REGISTRATION AND CONTINENTAL BREAKFAST

8 a.m.

OPENING REMARKS

8:30 a.m.

INTERNATIONAL TAX EFFECTS OF 2017 TAX REFORM AND POTENTIAL EFFECT ON CROSS-BORDER BUSINESS

Discussion of changes to international taxation as a result of 2017 tax reform.

CHAPMAN: Agustin Ceballos, Seltzer Caplan McMahon Vitek Artemiza Q. Schumacher, Rivera & Schumacher, APC

GOLDEN GATE: Patrick Martin, Procopio William Skinner, Fenwick & West

8:35 a.m. - 10:05 a.m.

MAJOR CHANGES IN CALIFORNIA STATE ADMINISTRATIVE TAX APPEALS

This program will review the impact of AB 102 & 131 (2017) on California administrative tax appeals. It will start with a review of the creation of the Office of Tax Appeals (OTA) and a discussion of its jurisdiction. Next, it will cover the practical implications of appealing to newly created OTA and the freshman class of Administrative Law Judges. Finally, the presentation will go over the general procedures and time-lines for appeals with OTA and discuss OTA structure and future plans. Extra time for Q&A will be reserved.

CHAPMAN: Jackie Zumaeta, Assistant Chief Counsel at Office of Tax Appeals

GOLDEN GATE: Kristen Kane, Chief Counsel at Office of Tax Appeals

10:10 a.m. - 11:40 a.m.

LUNCH

11:45 a.m. - 12:15 p.m.

ETHICAL CONSIDERATIONS IN TRANSACTIONAL TAX PLANNING

When representing entities in transactional tax planning, there are many ethical issues to consider before and during the representation, such as identifying the client, avoiding conflicts of interest in joint representation, and the effective use of waivers. This session will focus on these issues and whether it is a good idea to move forward with such representation and what steps should be taken to protect yourself.

• Kevan McLaughlin, McLaughlin Legal
• Edward J. McIntyre, Attorney at Law

GOLDEN GATE:

• Basil J. Boutris, Vaught & Boutris
• Matthew D. Carlson, Wagner Kirkman Blaine Klomparens and Youmans, LLP

12:20 p.m. - 1:50 p.m.

QUALIFIED SMALL BUSINESS STOCK

Discussion of IRC sections 1202 and 1045 regarding the gain exclusion for Qualified Small Business Stock. This topic is particularly important in light of the 2017 tax reform.

CHAPMAN:

• Mark Morris, LevitZacks
• Michael C. Friedman, LevitZacks

GOLDEN GATE:

• Christopher A. Karachale, Hanson Bridgett
• Tracy Hom, Realize CPA

1:55 p.m. - 3:25 p.m.

INCOME TAX UPDATE 2018

The presentation will focus on federal income tax developments in the past year that impact individual taxpayers and closely-held businesses. The first area to be reviewed will be federal tax legislation enacted during the past year. Next, proposed legislation and tax reform will be discussed. The final part of the presentation will review the important cases, rulings, notices, and regulations, including areas that the IRS has targeted for audit and litigation.

CHAPMAN:

• Lisa Nelson, Law Offices of A. Lavar Taylor LLP
• Aaron T. Vaughan, KPMG

GOLDEN GATE: Annette Nellen, Director, MST Program at San Jose State University

3:30 p.m. - 5 p.m.