Executive Tax Update 2013 June 24 26, 2013 Washington, DC Sunday, June 23 6:00pm 9:00pm ETU Welcome Reception Potomac/Riverview Terrace DAY 1: Monday, June 24 6:30am 8:00am Breakfast 8:00am 9:30am General Session with Americas Vice Chair -Tax Kate Barton Potomac Ballroom AB 9:30am 10:00am 10:00am 11:30am General Session (cont.) Potomac Ballroom AB 11:30am 12:45pm Lunch 12:45pm 2:00pm Breakout 1 Advanced Topics in Accounting for Income Taxes Woodrow A Advanced Topics in State Income Tax- Nexus and Constitutional Challenges Maryland B Affordable Care Act (ACA): Overview Maryland C Controversial Global Tax Trends Maryland D Courageous Conversations Why We Avoid Them! (1 st of 2 offerings) Potomac 1-3 Cross Border M&A Technical Update (1 st of 2 offerings) Maryland A Family Business Dynamics (PFS) National Harbor 4-5 Flow-Through: To Be or Not to Be? That is the Question National Harbor 2-3 FSO Asset Management Debt Issues - Lending, Restructuring and ECI Woodrow BCD Concerns FSO Recent Developments Affecting Debt and Equity Analysis Maryland 1-2 Global Mobility Tax Update National Harbor 10-11 Hooks, Lines and Sinkers: Issues with Hook Stock (1 st of 2 offerings) Maryland 3-4 Human Capital - What You Need to Know (Part 1 Overview for TALs) Chesapeake AB Independence for Professionals in the TAL Role (1 st of 2 offerings) Chesapeake 1 2013 EYGM Limited 1 Executive Tax Update 2013
2:00pm 2:30pm Leading with a Global Mindset (1 st of 2 offerings) Annapolis 3-4 Meals and Entertainment (M&E) Studies Chesapeake D-F Sales & Use Taxes and Cloud Computing Chesapeake G-I Strategic Relationship Management to Drive Revenue (1 st of 2 offerings) Chesapeake 4-6 Sustainability and Cleantech Tax Matters Update National Harbor 6-7 Tax Function Triggers to Bring in Our TPA Practice Annapolis 1-2 Tax Knowledge and Research Tools (1 st of 3 offerings) Baltimore 1-2 The Global Corporate Tax Landscape: Anticipating, Evaluating and Responding to the Changing Environment National Harbor 12-13 Vision 2020 Best Teams: Leveraging to Maximize Margin and Overall Engagement Financial Success (1 st of 3 offerings) Baltimore 3-5 What Every TAL Needs to Know about Exempt Organization Tax Opportunities for Their Taxable Clients Chesapeake 2-3 Worker Classification & HR Risk Maryland 5-6 2:30pm 3:45pm Breakout 2 3:45pm 4:15pm 4:15pm 5:30pm Breakout 3 Advanced Topics in Accounting for Income Taxes (cont.) Woodrow A Affordable Care Act (ACA): Markets & Technical Update Maryland C Consolidated Returns and Foreign Corporation Transactions (1 st of 2 offerings) Woodrow BCD Current Developments in Internal Restructuring (1 st of 2 offerings) Maryland B Current M&A Developments (1 st of 2 offerings) Maryland D Current Topics and New Developments in Federal Tax Credits and Incentives Baltimore 1-2 Exposing the Disguised Sale Rules Potomac 4-6 Family Business Governance (PFS) Baltimore 3-5 FSO Hedge Fund Issues Investing in Debt and Distressed Debt National Harbor 10-11 Human Capital - What You Need to Know (Part 2) Chesapeake AB Inbound Developments I Potomac 1-3 Information Reporting and Withholding for Financial Services Organizations Maryland 3-4 International Tax Developments for TALs (1 st of 2 offerings) Maryland 1-2 Inventory Tax Planning, Opportunities and Pitfalls Chesapeake G-I ITS Year in Review (1 st of 2 offerings) National Harbor 2-3 Leading with a Global Mindset (2 nd of 2 offerings) Annapolis 3-4 Operational Transfer Pricing Maryland A Sales & Use Tax Update Chesapeake 4-6 State Tax Policy Update National Harbor 6-7 Strategic Relationship Management to Drive Revenue (2 nd of 2 offerings) National Harbor 4-5 TARAS for ITS SMPs / Advanced Topics in Accounting for Income Taxes Woodrow A Tax Effective Treasury Centers Maryland 5-6 Tax Treaty Considerations for Global Mobility and Impact on Business Chesapeake D-F Travelers TQ&RM Year-in-Review (1 st of 2 offerings) Annapolis 1-2 Workforce Incentives: An Untapped Source for Reducing the Cost of Human Capital Chesapeake 2-3 Achieving Pursuit Excellence (1 st of 3 offerings) Maryland B 2013 EYGM Limited 2 Executive Tax Update 2013
Acquisitions and Dispositions of Intangible Assets (1 st of 2 offerings) Maryland D Advanced Topics in Accounting for Income Taxes (cont.) Woodrow A Affordable Care Act - Downstream Services Potomac 4-6 Circular 230 Standards and Responsibilities for Tax Professionals: What are the Woodrow BCD Rules and What do They Mean for Me and My Client (1 st of 2 offerings) Courageous Conversations Why We Avoid Them! (2 nd of 2 offerings) Potomac 1-3 Current Global Mobility Policy Trends and Transformation Opportunities Maryland A FATCA for the Financial Services Industry Chesapeake D-F Financial Products / Transactions Update Maryland 3-4 FSO Hedge Fund Issues Investing in Debt and Distressed Debt (cont.) National Harbor 10-11 Inbound Developments II Annapolis 1-2 Insurance Update and Sector Meeting (4:15-6:30) Chesapeake 1 Intercompany Financing for Non-Financial Services Clients Baltimore 3-5 Inventory Tax Planning, Opportunities and Pitfalls (cont.) Chesapeake G-I Legal Entity Rationalization (1 st of 2 offerings) National Harbor 12-13 Partnerships in International Planning Maryland C State Income Tax Update National Harbor 2-3 Tax Knowledge and Research Tools (2 nd of 3 offerings) Baltimore 1-2 TPA for Indirect Tax Chesapeake 4-6 Transaction Costs Update: Current Developments and Recent Issues Chesapeake 2-3 Use of Life Insurance in a Closely Held Business (PFS) Annapolis 3-4 VAT Opportunities in Technology and Strategic Growth Markets Maryland 1-2 5:30pm 6:30pm Break 6:30pm 10:00pm ETU Group-wide Dinner / Entertainment Potomac Ballroom AB DAY 2: Tuesday, June 25 6:30am 8:00am Breakfast 8:00am 10:00am General Session Potomac Ballroom AB 10:00am 10:30am 10:30am 11:45am Breakout 4 Accounting for Income Tax: Important Areas of Focus and New Developments Woodrow A (1 st of 3 offerings) Accounting Methods: Planning and Risk Management Update Maryland C Advanced Topics in State Income Tax - Apportionment Factors and UDITPA 18 Maryland A Current Topics Around U.S. Employment Wage Reporting and Withholding Maryland B Divisive Transactions: Transactional Planning Opportunities Chesapeake D-F FSO Hedge Fund Investing in CDOs/CLOs Chesapeake AB FSO Hedge Fund Partnership Hot Topics Potomac 4-6 Fundamentals and Traps Regarding Debt Restructuring National Harbor 12-13 Global Trends in Resolving Transfer Pricing Disputes Woodrow BCD 2013 EYGM Limited 3 Executive Tax Update 2013
Independence for Professionals in the TAL Role (2 nd of 2 offerings) National Harbor 4-5 Integrating Site Selection and Incentives Management with the Cap-Ex Maryland 3-4 Lifecycle International Tax Developments for TALs (2 nd of 2 offerings) Potomac 1-3 ITS Year in Review (2 nd of 2 offerings) Baltimore 3-5 Section 382 in Deals, Compliance and Tax Provisions (1 st of 2 offerings) Chesapeake 4-6 Supply Chain: Subpart F Issues Maryland D Taking Partnerships Public Chesapeake G-I Tax Accounting Issues in M&A Transactions (1 st of 2 offerings) National Harbor 10-11 Taxation of Treasury Activities: Planning Opportunities and IRS Audit Issues Maryland 1-2 Wealth Transfer Planning Techniques (PFS) National Harbor 2-3 11:45am 1:00pm Lunch 1:00pm 2:15pm Breakout 5 Accounting Methods: Planning and Risk Management Update (cont.) Maryland C Advanced Wealth Transfer Planning Techniques (PFS) Baltimore 3-5 Consolidated Returns and Foreign Corporation Transactions (2 nd of 2 offerings) National Harbor 2-3 Creating Client Connections: Social Styles Chesapeake G-I Current Topics in IRS Risk Management and Tax Controversy Potomac 1-3 Domestic Structuring Services Woodrow BCD Foreign Tax Credits and Repatriation Planning Woodrow A FSO State and Local Tax Developments Affecting the Financial Services Maryland D Industry HR Issues in Transactions Chesapeake D-F Incentives and Credits for TALs National Harbor 12-13 Intangible Property Alignment Potomac 4-6 International Tax Legislative Update National Harbor 10-11 Latin America and Canadian Tax Accounting Considerations Maryland 1-2 Leasing: Current Developments and Trends in Equipment and Real Estate Maryland 3-4 Leasing Managing Global Compensation within International Assignment Programs Chesapeake 4-6 Partnerships: Current Developments and Related Tax Technical Matters Maryland A The Growing Importance of Sales and Use Tax Disclosures in Financial Annapolis 1-2 Statements TQ&RM Year-in-Review (2 nd of 2 offerings) National Harbor 4-5 Troubled and Bankrupt Company Update Annapolis 3-4 VAT Update Baltimore 1-2 Vision 2020 Best Teams: Leveraging to Maximize Margin and Overall Engagement Financial Success (2 nd of 3 offerings) 2:15pm 2:45pm 2:45pm 4:00pm Breakout 6 Maryland B Accounting for Income Tax: Important Areas of Focus and New Developments Maryland B (2 nd of 2 offerings) Achieving Pursuit Excellence (2 nd of 3 offerings) Annapolis 1-2 Capitalization and Recovery of Tangible Property National Harbor 10-11 C-corp to REIT Conversions National Harbor 6-7 Creating Client Connections: Social Styles (cont.) Chesapeake G-I 2013 EYGM Limited 4 Executive Tax Update 2013
4:00pm 4:30pm 4:30pm 6:30pm 6:30pm 7:00pm 7:00pm 7:30pm Current Developments in the Retail / Consumer Products Sector Chesapeake AB Current M&A Developments (2 nd of 2 offerings) Potomac 1-3 Effectively Managing Tax Reporting and Compliance Engagements National Harbor 12-13 FSO International Tax Developments Affecting the Financial Services Industry National Harbor 2-3 Global Compensation Trends and Technical Update Annapolis 3-4 HR Performance Improvement Chesapeake 4-6 Indirect Tax Seminar (Mandatory for Indirect Tax professionals) Potomac CD Information Reporting and Withholding for Multinational Companies Chesapeake D-F Investing in Asia Maryland 3-4 Partnerships: Current Developments and Related Tax Technical Matters (cont.) Maryland A Section 382 in Deals, Compliance and Tax Provisions (2 nd of 2 offerings) Maryland 5-6 Section 1031 Like-Kind Exchanges: Current Developments and Trends Chesapeake 1 Serving the Family Office Potomac 4-6 Standards Required to Avoid Taxpayer and Preparer Penalties Chesapeake 2-3 Supply Chain: Value-based Fees and Changes in Risk Assumption (CIRA) National Harbor 4-5 Tax Accounting Issues in M&A Transactions (2 nd of 2 offerings) Baltimore 3-5 Tax Knowledge and Research Tools (3 rd of 3 offerings) Baltimore 1-2 Winning in the Middle and Strategic Growth Markets Maryland 1-2 Sub-Service Line Meetings BTS Sub-Service Line Meetings o Exempt Organizations Breakout Maryland 3-4 o Global Compliance & Reporting US and Global Services Breakout Potomac AB o Personal Financial Services Breakout National Harbor 12-13 o Quantitative Services Breakout National Harbor 2-3 o Tax Accounting and Risk Advisory Service Breakout Maryland A o Tax Controversy and Risk Management Breakout Maryland 1-2 o Tax Performance Advisory Breakout National Harbor 4-5 Human Capital Sub-Service Line Meeting Potomac 1-3 o Human Capital Breakout Annapolis 1-2 o Human Capital Breakout Annapolis 3-4 o EFS Breakout National Harbor 8 Indirect Tax Seminar Potomac CD o Income Tax Breakout National Harbor 10-11 o Sales Tax Breakout Chesapeake G-I o Credits & Incentives Breakout Chesapeake D-F o VAT / Customs Breakout Chesapeake 2-3 o Employment Tax Breakout Chesapeake 1 o Property Tax Breakout Chesapeake AB ITS Sub-Service Line Meeting Maryland CD TAS Service Line Meeting Potomac 4-6 TQ&RM / TQL Meeting National Harbor 6-7 Break Sub-Service Line Receptions BTS Sub-Service Line Potomac AB Foyer 2013 EYGM Limited 5 Executive Tax Update 2013
7:30pm 9:30pm Human Capital Sub-Service Line Potomac 1-3 Foyer Indirect Sub-Service Line Potomac CD Foyer ITS Sub-Service Line Woodrow ABCD Foyer TAS Service Line Potomac 4-6 Foyer TQ&RM / TQL National Harbor 6-7 Foyer Sub-Service Line Dinner/Awards BTS Sub-Service Line Dinner Potomac AB Human Capital Sub-Service Line Dinner Potomac 1-3 Indirect Sub-Service Line Dinner Potomac CD ITS Sub-Service Line Dinner Woodrow ABCD TAS Service Line Dinner Potomac 4-6 TQ&RM / TQL Dinner National Harbor 6-7 9:30pm 11:00pm ETU Group-Wide Networking Reception Potomac Foyer DAY 3: Wednesday, June 26 6:00am 8:00am 6:00am 8:00am Breakfast Luggage Drop-off 8:00am 9:15am Breakout 7 Woodrow Ballroom BC Achieving Pursuit Excellence (3 rd of 3 offerings) National Harbor 4-5 Advance Issues in Federal and State Tax Credits: Financing Capital projects using New Markets Tax Credits and Historic Rehabilitation Tax Credits; Chesapeake G-I Reducing Effective Tax Rate via Investments in Federal and State Tax Credits Circular 230 Standards and Responsibilities for Tax Professionals: What are the Chesapeake 4-6 Rules and What do They Mean for Me and My Client (2 nd of 2 offerings) Cross Border M&A Technical Update (2 nd of 2 offerings) National Harbor 10-11 Current Developments in Exempt Organization Tax Chesapeake 2-3 Current Developments in Internal Restructuring (2 nd of 2 offerings) National Harbor 2-3 Current Developments in the Life Sciences Sector Baltimore 3-5 Current Developments in the Oil and Gas Sector Chesapeake D-F Executive Compensation Update Potomac 4-6 FSO Asset Management Industry Update Maryland B Hooks, Lines and Sinkers: Issues with Hook Stock (2 nd of 2 offerings) Chesapeake AB International Compliance and Quantitative Services Update Potomac 1-3 International Social Security Hot Topics and Technical Update Maryland 3-4 Medical Devise Excise Tax Annapolis 1-2 OECD Base Erosion and Profit Shifting Report: Transfer Pricing and Supply Maryland CD Chain Planning Implications Positioning Customs Tax Savings Projects for TALs Chesapeake 1 Research Tax Credits and Incentives: It s Not the Same Old, Same Old Annapolis 3-4 Section 1411: Implications and Planning National Harbor 6-7 Section 199: A Fresh Look and Unique Opportunities Baltimore 1-2 Shaping Highest Performing Teams (1 st of 2 offerings) Maryland A 2013 EYGM Limited 6 Executive Tax Update 2013
9:15am 9:45am 9:45am 11:00am Breakout 8 State Income Tax Look Back Review National Harbor 12-13 The Value & Approach to Tax Involvement in Finance Transformation and ERP Maryland 1-2 Transaction Cost Analysis: More Than Just Bright Lines, Success-Based Fees and M&A What You May Not Know About Cloud Computing and its Tax Impact to Your Industry Maryland 5-6 Potomac CD Accounting for Income Tax: Important Areas of Focus and New Developments National Harbor 4-5 (3 rd of 3 offerings) Acquisitions and Dispositions of Intangible Assets (2 nd of 2 offerings) Maryland CD Current Developments in the Power & Utilities Sector Maryland 1-2 Current Topics in Transfer Pricing Economics Potomac 1-3 FSO Hedge Fund Financial Products National Harbor 10-11 FSO Interesting Transactions of the Past Year Chesapeake 2-3 Global Pension Considerations Chesapeake 4-6 Global Tax Controversy and Risk Management Annapolis 1-2 Indirect Tax for TALs Baltimore 3-5 Interesting Cross Border Deals Potomac 4-6 International Tax Traps for the Wary Maryland B Investing in Latin America Chesapeake AB Legal Entity Rationalization (2 nd of 2 offerings) National Harbor 12-13 Legislative Trends and Developments in Statutory Incentives Chesapeake 1 Payroll: Trends, Risks and Globalization Chesapeake G-I Real Estate Update and Planning Matters National Harbor 2-3 Research Tax Credits and Incentives: It s Not the Same Old, Same Old (cont.) Annapolis 3-4 Section 1411: Implications and Planning (cont.) National Harbor 6-7 Section 199: A Fresh Look and Unique Opportunities (cont.) Baltimore 1-2 Shaping Highest Performing Teams (2 nd of 2 offerings) Chesapeake D-F Standards Required to Avoid Taxpayer and Preparer Penalties Maryland 3-4 State Tax Controversy Maryland A Transaction Cost Analysis: More Than Just Bright Lines, Success-Based Fees and M&A (cont.) Maryland 5-6 Vision 2020 Best Teams: Leveraging to Maximize Margin and Overall Engagement Financial Success (3 rd of 3 offerings) Potomac CD 11:00am 11:30am 11:30am 1:00pm General Session with Colin Powell Potomac Ballroom AB 1:00pm Lunch Boxed lunch Potomac Foyer 1:15pm Luggage Pick-Up / Bus Departure Begins Woodrow Ballroom BC 2013 EYGM Limited 7 Executive Tax Update 2013