What State and Local Tax (SALT) Practitioners Need to Know about the Federal Tax Reform and Wayfair

Originally held on Monday, January 14, 2019 | 6:00 p.m. – 8:30 p.m.


Program Co-Chairs:
Jared L. Malman
Senior Manager
Ernst & Young LLP
Amy F. Nogid
Mayer Brown LLP

  • These are busy times for SALT practitioners! The biggest federal tax reform package since 1986, the Federal Tax Cuts and Jobs Act (TCJA), was enacted on December 22, 2017, and Wayfair, which overruled the long-standing physical presence nexus requirement, was issued on June 21, 2018.  New York State and New York City and New Jersey legislators and revenue departments have responded to these major events, with New Jersey making things even more interesting by adopting combined reporting and authorizing a new amnesty program. This program features both senior New York and New Jersey tax department officials and seasoned practitioners who will address whether and how New York State, New York City and New Jersey has conformed to some of the significant provisions of the TCJA, the post-Wayfair guidance these jurisdictions have issued (and what the guidance does not address), and New Jersey’s recent legislation and how its new combined reporting provisions compare to New York’s.

    OnDemand: $129 for Members | $229 for Nonmembers

    Members who are Recent Law Graduates (not yet admitted), Newly Admitted Lawyers, In-House/Corporate Counsel, Judges (and their staff), or attorneys that practice within the Government, Academic or Not-for-Profit sectors attend this program for free.

  • John J. Ficara
    Acting Director
    New Jersey Division of Taxation
    Joe Huddleston
    Executive Director
    Ernst & Young LLP
    Zal Kumar
    Mayer Brown LLP
    Deborah R. Liebman
    Deputy Counsel, Office of Counsel
    New York State Department of Taxation and Finance
    Lance Rothenberg
    Senior Manager, State and Local Tax Services
    CohnReznick LLP
    John R. Steffy
    Andersen Tax LLC

  • 6:00 p.m. – 6:10 p.m. Opening/Introduction
    Jared L. Malman
    6:10 p.m. – 7:35 p.m. New York’s and New Jersey’s Responses to the TCJA and Wayfair
    Moderator: Amy F. Nogid
    Faculty: John Ficara, Deborah R. Liebman, Lance Rothenberg & Joe Huddleston
    7:35 p.m. – 7:45 p.m. Break
    7:45 p.m. – 8:25 p.m. New Jersey’s New Combined Reporting Regime: How Does It Compare with New York State’s and City’s Combined Reporting Systems?
    Zal Kumar & John R. Steffy
    8:25 p.m. – 8:30 p.m. Questions/Closing

  • CLE Credit
    New York:
     2.5 Professional Practice
    New Jersey:
     2.8 General
     2.0 General
     2.0 General

  • Sponsoring Association Committees:
    State & Local Taxation | Laurie Stoeckmann, Chair

    Sponsorship Opportunities are Available! Please Contact:
    Angie Avila, Manager, Membership Outreach and Sponsorships | (212) 382-6608 | aavila@nycbar.org