On-Demand   On-Demand Web Programs

Nuts & Bolts of State and Local Tax 2013

Released on: Apr. 11, 2013
Running Time: 03:39:31

Running Time Segment Title Faculty Format
[01:18:43] State Income Tax Primer Kenneth T. Zemsky ~ Wealth & Tax Advisory Services (WTAS)
Hollis L. Hyans ~ Morrison & Foerster LLP
On-Demand MP3 MP4
[00:59:59] Sales and Use Taxes Susan Haffield ~ PwC
Carolynn Iafrate Kranz ~ Kranz & Associates PLLC
On-Demand MP3 MP4
[01:14:58] State & Local tax Issues in Corporate M&A Transactions Jack L. Harper ~ Senior Director; Domestic Tax Planning, Policy & Audit Defense, Wal-Mart Stores Inc.
Peter L. Faber ~ McDermott Will & Emery LLP
On-Demand MP3 MP4
State and local taxation has become increasingly important. The state and local tax liabilities of many companies exceed their federal tax liabilities.

PLI is delighted to present this essential program in which leading state and local tax experts will describe basic principles of state and local taxation and explore cutting-edge issues, developments and trends.

Lecture Topics 
[Total time 03:39:31]

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • Introduction and Opening Remarks* [00:05:51]
    Peter L. Faber
  • State Income Tax Primer [01:18:43]
    Hollis L. Hyans, Kenneth T. Zemsky
  • Sales and Use Taxes [00:59:59]
    Susan Haffield, Carolynn Iafrate Kranz
  • State & Local tax Issues in Corporate M&A Transactions [01:14:58]
    Peter L. Faber, Jack L. Harper

The purchase price of this Web Program includes the following articles from the Course Handbook available online:

  • Nexus--In What State Is a Corporation Taxed?
    Hollis L. Hyans, Kenneth T. Zemsky
  • Taxing Software and Cloud Computing: Yesterday's Law, Today's Technology
    Carolynn Iafrate Kranz
  • Is Taxing Services Too Taxing? A Primer on Complexity Created by States' Efforts to Expand Their Sales Tax Bases
    Carolynn Iafrate Kranz
  • Is Federal Legislation for Sales Tax Collection "Ready for Prime Time?"
    Susan Haffield
  • Impact of Sales and Use Taxes on Corporate Transactions
    Peter L. Faber
  • State and Local Income and Franchise Tax Aspects of Corporate Acquisitions
    Peter L. Faber
  • Mergers and Acquisitions: State and Local Tax Aspects (PowerPoint Slides)
    Peter L. Faber, Jack L. Harper
  • Index to Nuts & Bolts of State and Local Tax 2013

Presentation Material

  • Introduction to Sales and Use Taxes
    Susan Haffield, Carolynn Iafrate Kranz
  • Faber_Harper-Mergers and Acquisitions State and Local Tax Aspects
    Peter L. Faber, Jack L. Harper
Chairperson(s)
Peter L. Faber ~ McDermott Will & Emery LLP
Speaker(s)
Jack L. Harper ~ Senior Director; Domestic Tax Planning, Policy & Audit Defense, Wal-Mart Stores Inc.
Hollis L. Hyans ~ Morrison & Foerster LLP
Carolynn Iafrate Kranz ~ Kranz & Associates PLLC
Kenneth T. Zemsky ~ Wealth & Tax Advisory Services (WTAS)

PLI makes every effort to accredit its On-Demand Web Programs and Segments.  Please check the CLE Calculator above for CLE information specific to your state.

On-Demand Web Programs and Segments are approved in:

Alabama1, Alaska, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois , Iowa2*, Kansas, Kentucky*, Louisiana, Maine*, Mississippi, Missouri3, Montana, Nebraska, Nevada, New Hampshire4, New Jersey, New Mexico5, New York6,  North Carolina7, North Dakota, Ohio8, Oklahoma9, Oregon*, Pennsylvania10, Rhode Island11, South Carolina, Tennessee12, Texas, Utah, Vermont, Virginia13, Washington, West Virginia, Wisconsin14 and Wyoming*.

Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.

Minnesota 
approves live webcasts ONLY

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

*PLI will apply for credit upon request. Louisiana and New Hampshire: PLI will apply for credit upon request for audio-only on-demand web programs.


1Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.

 

2Iowa:  The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.

3Missouri:  On-demand web programs are restricted to six hours of self-study credit per year.  Self-study may not be used to satisfy the ethics requirements.  Self-study can not be used for carryover credit.

 

4New Hamphsire:  The approval is for three years from recorded date.

5New Mexico:  On-Demand web programs are restricted to 4.0 self-study credits per year. 


6New York:  Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats. 

7North Carolina:  A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs. 


8Ohio:  To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us.  Online programs are considered self-study.  Ohio attorneys have a 6 credit self-study limit per compliance period.  The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.

9Oklahoma:  Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.


10Pennsylvania:  PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.
 

11Rhode Island:  Audio Only On-Demand Web Programs are not approved for credit.  On-Demand Web Programs must have an audio and video component.

12Tennessee:  The approval is for the calendar year in which the live program was presented.

13Virginia: All distance learning courses are to be done in an educational setting, free from distractions.

14Wisconsin: Ethics credit is not allowed.  The ethics portion of the program will be approved for general credit.  There is a 10 credit limit for on-demand web programs during every 2-year reporting period.  Does not approve of Audio-only On-Demand Webcasts.


Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.


If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.


Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, call Customer Service (800) 260-4PLI (4754) or e-mail info@pli.edu.

 
Related Items

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Nuts & Bolts of State and Local Tax 2014 (New York, NY) Apr. 3, 2014

Handbook  Course Handbook Archive

Nuts & Bolts of State and Local Tax 2014  
Nuts & Bolts of State and Local Tax 2013 Peter L. Faber, McDermott Will & Emery LLP
 
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