November 7, 2019 – November 8, 2019 8:00am – 4:30pm Map & Directions 602-431-0001

Arizona Federal Tax Institute Conference

Online registrations are currently closed, please call (602) 324-6847 for additional registration options


This two-day conference provides a detailed analysis of the current and recurring issues affecting the practitioner who provides tax and estate planning services to the family unit and the closely held corporation. It's a two-day conference with one-stop shopping for all the latest updates you'll need to ensure continued success.

Register for 1 day only for $299. For one day registration, please call (602) 252 - 4144 ext. 215.


Desert Willow Conference Center
4340 E Cotton Center Blvd Ste 100
Phoenix, AZ 85040-8852

Registration Time






7:30 – 8:00 On-Site Registration & Continental Breakfast

8:00 – 8:10 Opening Remarks – Welcome from the Conference Chair — Ryan Littleton

8:10 – 9:00 10 Arizona and Phoenix Metro Economic Update 
Jim Rounds, Rounds Consulting Group, Inc
Rounds will provide a national and state economic overview, including what the numbers are telling us and how public policy can impact performance.

9:00 – 10:15 Foreign Investment – U.S. Tax Guide for Foreign Investors
Burgess Raby, Raby Law Office
Get a step-by-step analysis of the tax issues and forms that may be encountered when the client is a foreign investor.  Topics to be addressed will include determining when a person is a foreign person for U.S. tax purposes, the effect of treaties on the taxation and reporting of foreign investors, determining when a U.S. trade or business may be conducted, tax-advantaged alternatives to direct investment, effects of a foreign investor investing in a U.S. limited liability company, and complying with U.S. withholding requirements.

10:15 – 10:35 Networking Break 

10:35 – 11:50 State Taxation of Trust Income
James McGettigan, Stoker Ostler Wealth Advisors
Get an interactive overview of trusts, focused on the tax attributes of common trusts used in multi-generational planning. Understand the influence beneficiaries, trustees and settlors have on trust income taxation. Receive an overview of key nuggets on recent state trust taxation updates and from two recent court cases: the SCOTUS decision in North Carolina vs. Kaestner and Minnesota’s Supreme Court ruling in Fielding vs. Commissioner of Revenue.

11:50 – 12:50 Lunch

12:50 – 2:05 Section 199A: Applications and Challenges

Phil Jelsma, Crosbie Gliner Schiffman Southard & Swanson LLP
Code Section 199A, the 20% pass-through deduction is one of the biggest changes included in the 2017 Tax Act.  This program will discuss the legislative background of Code Section 199A, as well as the IRS’ proposed and final regulations.  We will emphasize the planning opportunities presented in the final regulations, with a focus on the aggregation and specified service trade or business rules.

2:05 – 2:55 Taxation in the Cannabis and Hemp Industry
Melissa Harrington, Price Kong Co. CPAs P.A.
A marijuana business, regardless of state law, is considered to be operating an illegal activity under federal law.  Accordingly, there are numerous nuances and complications related to taxation of marijuana businesses at a federal level, starting with Code Section 280E, which disallows many expenses of these businesses.  This presentation discusses the various methodologies applied to marijuana businesses to limit the Federal tax burden and deal with the IRS.

2:55 – 3:15 Networking Break 

3:30 – 4:30 Arizona Finally Jumps on the Wayfair Bandwagon
Pat Derdenger, Louis Roca Rothgerber Christie, LLP
Arizona finally jumps on the Wayfair bandwagon and adopts economic nexus for e-commerce sales and preempts the retail classification for city tax. Arizona H.B. 2757 adopts economic nexus standards effective October 1, 2019 for internet sales made in Arizona in response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018). H.B. 2757 also requires marketplace facilitators (Amazon, et. al.) to collect the sales tax on behalf of sellers using the facilitator’s platform and requires the cities to use the state retail classification rather than the Model City Tax Code.


7:30 – 8:00 On-Site Registration & Continental Breakfast

8:00 – 8:10 Opening Remarks 

8:10 – 9:25 The Ethical Lapses of 2018-2019 and Their Lessons
Marianne Jennings, Arizona State University
Parents made contributions to charities that then funneled the money to coaches who then got the parents’ kids into Tier-One universities as special-admit athletes. Equifax had a major security breach, but had ignored warnings, and managers dumped their stock before the truth emerged. McKinsey & Co. had to settle with the Feds for its failure to disclose its interests in the parties in Chapter 11 bankruptcy, even as it negotiated repayment and restructuring deals.  Boeing’s 737 MAX airplane is grounded with serious questions about its regulatory relationships and internal silence.  Audi was indeed involved in emissions defeat device, despite its denials. In each lapse, there are lessons for all of us – how the bright, capable, and successful people lost their ways and how we can learn to catch ourselves before heading off the ethical and legal cliff.

9:25 – 10:40 Retirement Plans: Using and Designing Them to Engage Workers and Retire Early
Lisa Germano, Actuarial Benefits & Design Company
Some people work because they love what they do. Some people work because they need to in order to live the life they want and some people work to one day retire and start a new journey. No matter how much or how little you know about retirement plans, this session has everything to help you design the right one for your organization, create a goal, find ways to implement the goal and create your own personal plan. This session is about YOU, whether you own the company or are a worker. Come ready to put your thinking cap on and go home with an action plan!

10:40 – 11:00 Networking Break

11:00 – 12:15 Penalty Games: Reducing IRS Penalties
Bob McKenzie, Saul Ewing Arnstein & Lehr LLP
Each day the Internal Revenue Service asserts millions of dollars in tax penalties against taxpayers. Many of those penalties are subsequently abated because of quality representation by experienced practitioners. This presentation will cover the basics of supporting reduction of IRS tax penalties. You will learn about:

  • Reasonable Cause
  • Ordinary Business Care and Prudence
  • Internal Revenue Service Preferred Reasons for Abatement of Penalties
  • A practical approach to seeking abatement of penalties

After this session, you should be able to substantially reduce many tax penalties asserted by the Internal Revenue Service against your clients.

12:15 – 1:15 Lunch

1:15 – 2:05 Practical IT Practices for Tax Firms
Tim Klein, TAK Technology LLC
“Don’t let perfect be the enemy of the good.”
During this high-level discussion, we’ll outline some of the tasks and management practices everyone needs and offer simple, practical ways to make your IT environment function better and improve security. I will simplify terms like Encryption and Two Factor Authentication, making them easier to understand and implement. I will also share some best practices and small changes that can have a significant impact on your security and productivity.

2:05 – 2:25 Networking Break 

2:25 – 4:30 Tax Developments in 2019 - What's New
Edward K. Zollars, Thomas, Zollars & Lynch, Ltd.
This session will discuss the changes found in the Taxpayer First Act and any other legislation Congress may have enacted by the conference.  As well, we will review the regulations and other guidance issued by the IRS in its continued implementation of the changes in the Tax Cuts and Jobs Act, along with other cases, rulings and developments impacting taxes that have taken place in 2019.


Thank You to Our Gold Sponsors:
Catholic Charities Community Services
Catholic Education Arizona
Institute for Better Education
MS Consultants, LLC - Cost Segregation Studies & More

Event Leaders

Jennings, Marianne M.

Rating: 4.86

Professor Marianne Jennings is a professor emeritus of legal and ethical studies in business in the W.P. Carey School of Business at Arizona State University. She served as director of the Lincoln Center for Applied Ethics from 1995-1999.

Professor Jennings has hundreds of articles in academic, professional and trade journals. In 2006, Emerald Management Review named her article, “Ethics and Investment Management,” one of the top 50 articles in 2005. She was named a Top 100 Thought Leader by Trust Across America and one of the 100 Most Influential People in Business Ethics by Ethisphere.

She has six textbooks and monographs in circulation. The ninth edition of her Business Ethics was published in 2017. Her Seven Signs of Ethical Collapse is used as an audit tool and a primer on corporate culture.

Her columns have been syndicated, and her work has appeared in the Wall Street Journal, the Chicago Tribune, the New York Times, and Washington Post.
Professor Marianne Jennings is a professor of legal and ethical studies in business in the W.P. Carey School of Business at Arizona State University. She served as director of the Lincoln Center for Applied Ethics from 1995-1999.

Professor Jennings has hundreds of articles in academic, professional and trade journals. In 2006, Emerald Management Review named her article, “Ethics and Investment Management,” one of the top 50 articles in 2005. She was named a Top 100 Thought Leader by Trust Across America and one of the 100 Most Influential People in Business Ethics by Ethisphere.

She has six textbooks and monographs in circulation. The ninth edition of her Business Ethics was published in 2017. Her Seven Signs of Ethical Collapse is used as an audit tool and a primer on corporate culture.

Her columns have been syndicated, and her work has appeared in the Wall Street Journal, the Chicago Tribune, the New York Times, and Washington Post.

More With Jennings, Marianne M.

Klein, Timothy

Rating: 0.00

Timothy Klein is the founder of TAK Technology, a business technology service provider in Phoenix, AZ. Klein specializes in supporting accountants and attorneys and is an affiliate member of the ASCPA.

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McGettigan, James Sean

Rating: 4.67

James McGettigan has a passion for serving clients, working in collaborative team environments and supporting next generation initiatives. James has extensive experience with multi-generational tax, estate and advanced financial planning impacting ultra-high net worth families, closely held businesses and executives. He works from a net worth, cash flow and debt planning perspective, as it interplays with clients’ compensation, single/restricted stock position, retirement and estate planning goals.

James regularly volunteers for philanthropic organizations within his community and profession. He never passes up an opportunity for a hike, new fitness experience, lunch or mentorship.

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McKenzie, Robert

Rating: 4.90

Robert E. McKenzie is a Partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the Internal Revenue Service and state tax agencies. He has lectured extensively on the subject of tax representation. He has presented courses before thousands of CPA's, attorneys and Enrolled Agents nationwide. He has made numerous media appearances including Dateline NBC and The ABC Nightly News. Prior to entering private practice, Mr. McKenzie was previously employed by the Internal Revenue Service, Collection Division, in Chicago, Illinois. Robert served as a member of the IRS Advisory Council (IRSAC) which is a group appointed by the IRS Commissioner to provide advice to him and his management team (2009 – 2011). Mr. McKenzie was Vice Chair Professional Services of the ABA Tax Section (2003 – 2005). He is past Chairman of the Employment Tax Committee and past co-chair of the Task Force for Bankruptcy Legislation of the ABA Section on Taxation and past Chairman of the Chicago Bar Association Federal Tax Committee. He was Dean of the National Tax Practice Institute (1998-2002). Mr. McKenzie is the author of REPRESENTATION BEFORE THE COLLECTION DIVISION OF THE IRS and coauthor REPRESENTING THE AUDITED TAXPAYER BEFORE THE IRS and REPRESENTATION BEFORE THE UNITED STATES TAX COURT. Mr. McKenzie has received has been selected for listing by Law and Leading Attorneys where he served on its Advisory Board. He has been elected to the American College of Tax Counsel and serves as Vice President of its Board of Regents.

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Derdenger, Patrick

Rating: 4.69

Pat Derdenger advises businesses across industry sectors on federal, state, and local tax law. With more than four decades of experience in tax law, Pat has been recognized as a certified tax law specialist by the Arizona State Bar, and in 2017 received the Arizona State Bar’s “Top Tax Attorney” award.

In his extensive state and local tax practice, Pat advises businesses on corporate and individual income, multistate sales and use, and property tax matters, and counsels them on the state and local tax implications of their business transactions. He also represents clients in related litigation matters, from audits and appeals through various administrative states, as well as in federal and state courts and courts of appeals, and the U.S. Tax Court. He has obtained private tax rulings for clients on state and local tax issues and helped draft state tax legislation for clients and industry groups. Pat also advises businesses on the tax implications of various economic incentives and benefits of relocating to and operating in Arizona. In addition, he frequently represents construction industry and homebuilder clients on tax issues related to maintenance, repair, replacement, alteration (MRRA) and modification projects in Arizona.

Pat also counsels clients on federal income and employment tax matters, independent contractor/employee tax issues, responsible officer penalties, information return filing penalties, and federal and state excise taxes, and represents them in related litigation matters. Clients also turn to him for advice on constitutional issues, including the federal commerce clause, due process clause, and equal protection clause.

Pat is a frequent lecturer on state and local tax subjects to various professional audiences and continuing education programs, and he leads Steptoe’s annual construction industry tax conference.

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Jelsma, Phil

Rating: 0.00

Phil Jelsma is partner and chair of the tax practice team at Crosbie Gliner Schiffman Southard and Swanson LLP (CGS3), a California-based commercial real estate law firm. With a 30-year background in real estate exchange transactions, syndications and nonprofit corporations, Jelsma is widely recognized as a leading joint venture and tax attorneys in California. His practice focuses on limited liability company and partnership business and tax planning, and he regularly advises on entity formation, fiduciary duties, inter-partner relationships, issuance of stock and other ownership interests, recapitalizations and reorganizations, officer and director issues, corporate governance, stock option and appreciation rights plans, and contract preparation. Jelsma has written extensively on the Tax Cuts and Job Act, highlighting the reform's impact on partnerships, business entities, and investors. He has been an Adjunct Professor at the University of San Diego School of Law since 1989 where he specializes in tax law.

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Germano, Lisa

Rating: 0.00

Lisa Germano, JD, CPA, CGMA is president and general counsel, Actuarial Benefits & Design Company, an organization that assists business owners and key executives to establish and monitor retirement income goals, maintain retirement plan compliance with federal tax laws and ERISA fiduciary risk management and satisfy proper reporting and disclosure to government agencies. Retirement plan design intended to meet compensation objectives for executives and employees. Germano co-founded AB&D in 1989 with Debra D. D. Coyner, JD, CPA.
Germano is admitted to the Bars of Virginia and Ohio and is licensed as a Certified Public Accountant by the Commonwealth of Virginia. She is a Principal in the law firm of Coyner & Germano, located in Charlottesville, Virginia, a boutique law firm serving small business owners, professional athletes and horse enthusiasts.
Germano is past Chair of the Board of the Virginia Society of CPAs (VSCPA) and past Board member for the American Institute of Certified Public Accountants (AICPA). Germano has chaired numerous high level committees for the AICPA, VSCPA and the Internal Revenue Service (IRS) (Appointed Committee member by IRS Commissioner Shulman). She is currently serving on the faculty committee for the IRS Service EP/EO 2019 Joint Council meeting, co-chairs the IRS Mid-Atlantic Liaison Group and was the 2015 Tax Chair of the AICPA National Employee Benefits Conference. She is a Senior Advisor to the AICPA National Financial Literacy Commission and the AICPA Employee Benefits Tax Resource Panel.

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Zollars, Edward K.

Rating: 4.84

Edward K. Zollars, CPA, is in public practice in Phoenix, Arizona as a partner with the firm of Thomas, Zollars & Lynch, Ltd. He has been in practice for more than 35 years, specializing in tax issues for closely held businesses and individuals.

Zollars has been professionally involved with both tax and technology issues, combining the two disciplines in producing the Current Federal Tax Development Update Podcast and website, dealing with current tax issues. He has been a member of AICPA Tax Division Committees focusing on tax and technology issues and was the Tax Section’s representative on three occasions to the AICPA’s Top Ten Technologies project. He is also a member of the Phoenix Tax Workshop’s Advisory Committee and currently serves on the Tax Legislation Liaison Committee for the Arizona Society of CPAs. Zollars was selected as a Life Member by the Arizona Society of CPAs in May, 2010.

Along with writing, editing and presenting courses for Loscalzo Institute, Zollars has written articles published in Practical Tax Strategies and the Tax Adviser. He has been a frequent contributor to a number of professional tax discussion groups, and served as systems operator on the AICPA’s Accountants Forum in the mid-1990s.

He has spoken regularly on tax and technology topics since 1996, speaking before conferences sponsored by the AICPA and a number of state societies of CPAs.

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Rounds, Jim

Rating: 4.67

Jim Rounds is President of Rounds Consulting Group. The firm specializes in economic development and tax policy research, data collection and analysis, fiscal planning including revenue forecasting and budget development, strategic planning and marketing, impact and market studies and litigation support.

Rounds regularly provides advice to policymakers at the State Capitol, mayors throughout the state as well as city council members, county board members and other public and private sector leaders in the community. Rounds has delivered hundreds of economic presentations and is regularly quoted on television, radio and in printed media.

Key areas of Rounds' recent experience include analyzing and designing state tax policy and economic development reforms, analysis of transportation and utility infrastructure investments, strategic analysis related to local government budgeting, community marketing and state and local area tourism planning.

In addition to contracted research, Rounds volunteers time as an advocate for quality public policy development. Recently, Rounds has spent much time supporting the concept of “growing from within,” which includes efforts to better understand small business development issues and strategic investment in education and workforce training. Rounds is on the board of directors of the Arizona Association for Economic Development and is a member of the Joint Legislative Budget Committee’s Finance Advisory Committee, the Maricopa Association of Governments’ Economic Development Committee, the Arizona Economic Roundtable, the Surface Transportation Funding Task Force and has served on dozens of committees and task force efforts at both the state and local levels.

Previously, Rounds was a Senior Economist and Senior Budget Analyst with the Arizona Joint Legislative Budget Committee and Senior Vice President at Elliott D. Pollack & Company. Rounds has a Bachelor of Science degree and a Master of Science degree in Economics from Arizona State University.

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Raby, Burgess J. W.

Rating: 4.70

Burgess J.W. Raby is a member of the State Bars of Arizona and California, and practices with Raby Law Office in Tempe, Arizona. His law practice emphasizes international business and tax law, including the tax and legal aspects of structuring offshore operations for U.S. companies, and all facets of planning for and structuring foreign investment in the U.S. Raby has represented United States-based clients with respect to tax and business matters in numerous countries, as well as representing foreign investors seeking to invest in the United States. He also has successfully represented clients in controversies with the Arizona Department of Revenue, the California Franchise Tax Board, and the Internal Revenue Service, and in litigation before the United States Tax Court, the U.S. District Court for the District of Arizona, the United States Court of Federal Claims, and the U.S. Courts of Appeals for the Ninth Circuit and the Federal Circuit.

Raby has written extensively on domestic and international legal and tax topics, including co-authoring for a number of years a periodic column in the leading U.S. tax publication, Tax Notes. He also speaks frequently on such topics before a variety of organizations, and he has taught classes on international tax law and international business structuring as an adjunct professor at The University of Arizona's James E. Rogers College of Law annually since 1995. Additionally, he has taught courses in international business law and taxation at Arizona State University College of Law, Scottsdale Community College, Paradise Valley Community College, and Thunderbird School of Global Management.

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Ryan Littleton, CPA - Committee Chair - Hammond Travers & Tuttle, PC
Paul J. Beckert, CPA - Pinnacle Business Solutions
Ziulyn Chan, CPA - Smith Accounting & Business Solutions, P.C.
Kate E. Franklin, CPA - Tull, Forsberg & Olson, PLC
Richard Onsager, Esq. - Onsager, Werner & Oberg, PLC
Burgess Raby - Raby Law Office
Laura Robichaud - Eide Bailly LLP
Steven Scheiner, CPA - CBIZ/MHM PC
Jeffrey A. Schlichting, CPA - BeachFleischman PC
John Simpson, CPA, MBA  - Simpson Tax & Consulting, PLLC
Peggy Ullmann, CPA - Ullmann & Company, P.C.
Bob Wyndelts, Ph.D, CPA - Wyndelts & Company PLC
Edward Zollars, CPA - Thomas, Zollars & Lynch, Ltd.

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