PENNYSLVANIA DEPARTMENT OT REVENUE 2011 FALL TAX SEMINARS SYNOPSES OF TOPICS AND SPEAKER PROFILES

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1 TOPIC: Personal Income Tax Updates The presentation will describe any changes to the Pennsylvania personal income tax law in 2011, any changes to federal tax law and policy that has an impact on Pennsylvania personal income tax returns, a review of the forms and instructions changes for 2011, a review of some of the most common forms preparation errors for Pennsylvania income tax schedules, introduction of the new Tax Practitioner Assistance Hotline and a review and discussion of various miscellaneous topics and issues important to the department and tax practitioners. SPEAKERS: David Braden, Donald Bianchi, Allen Daugherty David Braden is the Assistant to the Director for the Bureau of Individual Taxes for the Pennsylvania Department of Revenue. In his position, he is responsible for: establishing policies and procedures for the audit and review of Personal Income Tax returns; directing the form and booklet program for Personal Income Tax; speaking at tax seminars as the Personal Income Tax speaker for the Department of Revenue s Fall Tax Seminar series; and, interpreting tax laws, rules, regulations, policies and procedures for attorneys, accountants, and taxpayers concerning Personal Income Tax. He reports to the Director of the Bureau of Individual Taxes, Warren Klunk. Mr. Braden has his Bachelor s Degree in Business Economics with a concentration in Accounting from the University of Pittsburgh at Johnstown and has been a Certified Public Accountant since Employed with the Department of Revenue since 2004 as the Assistant to the Director, Mr. Braden was previously employed as an Audit Manager, Special Assistant to the Deputy Treasurer, and Assistant Deputy Treasurer with the Pennsylvania Treasury Department for fourteen years. Prior to his employment with the Commonwealth, Mr. Braden was employed in Public Accounting firms in the Pittsburgh area for seven years. Donald Bianchi is the Chief of Operations for Personal Income Tax and Property Tax Rent Rebate processing with the Bureau of Individual at the Pennsylvania Department of Revenue. In his position, he is responsible for: establishing policies and procedures for the audit, review and processing of personal income tax returns and rebate applications; assisting with development of forms and booklets; and speaking at seminars. Mr. Bianchi has his Bachelor s Degree in Business Administration from West Virginia University and has been a Certified Public Accountant since He has been employed with the Department of Revenue since 2005 and was previously employed by the Pennsylvania Treasury Department as an Audit Manager. Allen Daugherty, a Revenue Fiscal Analyst in the Bureau of Individual Taxes since April 2008, supervises the Treasury Reject Unit. In his position, he is responsible for handling the processing and correspondence related to all error returns and large dollar refunds. Before April 2008, Mr. Daugherty worked as a Personal Income Tax Specialist in the Pass Through Business Office. While working in that office he was responsible for the review of PA-20S/PA-65 entity returns to verify that the income passing through was reported correctly on individual owner PA 40 returns. Mr. Daugherty is currently pursuing an associate s degree in Accounting with the eventual goal of a bachelor s degree in accounting. With 23 credits hours in Accounting, Mr. Daugherty is well on his way toward those degrees

2 TOPIC: Pass Through Business Updates A review of current issues regarding Pennsylvania s tax treatment of partnerships, S corporations, LLCs, and estates and trusts and a discussion on basic issues of fiduciary returns, pass-through entity basis, and differences between Pennsylvania and Federal tax treatment. Receive an overview of the nonresident withholding rules and built-in gains. We will also give an update on pass-through issues being observed by the Department of Revenue. SPEAKER: Regis Egan Regis Egan is a Revenue Fiscal Analyst Supervisor with the Department of Revenue s Pass Through Business Office. His primary focus is to enforce Pennsylvania s tax requirements for pass through entities and their owners, partners and beneficiaries. He also works to seek and identify abusive tax avoidance schemes and other illegal transactions with pass through entities. Prior to joining the Department of Revenue Regis worked for thirty five years in public accounting. During that period he provided a wide range of tax services that included tax research and planning, preparation and review of protests against tax assessments, advice and assistance in complying with federal, state and local tax laws and preparation of tax returns. Regis is a member of the National Association of Tax Professionals, the West Shore CPA Group and a past member of the Harrisburg Regional Chamber State Tax Committee. He has served as an instructor for the PICPA professional tax courses and has given many public speeches on technical tax subjects and tax updates. Regis is a native of Harrisburg. He obtained a Bachelor of Science degree in accounting from Robert Morris University TOPIC: Corporation Taxes Updates The Bureau of Corporation Taxes Fall Tax Seminar will consist mainly of three topics: Reports of Change, Amended Reports, and Changes Affecting 2010 Liabilities. Reports of Change will focus on the 61 PA Code Section , which pertains to changes made to federal taxable income initiated by the federal government or the taxpayer and the filing of a Report of Change (RCT-128c). Amended Reports will cover 61 PA Code Section , which pertains to the filing of an Amended Report. The discussion will focus on Amended Report filing requirements of the taxpayer and the duties of the Department of Revenue once an Amended Report has been filed. Changes Affecting 2010 Tax Liabilities will detail changes to the Capital Stock/Foreign Franchise tax rate, valuation deduction, weighting of the Corporate Net Income three-factor apportionment and limitations involving Net Losses. SPEAKERS: Jeff Creveling, Joe Clover, John Naccarato, Greg Skotnicki Jeff Creveling is the Chief of the Taxing Division in the Bureau of Corporation Taxes and has held this position since In this capacity, Jeff supervises a staff of 50 professional and clerical employees. Jeff reviews PA and Federal Tax Laws, FASB Pronouncements, court decisions and determines how these affect the calculation of PA corporation taxes. Previously, Jeff worked as a Corporation Taxing Officer within the Department for 7 ½ years, a Training Supervisor and as a Corporation Tax Manager. Jeff also has 6 years private sector experience. Jeff obtained a Bachelor of Science Degree in Business Administration from Bloomsburg University. 2

3 Joe Clover has over 38 years experience with the Department of Revenue 19 of these years were spent with the Bureau of Corporation Taxes reviewing corporate reports. He serves as the Operations Manager for the Taxing Division. Joe supervises a staff of 3 Supervisors and some 20 Taxing Officers who analyze complex corporate tax reports, Amended Reports, and Reports of Change. He also oversees the review of Specialty Tax Reports. Joe has an Associates Degree in Accounting and has held progressively responsible managerial positions since Joe has been a member of the Governor s PRIME Core Functions Team, Dept. of Revenue Multicultural Diversity Program Planning Committee, and has initiated pc-based production and resettlement programs within the Bureau of Corporation Taxes. Joe is also responsible for the formation of the Post Settlement Unit, within the Taxing Division, that concentrates on resettlements and taxpayer post settlement inquiries. John Naccarato is a Corporation Tax Manager responsible for interviewing, hiring and developing training material and conducting training sessions within the Bureau of Corporation Taxes. John is also involved in conducting training sessions with the Bureau of Audits, Bureau of Compliance and Bureau of Collections and Taxpayer Services and the Department of the Auditor General. John has been with the Bureau of Corporation Taxes for 10 years. 4 years as a Corporation Tax Officer, 2 years as a Corporation Tax Supervisor and 4 years as a Corporation Tax Manager. John is responsible for the supervision of 3 Corporation Tax Supervisors and approximately 20 Corporation Tax Officers. John obtained a BBA in Finance from Temple University. Greg Skotnicki joined the Department of Revenue in 1973 tasked to modernize the information processing and accounting functions necessary for the administration of over a dozen corporate and business related taxes. Sophisticated accounting systems, tax examination, and compliance programs were developed through his initiative and direction. The automation of the Corporation Taxes settlement system and the establishment of a Corporate Discovery operation are two notable innovations. He is a working member of the North Eastern States tax Officials Association (NESTOA) developing multi-state tax pacts and programs such as the Personal Income Tax Domicile Agreement and the Taxation of a Deregulated Electric Industry Project. Over 35 years, his assignments have extended his tax administration duties to include the implementation of statutory changes and impacts resultant of Pennsylvania s deregulation of the electric industry and Public Utility Reality Tax programs. Supported by a well seasoned nuts and bolts knowledge of Pennsylvania s tax requirements covering a diversified business community, his daily work activities are very challenging and rewarding. Greg graduated from East Stroudsburg University in 1973, cum laude, with a Bachelor of Arts degree in Economics and Political Science TOPIC: Sales and Use Tax The presentation will include an overview of taxable services, a review of the manufacturing exemption, a review of mining as it relates to areas generally subject to sales/use tax, and various updates in sales tax laws, policies and procedures SPEAKERS: Kenneth Perry, Karen Shaw, Mark Balistrieri Ken Perry is the Program Administrator of the Sales and Use/PIT Division of the Bureau of Audits, and is responsible for establishing audit policies and procedures, audit selection, auditor training, quality control, and field audit support for the following field audit programs: Sales and Use Tax, Personal Income Tax, Public Transportation Assistance Taxes and Fees, Vehicle Rental Tax, and Employer Withholding of Pennsylvania Personal Income. Ken has been with the Department of Revenue for twenty-three years, holds a Bachelor of Science in Business Administration Accounting from Shippensburg University, and is a Certified Public Accountant. 3

4 Karen Shaw is a Tax Audit Program Specialist for the Pennsylvania Department of Revenue, Bureau of Audits, in the Sales and Use/ Personal Income Tax division. She has been with the Bureau of Audits for 23 years and is currently responsible for: monitoring the audit selection process for seven regional offices; reviewing completed audits for quality control purposes; planning, developing and administering audit training programs for Bureau and other enforcement personnel; and offering support with taxation issues and interpreting Pennsylvania tax regulations to taxpayers and field personnel. Karen holds an Associate in Science Degree in Computer Science from The Pennsylvania State University, an Associate in Science Degree in Business Administration from The Pennsylvania State University, and a Bachelor of Science Degree in Business Administration, major Accounting, from the Kutztown University of Pennsylvania Mark Balistrieri is the Regional Manager for the Bureau of Audits Pittsburgh Region. Mark is responsible for directing and performing the audits of Sales and Use Tax, Corporate Net Income Tax, Capital Stock and Foreign Franchise Taxes, Liquid Fuels and International Fuel Tax Agreement Taxes, Personal Income Tax and various other taxes administered by the Department of Revenue. Mark has worked in state and local taxes for over twenty years in both private practice and with the Department of Revenue. Mark is Certified Public Accountant TOPIC: Revenue Modernization Project Integrated Tax System Conversion Update The presentation will provide an introduction to the Revenue Modernization Project including the background and reasons for implementing an integrated tax system. In addition, it will also discuss the project scope and timeline as well as what the Department of Revenue expects to accomplish with the implementation. SPEAKERS: Donald Sheridan, Thomas Van Kirk Donald Sheridan is the Director of the Office of Integrated Tax System Business Operations (ITSBOO). ITSBOO is comprised of subject matter experts from throughout the Department assisting with the design of an integrated tax system for the Department of Revenue. Donald s most recent position with the Department was as a Forecasting Analyst Manager in the Fiscal Analysis Division, Bureau of Research, since March, In that position, he was responsible to supervise and assist with the preparation of forecasting of tax revenues and analysis of legislation, regulations and policies relating to the Commonwealth s budget. Donald began his employment with the Department of Revenue in November of 1990 in the Bureau of Compliance. Subsequent to leaving Compliance in August of 1995, he held positions in the Department until June of 1999 as the Director of the Office of Tax Amnesty and as the Taxpayers Rights Advocate. In June 1999, Donald began working as a Tax Consultant with Ernst and Young LLP. Donald returned to the Department in January 2001 as a Forecasting Analyst in the Fiscal Analysis Division of the Bureau of Research. Thomas Van Kirk is the Communications and Change Management Lead for the Revenue Modernization Project which is implementing, over the next five years, an integrated tax system for the Department of Revenue. In this capacity, he is responsible for managing stakeholder relationships and the impacts of the project on all internal and external stakeholder groups. Mr. Van Kirk has been employed by the Pennsylvania Department of Revenue since He has been instrumental in the development of the Department s website and electronic commerce applications, as well as strategic planning and business transformation initiatives. Mr. Van Kirk has a Bachelor s Degree in Business from the Univeristy of Maryland

5 TOPIC: Unemployment Compensation (Department of Labor and Industry) The presentation will include a discussion on updates to Unemployment Compensation regulations, a review of Act 72 of the Construction Workplace Misclassification Act, and a discussion on the updates to the Unemployment Compensation Management System. SPEAKERS: Kenneth Kuklar, Dinesh Parehk, Thomas Daniels Ken Kuklar is a 1985 graduate of Indiana University of Pennsylvania with a B.S. degree in Accounting. Upon graduation from I.U.P. Ken was hired by the Audit Bureau of Circulations (ABC) as a field auditor. Ken began his career with the Office of Unemployment Compensation Tax Services in 1987 as a tax agent trainee. In 2001 Ken was promoted to the Manager of the Uniontown OUCTS office. Through the years Ken has worked on various projects ranging from the initial implementation of laptops with OUCTS to currently the Employer s Outreach Program. Ken is also a member of the Department of Labor & Industry s Speakers Bureau. Ken lives in Uniontown, PA with his wife and three daughters. Dinesh Parekh has been with UC Tax Services for 18 years. He is currently the UC Tax Office Manager of Bristol FAS office in Bucks County. Prior to becoming manager, Dinesh worked as a UC Tax Agent in Bucks County for 15 years. Dinesh obtained his Master s degree in Accounting & Auditing in Dinesh lives with his wife and two daughters in Bensalem, PA. Thomas Daniels is the Manager of the Unemployment Compensation Tax Services field office in Wilkes- Barre, PA. In his position he is responsible for directing the audit and collection initiatives of the field office as well as providing interpretation of the UC Law to staff and employers. Mr. Daniels earned both a Bachelor s Degree and a Master s Degree in Finance from the University of Scranton TOPIC: An update of Business Use Tax and Voluntary Compliance and Post-Amnesty Initiatives The Bureau of Enforcement Planning, Analysis, and Discovery (EPAD) will present information on voluntary compliance programs, including a review of the Business Use Tax program. Improved consumer awareness of individual Use Tax obligations will be discussed while highlighting the newly added line on the Personal Income Tax Return (PA-40) to report Use Tax. Voluntary Compliance Initiatives inform taxpayers and their representatives regarding tax obligations, broaden the taxpayer base, and level the playing field for Pennsylvania businesses. SPEAKERS: Kevin Milligan, William Hartman, James Foster, Mark Balistrieri Kevin Milligan has 28 years of experience in state tax administration and compliance including 23 years of service with the Pennsylvania Department of Revenue. Currently, Mr. Milligan serves as Director of the Bureau of Enforcement Planning, Analysis and Discovery (EPAD) and has responsibility for the coordination of strategic planning for the agency s enforcement program and direction of Voluntary Compliance Initiatives and Discovery Programs. Previously, he served on Revenue s management team in various capacities with Fiscal Management, Corporation Tax, Individual Tax, Research, and Compliance Bureaus and the Executive Office. Mr. Milligan is part of the management team that conceived and implemented an enforcement planning unit to improve the coordination and effectiveness of the state s tax compliance program. EPAD has provided the program planning and management for Voluntary Compliance Initiatives to improve taxpayer knowledge and compliance with Business Use Tax, Cigarette Tax and Motor Vehicle Understated Value. Mr. Milligan obtained a Bachelor of Arts degree in Mathematics from Messiah College in Grantham, PA and Masters of Science degree in Public Policy Analysis and Management from the Heinz School at Carnegie Mellon University in Pittsburgh, PA. 5

6 William Hartman has 19 years of experience in state tax administration and compliance with the Pennsylvania Department of Revenue. Currently, Mr. Hartman serves as Chief of Planning in the Bureau of Enforcement Planning, Analysis and Discovery (EPAD). His current responsibilities include supervising research projects related to voluntary compliance initiatives and planning for post Amnesty Enforcement actions. He also continues to assist in administering the Business Use Tax and Motor Vehicle Understated Value programs. Prior to his service in EPAD, he worked 15 years in the Bureau of Audits. During that time his responsibilities included conducting field audits, audit review and defense, development of the sales and use tax audit manual as well as designing and implementing various components of the Department s auditor training program. Mr. Hartman has spoken on behalf of the Department at previous seminars and workshops. Mr. Hartman obtained a Bachelor of Science degree in Business Administration from Elizabethtown College in Elizabethtown, PA and received his CPA license while working with the Department. James M. Foster has 7 years of experience in state tax administration and compliance with the Pennsylvania Department of Revenue. Currently, Mr. Foster serves as a Fiscal Analyst in the Projects Division of the Bureau of Enforcement, Planning, Analysis, and Discovery (EPAD). His current responsibilities include assisting in the administration of the Business Use Tax Voluntary Compliance Program, developing and initiating compliance initiatives, and other outreach and education initiatives. Prior to his service in EPAD, he worked in the Bureau of Compliance as the Bankruptcy Division Chief. During that time his responsibilities included managing division personnel in the application of State and Federal Bankruptcy codes, laws, and claims. Prior to serving as Bankruptcy Chief he worked with Collections and Taxpayer Services (CATS) as a Research Analyst /Special Agent and Enforcement Officer, developing research and analysis platforms for various Revenue programs including Act 46 Citation Program and Wage Garnishment. Mr. Foster obtained a Bachelor of Arts degree in Economics from the University of Pittsburgh as well as a Masters of Divinity at Mt. St. Mary s Seminary/University. 6