TWENTY-EIGHTH ANNUAL NYSSEA CONFERENCE HONOR S HAVEN RESORT & SPA ELLENVILLE, NY OCTOBER 24-26, 2015 PRESIDENTIAL CALL TO CONFERENCE

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1 TWENTY-EIGHTH ANNUAL NYSSEA CONFERENCE HONOR S HAVEN RESORT & SPA ELLENVILLE, NY OCTOBER 24-26, 2015 PRESIDENTIAL CALL TO CONFERENCE July 2015 I want to invite you to our 28th Annual Conference. Your Board of Directors has selected October 24 th, 25 th and 26 th at Honor s Haven Resort & Spa in Ellenville, NY as our 2015 conference site. This is YOUR OFFICIAL INVITATION to participate and present your views regarding the business of the Society. We always WANT and NEED your input. Our featured speakers this year are Kevin Huston, EA, USTCP and Alan Pinck, EA. These knowledgeable and well-respected lecturers join our own NYSSEA member-speakers, Marc Dombrowski, EA and Francis X. Degen, EA, USTCP, along with Robert Kerr, NAEA Senior Director-Government Relations. We are extraordinarily privileged to have an exciting line-up of National-level instructors delivering superb education. Included as part of this official Call to Conference are the registration forms (conference and class), business agendas for the meetings and hotel registration information and rates. Please review them carefully, noting deadline dates. Registration is, once again, online, using a credit card or check for payment, although the ability to register by mail with check payment remains available. See detailed instructions below. We have a Silent Auction with the results announced live at the Banquet on Sunday evening. Please bring an item to donate to the auction. Previous bestsellers include: wine or spirits, chocolate or other sweets, homemade gifts, gift certificates, new or used books, CDs and DVDs. The proceeds benefit our Scholarship Fund! There will be two Board of Directors Meetings; the first will be Friday at 4:30 p.m. and the second meeting will be Monday at 1:00 p.m. Board meetings are open to any interested members. Also on Friday evening, attendees are welcome to visit the NYSSEA Hospitality Room starting at 7:30 p.m. Catch up with long-time friends and make new acquaintances! This Call will serve as your Notice of the Annual Meeting under Section 6.02 of the Society s by-laws. The Annual Meeting is held during lunch on Saturday. The agenda appears below: First Business Meeting Second Business Meeting Saturday, October 24, 2015 Sunday, October 25, 2015 Lunch Lunch Call to Order Approval of Minutes Treasurer s Report President s Report Reports from other Officers Nominating Committee Report/ Nominations Other Committee Reports Other Reports Adjournment Call to Order Approval of Standing Rules Nominating Committee Elections Unfinished Business Adjournment Hotel information is attached for Honor s Haven. The block rate is guaranteed until September 1 st so don t wait to reserve! A buffet breakfast in the dining room is included this year with your conference registration! Sign up now to take advantage of the Early Bird rates. Come for the top-notch education delivered by national speakers, the NYSSEA annual meeting, or for the networking with colleagues. Better yet, come for all three; just don t miss it! We re looking forward to seeing you at Honor s Haven! ANN KUMMER, EA, CPA NYSSEA PRESIDENT

2 TWENTY-EIGHTH ANNUAL NYSSEA CONFERENCE MAIL-IN REGISTRATION FORM (PAYMENT MUST ACCOMPANY REGISTRATION FORM) Feel free to copy this form if registering more than 1 person. Please print or type and complete both forms: COMPLETE CONFERENCE REGISTRATION FORM & CLASS REGISTRATION FORM NAME: NAME ON NAME TAG: ADDRESS: CITY: STATE: ZIP: COMPANY: PHONE: HOME BUSINESS OR CELL: TOTAL AMOUNT ENCLOSED: BY CHECK PAYABLE TO NYSSEA If you wish to pay by credit card, you MUST register online and pay through PayPal. You do not need a PayPal account to use this registration method. NAEA MEMBER: YES NO NYSSEA CHAPTER 1ST NYSSEA CONFERENCE: YES NO IRS PTIN MAIL REGISTRATION FORM AND PAYMENT TO: BRENDA QUINN EA, 2309 WATERSIDE WAY, COHOES, NY BUS: , FAX: , CELL brendaq@mtobinandassociates.com DEADLINES ---- REGISTER AND PAY BEFORE 10/6/15 REGISTER AND PAY AFTER 10/6/15 NAEA MEMBER NON-MEMBER NAEA MEMBER NON-MEMBER Item Amount # Amount # Total Amount # Total Entire Conference $449 (1) $475 (1) $500 (1) $550 (1) Saturday 10/24/15 $200 (2) $225 (2) $250 (2) $275 (2) Sunday 10/25/15, $280 (3) $305 (3) $330 (3) $355 (3) includes Banquet/Cocktail Hr. Monday 10/26/15 $100 (4) $120 (4) $120 (4) $140 (4) Guest...all breaks $25 $25 $25 $25 Guest 3 full breakfasts $36 $36 $36 $36 Guest...2 lunches $50 $50 $50 $50 Guest...Sunday $80 $80 $80 $80 Banquet/Cocktail Hr. Photo $25/person $25/person Bus Trip: Monticello $20/person $20/person Total Total SUNDAY BANQUET DINNER CHOICES (The hotel has a NUT-FREE kitchen Special Requests: Contact Brenda Quinn) DINNER CHOICE ATTENDEE GUEST Parmesan Crusted Chicken Sliced Beef Tenderloin Scallop & Crab Stuffed Sole Vegetarian Chef s Choice NOTE: See further instructions on the next page. Also, be sure to complete the Class Registration Form. Both this Conference Registration Form and the Class Registration Form must be returned to complete your Mail In conference registration.

3 Details for Completing the Conference Registration Form: Ø Please enter the sum of row totals on TOTAL AMOUNT ENCLOSED line. (1) Price includes 17 CE plus 1 NAEA CE, 3 full breakfasts, all breaks, 2 lunches, Cocktail Party & Sunday evening Banquet. (2) Price includes 7 CE, full breakfast, breaks, and lunch. (3) Price includes 7 CE, full breakfast, breaks, and lunch, Cocktail Party & Sunday evening Banquet. (4) Price includes 3 CE (3 IRS, 1 NAEA), full breakfast, & break. Ø SUNDAY INSTALLATION BANQUET Be sure note your dinner selection on the registration form. Ø CANCELLATION FEES: Cancel on or before Friday, October 16, $25 fee Cancel after Friday, October 16, /2 of total registration fee Ø Need a Professional Photo for your Business Card or Web Site? WE ARE PLEASE TO OFFER PROFESSIONAL PHOTOS AGAIN THIS YEAR. THE DIGITAL IMAGES WILL BE TAKEN DURING THE COCKTAIL HOUR PRIOR TO THE BANQUET SUNDAY EVENING. COST $25/PERSON (see this item listed on registration form) Ø SATURDAY EVENING EVENT ON SATURDAY EVENING, WE ARE ALSO OFFERING TRANSPORTATION TO MONTICELLO RACEWAY AND RACINO FOR $20/PERSON. TIME: 7:00PM TO 11:00PM. FOOD AND BEVERAGE AVAILABLE AT YOUR OWN EXPENSE. IF YOU SIGN UP FOR A PLAYERS CARD AT THE RACINO, YOU RECEIVE $10 OF FREE PLAY.

4 TWENTY-EIGHTH ANNUAL NYSSEA CONFERENCE REGISTRATION FORM (PAYMENT MUST ACCOMPANY REGISTRATION FORM) NAME PTIN ~~~Please check "Attend" boxes below for classes you plan to attend~~~ 8:00 AM 8:30 AM 9:00 AM 11:50 AM NOON 1:15 PM 2:55 PM 3:15 PM 4:55 PM CLASS SCHEDULE Saturday, October 24, 2015 Registration begins Welcome & Opening Remarks Ann E Kummer, EA, CPA; NYSSEA President 3 TBD Representation Open To Close Alan Pinck, EA Luncheon with first business meeting Mortgage Interest: Deductible or Not? Alan Pinck, EA Real Estate Professionals: Do They Really Exist? Alan Pinck, EA Dinner On Your Own Injured Spouse vs Innocent Spouse - The Basics and Collections Marc Dombrowski, EA IRS Correspondence: Action and Reaction Marc Dombrowski, EA 8:30 AM 9:00 AM 11:50 AM NOON Registration begins 1:15 PM 2:55 PM 2** TBD Ethics Jeopardy Kevin C Huston, EA USTCP 3:15 PM 4:55 PM 6:00 PM Sunday, October 25, TBD Statute Of Limitations Francis X. Degen, EA, USTCP Luncheon with second business meeting and elections A 4797 Primer Kevin C Huston, EA USTCP Cocktail Party/Banquet and Officer Installation The View From DC (1 CE) / Tax Reform 101 (1 CE) Robert A Kerr Sr. Director - Govt Relations, NAEA 8:00 AM Registration begins 8:30 AM 11:20 AM 3 TBD 11:30 AM 12:20 PM 1* - Monday, October 26, 2015 Affordable Care Act: The Next Generation µ Kevin C Huston, EA, USTCP New York State Updates NYS DTF Presentation ~~~Please check "Attend" boxes above for classes you plan to attend~~~ (Break at 10:40 am-11:00 am) µ(break at 10:10 am-10:40 am) *CE marked with an asterisk are valid for NAEA Credit Only **CE marked with a double asterisk do not provide Ethics Credit for CPAs

5 Honor s Haven NYSSEA Annual Conference October 24, 25 & 26 Sign up now to take advantage of the early bird rates. Remember to make your hotel reservations by September 1, Honor s Haven will not guarantee room availability after this date. Registration fees this year included three full breakfasts, break stations, two lunches, and the Cocktail Party/Banquet on Sunday evening. Our conference also provides a wonderful opportunity to network with your professional colleagues. With 17 hours of CE credits plus all the extras, this continues to be a BARGAIN! So, mark your calendars and take a few minutes now to register online or fill out the registration forms and mail them in now to take advantage of the early rates! Hotel reservations MUST be made by phone or online see below for details. GUESTROOM RATES: The Hotel is pleased to confirm the following: THREE NIGHT STAY: Traditional Room European Plan, Daily rate- Per Room, Per Night Single/Double/Triple/Quad Occupancy State & Local Tax- 10% $ /night 14.00/ night Per Night/ 3 Night Stay $154.00/night=$ GUESTROOM RESERVATIONS: Individual Reservations: Each individual guest must make their own reservation by calling (then, dial 1 for reservations) by September 1, Identify yourself as a member of NYSSEA. For ONLINE hotel reservations, go to Be sure to use GROUP CODE: NYSSEA, which identifies you as a member of NYSSEA. All reservations must be guaranteed and accompanied by a non- refundable deposit (with credit card) in the amount of $70.00/person (phone reservation) or $100/room (online reservation). Rates Include: access to indoor pool/wet & dry Sauna/Jacuzzi, Spa services, 9 hole golf course and fitness center. CHECK IN TIME: 3:00 pm CHECK OUT DATE/TIME: Monday, October 26, 2015 at 11AM

6 TWENTY-EIGHTH ANNUAL NYSSEA CONFERENCE COURSE DESCRIPTIONS SATURDAY, OCTOBER 24, 2015 Representation Open to Close (3 IRS CE) Alan Pinck, EA If you have represented clients in the past or thinking you may want to work in this area this class is designed for you. In this session we will walk you through the audit process from the different types of IRS audits to closing the audit. Areas that will be covered are interviewing your client, organizing your documents, dealing with the auditor, resolutions and closing the case with the IRS and the taxpayer. Mortgage Interest: Deductible or Not? (2 IRS CE) Alan Pinck, EA An overview of the deductibility of mortgage interest and the tracing rules when a mortgage is used for something other than acquisition debt. In this session we will look at Code Section 163- Interest specifically mortgage interest deductibility. When we may need to trace debt and when to leave it on the Schedule A. We assume all mortgage interest is deductible and we find out that it is not or at least not on Schedule A. Real Estate Professionals: Do They Really Exist? (2 IRS CE) Alan Pinck, EA In this session we will go over one of the most misunderstood tax rules. The real estate professional has been misinterpreted by the taxpayer and practitioner community as well as the IRS and Tax Court. We will discuss the benefits of qualifying as well as how to treat them on the tax return including the potential of a late election to group properties as 1 to help meet the requirement. We will review IRC 469 to understand what makes material participation vs active participation. Injured Spouse vs. Innocent Spouse The Basics and Collections (2 IRS CE) Marc J. Dombrowski, EA This course will demonstrate the difference between the two IRS forms; 8857 Innocent Spouse and 8379 Injured Spouse Allocation. For each form, we will review how the IRS processes the forms and reacts. For the 8857 Innocent Spouse Form, we will further review some basic techniques to defend the taxpayer. We will also review the pitfalls of a possible conflict of interest. We will use break out groups to learn when to use each. All attendees will receive a copy of the material, PowerPoint will be used as a.pdf format to scroll through letters. IRS Correspondence: Action and Reaction (2 IRS CE) Marc J. Dombrowski, EA Attendees will be shown actual Collections, Audit and Appeal letters, redacted for demonstration. The letters will be reviewed in detail so that attendees can learn how the IRS hides their own internal abbreviations within the correspondence. Most importantly, attendees will learn how to respond to all letters presented. We will run through an assessed tax right through collection action/levy notices. All attendees will receive a copy of the material, PowerPoint will be used as a.pdf format to scroll through letters. SUNDAY, OCTOBER 25, 2015 Statute of Limitations (3 IRS CE) Francis X. Degen, EA USTCP The general rules are simple - 3 years to assess tax and 10 years to collect the assessed tax. This session will look at some common but not routine Statute of Limitations issues that enrolled agents may encounter in their practice. Topics include amended returns, FATCA, SFRs and other exceptions to the general rules. Ethics Jeopardy (2 IRS Ethics CE) Kevin C Huston, EA USTCP This game-show approach to discussing ethical issues of tax preparation and representation will leave you wanting more! Participants will have the opportunity to discuss instructor-led topics and client situations relevant to our tax practices. Ethics is much more than just Circular 230, but you can be sure that we will cover several sections of this important document.

7 TWENTY-EIGHTH ANNUAL NYSSEA CONFERENCE COURSE DESCRIPTIONS A 4797 Primer (2 IRS CE) Kevin C Huston, EA USTCP (Participants should have a general knowledge of Sch C, depreciation, and Sch D) What goes on which part of the 4797 Sales of Business Property? This session will review the purpose of the form, what goes on each part, and how to perform the calculations that will then flow to many parts of the tax return. We will also touch on the disposition of Publicly Traded Partnerships and how to enter them on the 4797 and 8949 properly. The View from DC (1 IRS CE) Robert A Kerr, NAEA Sr. Director Govt. Relations The presentation will deconstruct the federal tax structure the influence the different branches of government exert on tax law, tax policy, and tax administration. It will focus on recent Congressional action on IRS' fiscal 2016 budget as well as promises to act on temporary tax provisions; recent executive branch action on return preparer oversight; and new Affordable Care Act provisions for tax year Attendees will learn which part of government is responsible for what part of the tax ecosystem and, more notably, how recent DC developments directly affect tax planning, preparation, and representation. Tax Reform 101 (1 IRS CE) Robert A Kerr, NAEA Sr. Director Govt. Relations The course will provide a short history of the federal income tax system, an overview of the most recent successful comprehensive tax reform act (TRA 86), and handicap efforts in the 114th Congress to overhaul the tax code. Attendees will learn about various approaches, including a flat tax, and which taxpayers stand to win or lose in the process. Attendees will also learn why potential tax reform matters when advising clients. MONDAY, OCTOBER 26, 2015 Affordable Care Act: The Next Generation (3 IRS CE) Kevin C Huston, EA USTCP (Participants should have a basic knowledge of the ACA as it applied to 2013 and 2014 individual income tax returns) What s next for the Affordable Care Act? What did we learn this past tax season? What did we find out we didn t understand well enough this past tax season? In this session, we will review the next phase of the ACA: the employer mandate. We will cover the basic employer rules for 2015 and 2016, new forms and new penalties to learn, as well as how the employer mandate will impact the 1040 returns. In addition, we will spend time on the various odd calculations you may have grappled with this past tax season: the shared policy allocation and the alternative calculation for year of marriage. Bring your questions and bring a calculator, this will be a hands-on experience. New York State Updates (1 NAEA-only CE) Suzanne Reusch, NYS Department of Taxation & Finance, Dir. Of Outreach and Taxpayer Education, Office of the Taxpayer Rights Advocate Discussion will include an overview of 2015 budget legislative changes, plus any recent legislative changes, pertinent to New York State tax filings. The presentation will also include updates to forms, filing requirements, preparer regulations and any new department policies and procedures.