Third Annual State and Local Tax Forum, 06/05
In Memory of Michael Semes '90
"Is Everything Apportionable?"
Thursday, June 5
8:00 a.m.–4:30 p.m.
Laurence E. Hirsch ’71 Classroom (Room 101)
John F. Scarpa Hall
The third annual State and Local Tax (SALT) Forum hosted by the Villanova University Graduate Tax Program will provide a venue for honest and respectful discussion of the most pertinent SALT issues of the day.
At this year's forum, legislators, tax agency executives, in-house practitioners, accountants, lawyers, and judges will answer critical questions about what is apportionable in this rapidly changing area.
This event is pending CLE and CPE credit approval. Please note registration is required. Note for virtual attendees: The Zoom link will be emailed to everyone registered for a virtual attendee ticket on the morning of the event. If you do not receive it, please check your spam or reach out to us at graduatetaxprogram@villanova.edu.
With great sadness, we share that Professor Michael Semes passed away on March 10, 2025. An alumnus from the class of 1990, Professor Semes re-joined our community as Professor of Practice in the Graduate Tax Program in 2020. He was integral part of the Graduate Tax Program and will be profoundly missed.
This program is offered free for tax professionals, to support these efforts consider making a donation to the Graduate Tax Program.
Thank you to our sponsors:
Sponsorship opportunities for this year’s event are available until April 1, 2025. Please contact Daniel Guertin, director of the Graduate Tax Program, for more information.
Agenda
Subject to change
8:00 a.m.: Breakfast & Registration
8:25 a.m.: Opening Remarks
- Mark C. Alexander, The Arthur J. Kania Dean & Professor of Law, Villanova Law
- Steven Olsen, Associate Professor of Practice & Faculty Director, Graduate Tax Program
8:30–9:30 a.m.: The One Legged Stool: Problems with States' Apportionment Formulas
- Jeffrey A. Friedman, Partner, Eversheds Sutherland
- Richard Pomp, Alva P. Loiselle Professor of Law & Board of Trustees Distinguished Professor, University of Connecticut School of Law
- Moderated by Tom Donnelly '84 BS, '89 JD, '90 MT, Senior Vice President of State & Local Tax, Comcast Corporation and Adjunct Professor, Graduate Tax Program
9:35–10:35 a.m.: Applying Sales & Use Tax in a Multijurisdictional Setting
- Andrew “Jay” Maschas, Director of Hearings and Appeals Division, Comptroller of Maryland
- Kaitlin A. McKenzie, Partner, Faegre Drinker Biddle & Reath LLP
- Moderated by David Hillegass '16 MT, Managing Director of SALT, Global Tax Management and Adjunct Professor, Graduate Tax Program
10:45–11:45 a.m.: Slicing the American Pie: Is All Income Apportionable?
- Jess Morgan, Senior Manager of Indirect Tax, Ernst & Young LLP
- Robert J. Tuinstra Jr., Senior Director, Domestic Tax Operations & Corporate Tax Counsel, Corteva Agriscience
- Moderated by Drew VandenBrul ’98 MT, Managing Director of State & Local Tax, Grant Thornton and Adjunct Professor, Graduate Tax Program
11:45 a.m.–12:45 p.m.: Lunch
12:50–1:50 p.m.: How to Try an Apportionment Case with Unusual Facts
- Eric M. Anderson, Managing Director, Andersen
- Ocean Mills, Managing Director, Global Head of Tax Controversy and State and Local Tax, BlackRock
- Marilyn A. Wethekam, Of Counsel, Council On State Taxation
- Moderated by Jennifer Karpchuk, SALT Practice Chair, Chamberlain Hrdlicka and Adjunct Professor, Graduate Tax Program
2:00–3:00 p.m.: The Legislature's Role in Defining Multistate Apportionment
- Luke Bernstein, President & CEO, Pennsylvania Chamber of Business and Industry
- Helen Hecht, Uniformity Counsel, Multistate Tax Commission
- Moderated by Steve Wlodychak, Contributing Writer, Tax Analysts
3:15–4:15 p.m.: Bench Strength: A View from the Tax Courts
4:15 p.m.: Reception