigos and Sydney Traum. Then prepare for responding to questions and hypothetical posed by Joe Brotherton. This session will be in the style of his classes at the University of Washington Business and Law schools where he has taught for over 30 years.

 

Meet Your Faculty

Joseph L. Brotherton, Esq., CPA, is a graduate of the University of Washington School of Business and the University of Washington School of Law. He practiced with Price Waterhouse before establishing his own law firm and CPA firm. He continues to practice in those areas and is an active builder, developer and operator of real estate projects in Washington, Alaska and Arizona, as well as an entrepreneur owning and operating a variety of businesses.

Brotherton has taught at the UW Business and Law Schools for over 30 years as well as at Seattle University, Cornish College of the Arts and the University Behind Bars at the Washington State Penitentiary in Monroe. He founded the Washington chapter of AAA-CPA, is a past President of the National AAA-CPA organization and currently serves as President of the AAA­CPA Foundation. He also serves on a number of non-profit Boards. Joe and his wife Maureen have five children, including one lawyer and one CPA (who is now in Law School).

 

John Colvin, Esq., joined the firm of Chicoine & Hallett, P.S., in 1991. He concentrates his practice in federal tax controversy matters and federal white-collar criminal defense.  Colvin has represented clients before every level of the Internal Revenue Service, before the United States Tax Court and the Court of Federal Claims, in the federal district courts, before the Circuit Courts of Appeals, and before the Supreme Court of the United States.  Recent reported tax cases for which Colvin had primary or significant responsibility include Gitlitz v. Commissioner, 531 U.S. 206, 121 S. Ct. 701 (2001), rev’g 182 F.3d 1143 (10th Cir. 1999); St. Charles Investment Co. v. Commissioner, 232 F.3d 773 (10th Cir. 2000), rev’g 110 T.C. 46 (1998); and Oak Harbor Freight Lines, Inc. v. Commissioner, T.C. Memo. 1999-291. Colvin also successfully represented some of the taxpayers in United States v. Guess, et. al., S.D.Cal. 04-2184, a case in which the government sought to obtain a preliminary injunction and receivership over an offshore insurance company with approximately $500 million in assets, alleging that the company and its clients were participating in an illegal tax shelter. Colvin has significant experience in white-collar cases involving fraudulent medical billings, customs violations, securities and commodities fraud, software piracy, bank and bankruptcy fraud, environmental crimes, and Lacey Act violations.

 

Colvin is a frequent lecturer on tax-related topics for professional groups. He is the Chairman of the Subcommittee for Legislative and Administrative Developments for the ABA Taxation Section, Civil and Criminal Penalties Committee. Colvin earned a Bachelor’s Degree in Anthropology from Reed College in 1985, where he was admitted as a member of Phi Beta Kappa, and a Juris Doctor degree from the University of Washington School of Law in 1991. Colvin received a fellowship at Columbia University from 1986 to 1988, where he pursued graduate studies in 17th and 18th century Chinese history. Colvin was designated as a Telluride Scholar in 1980 at Deep Springs College, California.
 
Roy Deaver, CPA, is a Partner in Moss Adams’ Seattle office. He has over 14 years experience in providing tax services to his clients, the last eight focusing on international tax matters. Deaver has worked in both public accounting and in industry allowing him to provide practical tax advice to his clients. Deaver has worked closely with his clients to optimize the worldwide effective tax rate and to reduce foreign taxes through, tax‐efficient financing, efficient cash management, repatriation of earnings to the U.S., and transfer pricing analysis.

Deaver has assisted clients in both acquisition and divestiture structuring and in entry into new markets. Additionally, he has an extensive background in FAS 109 and its application to foreign subsidiaries.

 

 

Sean Espy is a Director in the Tax Projects Delivery Group supporting the Rockies Region of Pricewaterhouse Coopers. In this capacity, he is responsible for identification and implementation of the TPDG suite of services, including research credit consulting services, Fixed Asset Studies, including like-kind exchange services, Accounting Method and Inventory Services, Section 199 Services and Global Information Reporting. He is also responsible for the day-to-day implementation of research tax credit studies, including work plan development, documentation analysis, interviewing subject matter experts, quantifying qualified expenditures, calculating credits, and assisting with IRS and state revenue authorities.

Espy has more than 12 years total consulting experience, including more than 11 years as a dedicated research tax credit specialist. Sean has implemented studies in multiple industries including: petroleum, cement manufacturing, medical devices, chemical manufacturing, computer software, pulp and paper manufacturing, and transportation.

Kendall Fox is a partner in the PricewaterhouseCoopers LLP Los Angeles Office and has over twenty four years of tax consulting experience with a technical expertise in Research and Experimentation Credit studies. He leads PwC's national research tax credit consulting team, a team comprised of approximately 150 professionals. Kendall has served companies in several industries with particular experience in the semiconductor and high-technology industries. Kendall has a wealth of experience in assisting companies with the IRS examination and appeal of research credit issues. He is also a frequent speaker, instructor of external and internal continuing education courses, and author of articles on research credit matters.

As the leader of a national team of fully dedicated, credentialed professionals implementing large scale projects for the Fortune 500 marketplace, he has substantial project management experience, developing and utilizing proven methodologies and toolkits. Kendall received his B.A. from Michigan State University (1983), and a Masters of Taxation from Walsh College (1987). Kendall is a Certified Public Accountant with the states of Michigan and California. Kendall is also a member of the American Institute of Certified Public Accountants and a member of the Michigan and California Association of Certified Public Accountants.

 

Paul C. Hoberg, CPA is a Tax Senior Manager in Moss Adams’ Seattle office and has been providing transfer pricing services to clients on the West Coast for over 15 years. He has assisted numerous clients with analyzing, planning, documenting, and defending their transfer pricing policies and procedures. Paul has experience in dealing with transfer pricing issues facing companies in various industries including technology, consumer products, manufacturing, and services. Prior to joining Moss Adams in 2010, Hoberg undertook a 22‐month expatriate assignment in Beijing, China, where his responsibilities included advising foreign multinational companies on all aspects of China’ new transfer pricing rules.
 

Hoberg is a member of the American Institute of CPAs (AICPA), the Washington Society of Certified Public Accountants (WSCPA), and the California Society of Certified Public Accountants.

 

 

Brian Isaacson, Esq., CPA is a partner at Isaacson & Wilson, focusing his practice on Tax Planning and Litigation. Isaacson has more than a decade of experience in tax, and has represented various cases regarding the alternative minimum tax (AMT), exercise of stock options that resulted in unfavorable tax effects, as well as the tax consequences of other financial transactions.  Isaacson has also been an active member of the Washington Society for Certified Public Accountants, the American Bar Association Section of Taxation. He is also the Seattle Chapter President of the CPA Attorney Association.

 

Jeffrey B. Kahn, Esq., CPA is the principal of the Law Offices of Jeffrey B. Kahn, P.C. headquartered in Walnut Creek and with offices in San Francisco, San Jose, Fairfield, Marin County, Los Angeles, Orange County and San Diego. He is a Member of the California and Florida Bars and is Board Certified in Tax Law by the California and Florida Bars who practices in the areas of tax and estate planning, resolution of tax controversies and general business transactions. He earned his LL.M. degree in Taxation and J.D. degree from the University of Miami School of Law, and his B.B.A. degree from Florida International University. He has taught classes in the areas of taxation and estate planning as an adjunct Professor for Nova Southeastern University School of Business and Entrepreneurship and he holds a Florida Certified Public Accountant license.

 

Bradley W. Kirschner, CPA,is a Certified Public Accountant in the State of Washington and a Chartered Accountant in the Province of British Columbia, Canada. Kirschner has served as a Tax Manager for Price Waterhouse in its San Francisco, Sacramento and Seattle offices, for Moss Adams in its Eugene office, for Rainier Bank’s Trust Division and for Laird Norton Trust Company. He has been a principal in his own firm as well as the firm of Francis & Kirschner PLLC prior to forming the current firm in 2003. Brad received his Bachelor of Science in Accounting from California State University, Chico.

Kirschner is a member of the Society of Trust and Estate Practitioners. the premier certifying the professional competence in trust and estate matters in Canada, the United Kingdom and many other countries. The emphasis of members in the United States and the Seattle chapter are international and cross border issues.  He also is active in the AICPA, Washington Society of Certified Public Accountants, Canadian Institute of Chartered Accountants and Institute of Chartered Accountants of British Columbia.

 

 

Judson C. Leibee, Esq., CPA, CFO of Shangria-La Construction, LP has 15 years of experience in commercial real estate and construction with an emphasis on financial and accounting management. Leibee was the CFO of the Hardage Group overseeing the hotel development firm’s financial and accounting matters, which included over $200 million in assets and $50 million in revenue. He also served as CFO for The Kendrick Companies, a diversified firm featuring general contracting, concrete subcontracting, and commercial real estate development divisions.

 

Darren Lo has been providing transfer pricing consulting to various multinational and middle market companies for over 12 years. He has extensive experience in evaluating and comparing transfer pricing strategies, economic modeling, and providing support for planning and compliance with local transfer pricing rules. Lo has a complete understanding of transactions including intangible property migration buy‐ins and cost sharing, transfers of tangible and intangible goods, services, royalties, and loans. He has experience with companies in a wide variety of industries including technology (hardware and software), clothing and apparel, manufacturing and distribution, real estate, aerospace, automotive, food processing, and mining. 

Prior to joining Moss Adams, Lo spent seven years assisting clients, including several of the top 50 Fortune 500 companies, with transfer pricing that maximizes overall firm profits and optimizes efficient taxation. Prior to that he was a transfer pricing and economic analyst in Australia where his responsibilities included analysis of cross‐border transactions, pricing controversy in response to Australian Taxation Office (ATO) information requests and audit position papers, and preparation of “Advance Pricing Agreements” with clients on a bilateral and unilateral basis.

Lo is a Chartered Accountant with the Institute of Chartered Accountants in Australia, a member of the American Institute of CPAs (AICPA) and the California Society of Certified Public Accountants.

 

Kurt R. Lundquist, Esq., CPA has over 25 years of financial and law firm management experience encompassing CPA practice and law firm Principal Administrator and CFO positions. Currently practicing with Short, Cressman & Burgess PLLC in Seattle, Washington, Lundquist directly manages the financial affairs of the firm, and assists the Executive Committee in a multitude of firm management areas, including strategic planning and partnership matters. He is responsible for all business and operational aspects of the firm and greatly appreciates the excellent support he receives from the firm's HR/Marketing Manager, IT/Facilities Manager, Accounting and Benefit's Manager, and the entire staff.

Lundquist is a member of the American Association of Attorney-Certified Public Accountants, American Bar Association, Law Practice Management Section, Washington Society of Certified Public Accountants and the Idaho State Bar, Law Practice Management Section

 

James J. Rigos, J.D., LL.M., CPA, CMA, CFM,  is an attorney-CPA who has written and lectured widely in Attorney and CPA professional accounting, ethics, and legal topics.  He graduated from Boston University Law School and formerly served on the AICPA's Accountants Liability committee.  He is presently a life member and a national Director of the American Association of Attorney-CPAs, and a former officer and Washington State President.   He has litigated over 200 CPA malpractice and/or ethical actions before state boards and the AICPA Joint Trial Board including three appeals to the 9th Circuit Court of Appeals almost exclusively on the defense side.  He also operates a publishing company and school that provides review for the CPA and Uniform Bar exams on his own and through an international group of “affiliates.”  His Company’s books are distributed by Aspen. 

 

He lives in the Madison Park area of Seattle, Washington with his wife Doreen, who is also a teacher.  Their daughter, Sarah, recently graduated with an MPhil. in Comparative Government from Pembroke College, Oxford, U.K.

 

Joseph J. Thorndike, Ph.D., is director of the Tax History Project at Tax Analysts and a Visiting Scholar in History at the University of Virginia. He is a regular columnist for Tax Notes magazine and has also written for the New York Times, the Washington Post, the Wall Street Journal, Barron’s, Bloomberg, Time.com, the Huffington Post, and various academic journals. Thorndike is a frequent radio and television guest, appearing on shows for National Public Radio, Fox Business, CBS News, and other broadcasters. He blogs at tax.com.


Thorndike’s research explores the political economy of American taxation, with a special focus on the 20th century. He is the author (with Steven A. Bank  and  Kirk J. Stark) of War and Taxes and the editor (with Dennis J. Ventry, Jr.) of Tax Justice: The Ongoing Debate. His new book, Their Fair Share: Why Americans Tax the Rich, will be published by the Urban Institute Press in 2012. His current project, The Money Men, explores the economic stewardship of American political leaders from the Early Republic to the present day.


Thorndike holds a Ph.D. and M.A. from the University of Virginia, and a B.A. from Williams College.

 

Sydney S. Traum, BBA, JD, LLM, CPA practices law in Miami-Dade County, Florida. His professional association is “Of Counsel” to the law firm of Levey, Filler, Rodriguez, Kelso & Magilligan, LLP.   He is author of The S Corporation:  Planning & Operation and also The S Corporation Answer Book, both published by Aspen Publishers, Inc.  Recently he authored articles in The Tax Adviser and the Journal of Accountancy.  The FICPA Editorial Committee named Traum as the winner of the 2011 Writing Excellence Award for his article, “Update on S Corporations,” which was published in the January/February 2011 issue of Florida CPA Today.

 

A licensed CPA and attorney in both New York and Florida, Traum is a past president of  the American Association of Attorney-CPAs;  the Dade County Chapter of the Florida Institute of CPAs (FICPA) ; the Greater Miami Tax Institute; and Beth David Congregation in Miami.   He is a past chair of The Florida Bar Committee on Relations with CPAs.    He is currently the Board Chairman of the Florida Association of Attorney-CPAs and is Treasurer of the Harvard Club of Miami.  Traum  is currently serving as a member of the American Association of Attorney-CPAs Executive Committee,  the FICPA Federal Taxation Committee,   the American Bar Association Tax Section S Corporations Committee, The Florida Bar Probate Rules Committee,  the  American Institute of CPAs Tax Division  S Corporation Technical Resource Panel and  of the Board of Directors of the FICPA Miami-Dade County Chapter.  He is also Editor of the Baptist Health Foundation Professional Advisory Committee Newsletter.

 

Traum received his BBA from the Baruch School of the City College of New York, JD from Harvard Law School, and LLM (Taxation) from New York University Law School.  He is Florida Bar Board Certified in Taxation and also in Wills, Trusts and Estates.  Traum is rated AV (the highest rating possible) by the Martindale-Hubbell Law Directory.