Michael Giovannini and Zach Gladney will present at this conference hosted by the Council on State Taxation (COST).
Michael’s session is titled “Emerging Issues Associated with Unclaimed Property.” States are getting more aggressive in the unclaimed property area and shortening their dormancy periods, asserting claims to new types of obligations, and hiring contingent fee auditors. This session will provide an overview of the states’ unclaimed property practices and cover recent unclaimed property legislation and litigation. It will bring you up to date on the latest unclaimed property issues.
Zach’s first session is titled “Jurisdictional Nexus and Constitutional Limitations.” The ability of a state to impose a corporate income tax is limited in a number of different ways and this session will explore limits on state taxation imposed by:
- The Due Process Clause, the Commerce Clause, and P.L. 86-272
- Specific state statutory and constitutional restrictions
- The U.S. Supreme Court decision in Wayfair
Zach’s second session is titled “Acquisitions, Mergers and Divestitures.” The session will cover the do’s and don’ts of conducting a due diligence review, verifying that documents are drafted correctly, mitigating successor liability issues and considering issues after the transaction.
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