Loews Vanderbilt Hotel October 27-29, 2021 Nashville, TN www.HartmanSaltForum.org - GOLD LEVEL SPONSORS: SILVER LEVEL SPONSORS
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GOLD LEVEL SPONSORS:
SILVER LEVEL SPONSORS:
Loews Vanderbilt Hotel
Nashville, TN
October 27-29, 2021
www.HartmanSaltForum.orgFORUM INFORMATION
The 28th Annual Paul J. Hartman SALT Forum provides industry, practitioners
and state revenue employees the opportunity to participate in a quality
program exploring significant national developments and trends in state
and local taxation. This year’s Forum will be held in-person at the Loews
Vanderbilt Hotel in Nashville, TN. In addition to the in-person Forum, there
will be a basic virtual option available for all program sessions. See the
Registration Form for pricing information for this option.
BOARD OF TRUSTEES
G. Michael Yopp, Esq. J. Mark McCormick, CPA
President, Board of Trustees Newell Brands
Waller Lansden Dortch & Davis, LLP Atlanta, Georgia
Nashville, Tennessee
Brad Withrow, CPA
John O. Pearce, CPA EY
Treasurer, Board of Trustees Nashville, Tennessee
EY–Retired
Nashville, Tennessee Sameera Lowe
Executive Director
William F. Buechler, CPA P.O. Box 1907
Secretary, Board of Trustees Brentwood, TN 37024
Crowe LLP 615-668-0222
Brentwood, Tennessee sameera@hartmansaltforum.org
Troy Deason, CPA Camille O’Donnell
HCA Healthcare, Inc. Support
Nashville, Tennessee 615-400-6644
support@hartmansaltforum.org
Joseph W. Gibbs, Esq.
Bradley LLP Emeritus Trustees
Nashville, Tennessee
John L. Coalson, Esq.
Kendall L. Houghton, Esq. Alston & Bird LLP
Alston & Bird LLP Atlanta, Georgia
Washington, DC
Ronald Lee Grubbs, Jr., CPA
Joe B. Huddleston, Esq., LL.D. HCA Healthcare, Inc.
EY Nashville, Tennessee
Washington, DC
James M. McCarten, Esq.
Stephen Jasper, Esq. Burr & Forman LLP
Bass, Berry & Sims PLC Nashville, Tennessee
Nashville, Tennessee
Michael D. Sontag, Esq.
J. William McArthur, Jr., Esq. Bass, Berry & Sims PLC
TE Connectivity - Retired Nashville, Tennessee
Berwyn, Pennsylvania
Charles A. Trost, Esq.
Waller Lansden Dortch & Davis, LLP
Nashville, Tennessee
ADVISORY BOARD
John Amato, Esq. Mark E. Holcomb, Esq. Carley Roberts, Esq.
PwC Dean Mead Pillsbury Winthrop Shaw
Stamford, Connecticut Tallahassee, Florida Pittman LLP
Sacramento, California
Eric Andersen, Esq. Hollis L. Hyans, Esq.
Andersen Blank Rome LLP Tony Robinson, Esq.
San Francisco, California New York, New York EY
Chicago, Illinois
William M. Backstrom, Jr., Esq. Brian Kirkell, Esq.
Jones Walker LLP RSM US LLP Alexandra Sampson, Esq.
New Orleans, Louisiana Washington, DC The Hearst Corporation
Charlotte, North Carolina
Karen J. Boucher, CPA Douglas L. Lindholm, Esq.
FIST Coalition LLC Council On State Taxation Mark F. Sommer, Esq.
Egg Harbor, Wisconsin Washington, DC Frost Brown Todd LLC
Louisville, Kentucky
Erik Burgos, Esq., CPA Janette M. Lohman, Esq.
RKA Worldwide Group Thompson Coburn LLP Judge William L. Thompson
Chantilly, Virginia St. Louis, Missouri Thompson State Tax Consulting
Montgomery, Alabama
Loren L. Chumley, Esq. Pilar Mata, Esq.
KPMG LLP Tax Executives Institute Maria Todorova, Esq.
Nashville, Tennessee Washington, DC Eversheds Sutherland (US) LLP
Atlanta, Georgia
Harley T. Duncan Greg Matson, Esq.
KPMG LLP Multistate Tax Commission Andres Vallejo, Esq.
Washington, DC Washington, DC Vallejo Antolin Agarwal &
Kanter LLP
Lorie Fale, Esq. Alysse McLoughlin, Esq. Walnut Creek, California
Law Office of Lorie Fale LLC Jones Walker LLP
Miami, Florida New York, New York Andrew P. Wagner, Esq.
Retired VP-Law,
Lynn A. Gandhi, Esq. Faranak Naghavi, CPA FedEx Corporation
Foley & Lardner LLP EY Memphis, Tennessee
Detroit, Michigan Washington, DC
Marilyn A. Wethekam, Esq.
Christopher R. Grissom, Esq. Mary Peterson, Esq. HMB Legal Counsel
Bradley LLP Federation of Tax Administrators Chicago, Illinois
Birmingham, Alabama Washington, DC
Robert E. Weyman, Esq.
Donald M. Griswold, Esq. Richard Pomp, Professor of Law KPMG LLP
Attorney At Law UConn/NYU Law Schools Philadelphia, Pennsylvania
McLean, Virginia West Hartford, Connecticut
Mark Yopp, Esq.
June Summers Haas, Esq. Shona Ponda, Esq. Baker McKenzie
Haas Law Deloitte Tax LLP New York, New York
East Lansing, Michigan New York, New YorkPROGRAM
WEDNESDAY AFTERNOON, OCTOBER 27, 2021
TAX PRACTICE MANAGEMENT
OR
DEVELOPMENTS IN INDIRECT TAX
TAX PRACTICE MANAGEMENT Symphony I Ballroom
12:00 Registration Opens
12:55 Welcome and Introductory Remarks
1:00 What now? How to “do SALT” in 2022 – As businesses emerged from an unprecedented
year and a half, many realized they needed to change the way they managed their tax func-
tion. Heading into 2022, tax departments must focus on many different components, including
compliance related issues, intelligent fiscal discipline, and proactive planning – all while navi-
gating hybrid or flexible work arrangements. This session will explore best practices to ensure
effective communication, defense-ready document management and retention, and how to
integrate the latest technology into the tax compliance function. The speakers will also discuss
strategies for proactively planning and for monitoring state and federal law and policy changes.
(60 Min.)
Jesse Adams III, Partner, Jones Walker; New Orleans, LA
Susan Courson-Smith, Senior Director-Global Tax, Pfizer; Memphis, TN
Faranak Naghavi, Retired Partner, Indirect Tax & Technology Consultant, EY; Washington, DC
Alexandra Sampson, State Tax Counsel, The Hearst Corporation; Charlotte, NC
2:00 Tax Dispute Resolution in the Virtual World – Like most everything else, the process of
resolving tax disputes went virtual during the pandemic. This panel will address what worked
and did not work and what parts of the virtual dispute resolution process will likely continue.
The presenters will also discuss the unique challenges, tricks, traps, and tips that arise when
resolving disputes virtually. This session will give you a roadmap to prevent you from getting
lost resolving disputes in the virtual world. (60 Min.)
William Backstrom Jr., Partner, Jones Walker LLP; New Orleans, LA
Sheelagh Beaulieu, Senior Director State and Local Tax, CVS Health; Cumberland, RI
Matthew Cammarata, Counsel, Lowenstein Sandler LLP; New York, NY
Matthew Landwehr, Partner, Thompson Coburn LLP; St. Louis, MO
3:00 Break
3:15 It’s All About the Words – SALT Statutory Construction – Words in statutes are often unde-
fined, but their precise meaning can be critical to tax compliance and winning your case! In this
session, the panel will identify and explore the important rules of statutory construction to show
how they can be used to find statutory meaning. The panel will also discuss what to do if the
rules of construction suggest opposite meanings and whether deference to agency interpreta-
tions is a valid indicator of meaning. Understanding and applying the rules of construction with
the guidance of this panel will give you the tools you need to defend your statutory interpreta-
tion and effectively win your case. (60 Min.)
Lindsay LaCava, Partner, Baker McKenzie; New York, NY
Mark Sommer, Member, Frost Brown Todd LLC; Louisville, KY
Martha Wentworth, Judge, Indiana Tax Court; Indianapolis, IN
4:15 What is the Future of Compliance? – Taxing in the After Times – The world has been turned
upside down by the pandemic, and state tax departments were not immune to the effects.
This panel of seasoned state tax administrators will share insights into best practices, lessons
learned, and compliance trends that demand attention. (60 Min.)
Chester Cook, Director-Audits Division, Georgia Department of Revenue; Atlanta, GA
Stacy Gibson, Assistant Commissioner, Tennessee Department of Revenue; Nashville, TN
Diane Hardt, Tax Administrator, Wisconsin Department of Revenue; Madison, WI
Dana Taylor, Appeals Administrator, South Carolina Department of Revenue; Columbia, SC
Todd Senkiewicz, Managing Director, Deloitte Tax LLP; Atlanta, GA – Moderator
5:15 Adjourn
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE:
240 MINUTES: CLE 4 hours: - CPE: 4.8 hours (4.5 NASBA)
DEVELOPMENTS IN INDIRECT TAX Symphony II Ballroom
12:00 Registration
12:55 Welcome and Introductory Remarks
1:00 Taxation of Digital Goods & Services – The speakers in this panel will discuss recent sales
and use tax developments – including litigation and legislative proposals – associated with
digital goods and services. The developments will be compared to the treatment of digital
products provided in the Streamlined Sales and Use Tax Agreement to find commonalities and
important differences. The speakers will also provide an evaluation of new taxes proposed and
implemented to tax digital services, including Maryland’s digital advertising tax. (60 Min.)
Jeff Friedman, Partner, Eversheds Sutherland (US) LLP; Washington, DC
Grace Kyne, Senior Manager, EY; Waterford, CT
Fred Nicely, Senior Tax Counsel, Council On State Taxation; Washington, DC
2:00 M&A Sales Tax Hot Topics – The first quarter of 2021 witnessed a near record-setting resur-
gence in the number and size of global M&A transactions. Still, both buyers and sellers face lin-
gering uncertainty around sales and use tax exposure, particularly from state taxing authorities’
reactions to COVID-19, post-Wayfair economic nexus, and marketplace facilitator laws. This
panel will consider the interplay of these trends, using real-world examples to illustrate best
practices to addressing sales and use tax issues from the perspective of both buyer and seller.
(60 Min.)DEVELOPMENTS IN INDIRECT TAX (Continued)
Chris Wilson, Partner, Waller Lansden Dortch & Davis, LLP; Nashville, TN
Marc Grossman, Managing Director SALT, Crowe LLP; Atlanta, GA
Kelvin Lawrence, Partner, Dinsmore & Shohl LLP; Columbus, OH
Leighanne Scott, Member, Caplin & Drysdale; Washington, DC
3:00 Break
3:15 Marketplace Laws – How’s It Going Out There? – What have we learned from the whirlwind
of marketplace statutes adopted over the last few years? This panel will answer that question
and share observations about trends and challenges resulting from the definitional disparities
between the states and the lack of guidance on many aspects of the new laws, including: what
products and services are captured by the statutes, sourcing marketplace sales, types of taxes
and fees marketplaces must collect, the application of safe harbor provisions, and what was not
addressed in model legislation. (60 Min.)
Susan Haffield, Partner, PwC; Minneapolis, MN
Sarah McGahan, Managing Director, KPMG; Washington, DC
R. Gregory Roberts, Member, Roberts Law Group, PLLC; White Plains, NY
Kathy Saxton, Tax Managing Director, Deloitte Tax LLP; Atlanta, GA
4:15 Current Developments And Trends In Sales And Use Tax – The world of sales and use tax is
constantly evolving through changes in laws, implementation of technology by both taxpayers
and tax administrators, and a changing view of the role of tax departments in general. In this
presentation, the panel will discuss a variety of new topics indirect taxpayers face, including
what the future may hold with regard to real time sales and use tax reporting, sales and use tax
issues that accompany intercompany transactions and purchase allocations, and the changing
role of SSUTA. (60 Min.)
Benjamin Bright, Director, HCA Healthcare, Inc.; Nashville, TN
Lauren Jones, Senior Manager, RSM US LLP; Charlotte, NC
Justin Stringfield, Tax Managing Director, KPMG LLP; Nashville, TN
Jennifer White, Attorney, Reed Smith LLP; New York, NY
5:15 Adjourn
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE:
240 MINUTES: CLE 4 hours: - CPE: 4.8 hours (4.5 NASBA)
WEDNESDAY, OCTOBER 27, 2021
Symphony III Ballroom
5:15 - 6:00 Pre-Registration for Thursday/Friday attendees
5:15 - 7:00 Reception
THURSDAY, OCTOBER 28, 2021
Symphony I and II Ballrooms
SALT FORUM SESSIONS
7:15 Registration and Continental Breakfast
7:50 Welcome and Introductory Remarks
8:00 The COVID Hangover – As we move into the “new normal,” the big questions are: what SALT
issues were created by the pandemic and, more importantly, will those issues linger? This panel
will explore the SALT landscape including the potential for new taxes, revisions to existing tax
schemes, issues emerging as a result of federal pandemic relief, and the challenges created for
both taxpayers and tax administrators post TCJA and the CARES Act. (60 Min.)
Barbara Coulter, State and Local Tax Partner, PwC; Atlanta, GA
Brian Myers, Partner, Crowe LLP; Fishers, IN
Marilyn Wethekam, Partner, HMB Legal Counsel; Chicago, IL
Sherri York, Partner, RSM US LLP; Charlotte, NC
9:00 Top Ten Income Tax Cases – A perennial favorite at the Hartman SALT Forum, this program will
once again cover the top ten income tax cases that all SALT professionals should be watching
and will offer insights into the issues that are likely to dominate in the coming year. (60 Min.)
Bruce Fort, Senior Counsel, Multistate Tax Commission; Washington, DC
Lynn Gandhi, Partner, Foley & Lardner LLP; Detroit, MI
Hollis Hyans, Partner, Blank Rome LLP; New York, NY
10:00 Break
10:15 Market-Based Sourcing, the Continuing Conundrum – Market-based sourcing continues to
take over the nation, and identifying the market isn’t always clear. This is especially true because
states widely vary in how they have approached market-based sourcing rules. The speakers in
this session will explore the nuances of market-based sourcing and, in particular, take a closer
look at the narrowed receipts factor and look-through sourcing approaches. (60 Min.)
Karen Boucher, Managing Member, FIST Coalition LLC; Egg Harbor, WI
Lorie Fale, Owner, Law Office of Lorie Fale, LLC; Miami, FL
Matt Hedstrom, Partner, Alston & Bird LLP; New York, NY
Carley Roberts, Partner, Pillsbury Winthrop Shaw Pittman LLP; Sacramento, CA
11:15 You Sneezed! What Isn’t Nexus Anymore? – With physical presence a distant memory, states
have continued to look beyond their borders to find new ways to impose taxes on out-of-state
businesses. This panel will discuss the latest trends and developments in state attempts to ex-
tend nexus and, just maybe, identify some limits and defenses businesses can rely on to protect
themselves from those efforts. (60 min.)
Richard Cram, Director, National Nexus Program, Multistate Tax Commission; Washington, DC
Stephen Jasper, Member, Bass Berry & Sims PLC; Nashville, TN
Jessica Morgan, Senior Manager, EY; Cleveland, OH
Victoria Torchen, Partner, PwC; New Canaan, CT
Lunch – Pandemic, Economic Growth, Federal Reform: Implications for State Taxation –
12:15
Contrary to expectations at the onset of the pandemic, state tax revenues rose dramatically at
the end of the 2021 fiscal year, with even more economic growth in the forecast. Combining
those results with unprecedented federal relief funds, the potential for federal tax reform just
four years after TCJA, and critical mid-term elections, state tax policy will be buffeted by major
crosswinds in 2022. So, enjoy lunch and take some time to learn what to expect from state pol-
icymakers in the coming year. (35 Min.)
Joseph Crosby, Chairman & CEO, MultiState Associates Inc.; Washington, DC
1:15 Pandemic Pandemonium – Part 1 – One thing is certain: how we do business, earn money,
spend, and live will never be exactly the way it was in February 2020. In this first part of our two-
part session addressing the state tax ramifications of the pandemic, panelists will address the
impact of state responses to the pandemic and the current emerging economy on key business
income and gross receipts tax issues, including nexus, P.L. 86-272, apportionment, and struc-
tural inefficiencies. The panelists will also address property tax issues that have become even
more important as a result of the pandemic. (60 Min.)
Joe Garrett, Tax Managing Director, Deloitte Tax LLP; Auburn, AL
Brian Kirkell, Principal, RSM US LLP; Upper Marlboro, MD
Dr. Robert Patterson, Director, Tax & Trade Controller, Microsoft Corporation; Redmond, WA
Jéanne Rauch-Zender, Editor In Chief, Tax Notes State, Tax Analysts; Falls Church, VA
2:15 The Renewed Focus on Combined Reporting and Worldwide Income – In response to the
change in federal tax treatment of foreign income in the last few years, there has been renewed
focus on the treatment of foreign income at the state level. This panel will address that renewed
focus, including the recent attempts by states to tax such income – whether through taxation of
GILTI or through expansion to a worldwide tax base – and the issues that arise from a practical
perspective as a result of those state efforts. (60 Min.)
Clark Calhoun, Partner, Alston & Bird LLP; Atlanta, GA
Justin Hill, Partner, KPMG LLP; Dallas, TX
Alysse McLoughlin, Partner, Jones Walker LLP, New York, NY
3:15 Break
3:30 A Constitutional Rethink – Complete Auto and Moorman have anchored much of state tax law
over the last few decades. So much so that nothing more than their simple names have been
needed to identify them. Still, during the last few years some cracks have begun to appear in
these seeming stalwarts of SALT. Perhaps it is time to discuss where these cases stand and how
the changing face of the US Supreme Court may impact them. (60 Min.)
Donald M. Griswold, Attorney At Law; McLean, VA
Craig Fields, Partner, Blank Rome LLP; New York, NY
Joe Huddleston, Managing Director, EY; Washington, DC
4:30 Top Ten Sales Tax Developments for 2021 – 2021 has yielded many new sales tax develop-
ments, and there is no better panel than these two SALTy couples to help understand those
developments in the unique way that people who sadly argue about sales tax trends at the
dinner table would. In this session, the panel of SALT sweethearts will once again cover the top
ten cases from the past year, the developments and trends in indirect taxes, and the tips, risks,
opportunities and mitigation ideas to consider. (60 Min.)
Loren Chumley, Principal, KPMG LLP; Nashville, TN
Scott Peterson, VP of US Tax Policy and Government Relations, Avalara; Nashville, TN
Carolynn Kranz, Managing Member, Kranz & Associates/ISTS; Washington, DC
Stephen Kranz, Partner, McDermott Will & Emery LLP; Washington, DC
5:30 Adjourn
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE THURSDAY:
515 MINUTES: CLE 8.58 HOURS: CPE: 10.3 HOURS (10 NASBA)
FRIDAY, OCTOBER 29, 2021
Symphony I and II Ballrooms
SALT FORUM SESSIONS
7:00 Continental Breakfast
7:30 Ethics and Multijurisdictional Practice in a Remote Environment – Working remotely has
become commonplace for state and local tax professionals. In fact, many practitioners have
been compelled by stay-at-home orders to practice from jurisdictions in which they may not
be licensed. This session will review multijurisdictional practice requirements for attorneys, ac-
countants, and other SALT professionals, including recent guidance issued by the American
Bar Association and state bar associations affecting remote work rules during the pandemic.
(60 Min.)
Raymond Freda, Managing Director, Andersen; New York, NY
Mark Holcomb, Shareholder, Dean Mead; Tallahassee, FL
Glenn McCoy Jr., Principal, Ryan; New York, NY
8:30 Break
8:45 Fixing Our Obsolete, Ineffective, and Inefficient Sales Tax Systems – The U.S. states are
among a dwindling set of jurisdictions worldwide that still impose sales and use taxes. How did
state sales tax systems develop, and how do they compare with consumption taxes imposed in
jurisdictions across the globe? This session will compare U.S. and international consumption
tax systems and explore both incremental and transformational steps to ease compliance bur-
dens imposed by state sales taxes, limit the tax base to true household consumption, and avoid
tricky disputes about sourcing and definitions. (60 Min.)
Craig Johnson, Executive Director, Streamlined Sales Tax Governing Board; Westby, WI
Douglas Lindholm, President & Executive Director, Council On State Taxation; Washington, DC
Andres Vallejo, Partner, Vallejo Antolin Agarwal & Kanter LLP; Walnut Creek, CA
9:45 BreakGoodman v. Pomp – Now that the Hartman Conference Arena is open to spectators again, Jordan
10:00
M. Goodman and Professor Richard D. Pomp return to square off and determine who is the heavy-
weight champion of all things SALT! Join us for a wide-ranging debate covering all corners of the
state and local tax landscape. (60 Min.)
Jordan Goodman, Partner, HMB Legal Counsel; Chicago, IL
Richard Pomp, Professor, NYU/University of Connecticut; West Hartford, CT
Pandemic Pandemonium – Part 2: Taxing Telecommuters – Prior to Covid, most states took the po-
11:00
sition that an employee’s physical presence dictated where tax was due, with only a handful employ-
ing “convenience rules” that imposed tax based on the employer’s location. The nationwide shift to
remote work has caused a sea change, with some states creating de facto “convenience-type” rules
and others deciding to keep their physical-presence rules, even for employees working from home.
The result: a hodge-podge of inconsistent state rules with different start and end dates, often result-
ing in double taxes on the same income. This session will outline the different positions states are
taking and go through real-life examples to help employers and employees navigate these complex
issues. (60 Min.)
Harley Duncan, Managing Director, KPMG LLP; Washington, DC
Tim Noonan, Partner, Hodgson Russ LLP; Buffalo, NY
Breen Schiller, Attorney, Eversheds Sutherland (US) LLP; Chicago, IL
12:00 Lunch and Break
1:00 Backstage Pass to State Tax Treatment of Pass-Through Entities – In perhaps the biggest devel-
opment in years regarding state taxation of pass-through entities, states have rapidly adopted new
pass-through entity taxes, both elective and mandatory, as a workaround to the federal SALT deduc-
tion limitation. This panel will discuss these new taxes, focusing on the potential benefits and pitfalls
of the many different regimes. The panel will also discuss the flurry of cases that have considered the
ability of states to impose their taxes on gains realized by nonresident owners. Finally, the panel will
discuss the MTC’s project focused on state taxation of pass-through entities and where that initiative
is likely headed. (60 Min.)
Courtney Clark, Multistate Tax Services, Deloitte Tax LLP; Columbus, OH
Caragh DeLuca, Partner, PwC; Chicago, IL
Bruce Ely, Partner, Bradley LLP; Birmingham, AL
Steven Wlodychak, Retired Principal, EY; Vienna, VA
2:00 What the L? – SALT practitioners should not forget the L. Taxation by local jurisdictions has become
an increasingly significant component of the SALT landscape, and practitioners ignore such taxes at
their (and their clients’) peril. This session will provide the foundational knowledge to help you un-
derstand and comply with these taxes, including the different ways locals obtain their power to tax,
some of the recent challenges to local tax jurisdictions’ authority to impose taxes, recent litigation
with respect to certain more notorious local taxes, and an exploration of how some localities have
addressed nexus. (60 Min.)
Eric Anderson, Managing Director, Andersen; San Francisco, CA
Maria Eberle, Partner, Baker McKenzie; New York, NY
Amy Nogid, Counsel, Alston & Bird LLP; New York, NY
Maria Todorova, Partner, Eversheds-Sutherland (US) LLP; Atlanta, GA
3:00 Adjourn
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE FRIDAY:
360 MINUTES (includes 60 Ethics minutes*)
CLE: 6 hours (includes 1 Ethics hour*) – CPE 7.2 (includes 1 Ethics hour*) (7 NASBA)
*Ethics hours are subject to approval by the controlling State Boards and are included in the total hours provided.
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE MONDAY:
240 MINUTES CLE: 4 hours; CPE: 4.8 hours (4.5 NASBA)
ESTIMATED TOTAL CONTINUING EDUCATION CREDIT HOURS AVAILABLE THURSDAY & FRIDAY:
875 MINUTES CLE: 14.58 hours (Includes 1 Ethics Hour*); CPE: 17.5 hours (includes 1 Ethics Hour*) (17.5 NASBA)
ESTIMATED TOTAL CONTINUING EDUCATION HOURS AVAILABLE WEDNESDAY, THURSDAY & FRIDAY:
1115 MINUTES CLE: 18.58 hours (Includes 1 Ethics Hour*); CPE: 22.3 hours (includes 1 Ethics Hour*) (22 NASBA)
*Ethics Hours are subject to approval by the controlling State Boards and are included in the total hours provided.
HOTEL INFORMATION:
Make hotel reservations direct:
Loews Vanderbilt Hotel
2100 West End Avenue, Nashville, TN 37203
https://www.loewshotels.com/vanderbilt-hotel/paul-j-hartman-tax-forum-october-2021
1-800-336-3335
$249 Per Night
Mention Code “TXFO21”
Loews Vanderbilt Hotel is holding a limited number of rooms for registrants on a first-come basis. The Forum
does not make hotel reservations for registrants. If you wish to stay at Loews Vanderbilt Hotel, make your
reservations directly with the hotel by calling 1-800-336-3335 or use the link above to book online prior to
October 20, 2021. Be sure to inform the Hotel that you are a registrant for the Paul J. Hartman Tax Forum and
are eligible for the accommodations provided for Forum registrants. It may be possible to make reservations
at the hotel after the stated date; however, late registrations will not qualify for the Forum’s group rate.
Hotel Parking
Self Parking is included in your room rate. For those guests not staying in the hotel, you will be offered a
50% discount for self parking, and a 25% discount for valet parking. Day Guests should come by the Forum’s
registration desk to pick up vouchers for the reduced parking rate.
Additional hotels convenient to the Forum are Hampton Inn-Vanderbilt, 1919 West End Avenue, 615-329-
1144; Holiday Inn-Vanderbilt, 2613 West End Avenue, 615-327-4707; Hampton Inn & Suites- Vanderbilt,
2330 Elliston Place, 615-320-6060; Nashville Marriott at Vanderbilt University, 2555 West End Avenue, 615-
321-1300; Hutton Hotel, 1808 West End Avenue, 615-340-9333; Homewood Suites Nashville Vanderbilt, 2400
West End Avenue, 615-340-8000; Embassy Suites at Vanderbilt, 1811 Broadway, 615-320-8899; and Courtyard
by Marriott Vanderbilt/West End, 1901 West End Avenue, 615-327-9900MATERIALS:
All program materials, including PowerPoints and outlines will be available to all registered attendees
through the Forum’s website, www.hartmansaltforum.org.
REGISTRATION: Continental breakfasts, coffee breaks, luncheons and the reception are includ-
ed in the registration fee. Advance registration is required. Registrants who are unable to attend the
Forum will receive a full refund less a $50 cancellation fee if the Forum is notified IN WRITING by Octo-
ber 20, 2021. There will be NO refunds for cancellation requests received after this time. Registrations
will NOT be accepted without payment. For additional information please contact: Camille O’Donnell
(615) 400-6644 or support@hartmansaltforum.org.
CONTINUING EDUCATION:
The Forum meets the requirements of many organizations for continuing legal edu-
cation and continuing professional education credit. Estimated continuing education
credit hours: Wednesday Sessions (Tax Practice Management and Developments in
Indirect Tax) each provide up to 4.8 credit hours based on a 50-minute hour (4.5 hours
calculated under the National Registry of CPE Sponsors Requirements), and 4 hours
based on a 60-minute hour. Thursday/Friday SALT Forum sessions provide up to 17.5
hours based on a 50-minute hour (17.5 hours calculated under the National Registry of CPE Sponsors
Requirements), and 14.58 hours based on a 60-minute hour.
The in-person Program is Group Live Delivery and is on an Advanced Level. It is recommended that the
attendee be experienced in a tax practice which includes state and local taxation and would benefit from
knowledge of significant national developments and trends in that area. The virtual program will be sub-
mitted for review as a Group Internet Based Additional Delivery Method.
The Professor Paul J. Hartman State and Local Tax Forum is registered with the National Association of
State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National
Registry of CPE Sponsors. State Boards of Accountancy have final authority on the acceptance of individ-
ual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National
Registry of CPE Sponsors through its website: www.NASBARegistry.org.
EXHIBITORS: Please contact Camille O’Donnell (support@hartmansaltforum.org) for exhibitor in-
formation or visit the Forum’s website (www.hartmansaltforum.org) for information and registration form.
REGISTRATION FORM
For immediate registration, please go to www.hartmansaltforum.org. If you are not able to pay
online, please register below for the 28th Annual Paul J. Hartman State and Local Tax Forum to be
held at the Loews Vanderbilt Hotel, Nashville, TN on October 27, 28 & 29, 2021.
NAME:____________________________________________________________________________________________
(Please print or type – One name per form PLEASE)
NAME ON BADGE:_________________________________________________________________________________
❏ CPA ❏ ATTORNEY ❏ ATTY/CPA ❏ OTHER_____________________________________________________
(Please Identify)
FIRM:_____________________________________________________________________________________________
MAILING ADDRESS:________________________________________________________________________________
CITY/STATE/ZIP CODE:______________________________________________________________________________
TEL:_________________________________________FAX:_________________________________________________
EMAIL:____________________________________________________________________________________________
CONTINUING EDUCATION CREDIT IS DESIRED IN THE FOLLOWING STATES:
CPE:________________________________________ CLE: ___________________________________
State(s) State(s)
REGISTRATION FEES (Check all that apply)
Wednesday, October 27, 2021*
Option 1: “Tax Practice Management” ❏ All In-person Participants: $325
❏ Virtual Program: $200
-OR-
Option 2: “Developments in Indirect Tax” ❏ All In-person Participants: $325
❏ Virtual Program: $200
*Registrants for one of the Wednesday afternoon programs may attend panels from either session.
Thursday/Friday, October 28 & 29, 2021
SALT FORUM ❏ Practitioners $895
❏ Government Representatives: $550
❏ Virtual Program: $550
❏ Virtual Program for
Government Representatives: $330
Discount for Attending All 3 Days ❏ Less $50.00 - ________
Should you desire your CLE hours reported to Tennessee, ❏ Tennessee $38
please include the appropriate fee as shown:
TOTAL TO BE REMITTED: $________
Method of Payment:
❏ Check payable to Paul J. Hartman SALT Forum enclosed ❏ Visa ❏ Mastercard
Card #__________________________________________________________ Exp. Date________________________
Name on Card:____________________________________________________________________________________
Authorized Signature:______________________________________________________________________________
Registrations will NOT be accepted without payment. If you require an acknowledgement of your
registration, please contact support@hartmansaltforum.org.
Attire: Business Casual
Mail Registration form to: Paul J. Hartman SALT Forum – P.O. Box 1907 - Brentwood, TN 37024
(615) 400-6644. FEIN 62-1565519
We will continue to monitor the situation with COVID-19 and work to follow the guidelines put forth surrounding it.
We will be holding a robust in-person program but also providing it virtually for those unable to travel. As we get
closer to the date of the Forum we will be back in touch with specific expectations and guidelines.
TO REGISTER ONLINE, VISIT WWW.HARTMANSALTFORUM.ORGProfessor Paul J. Hartman
State and Local Tax Forum Non-Profit
P.O. Box 1907 U.S. Postage
Brentwood, TN 37024 PAID
Nashville, TN
Permit 2603
October 27-29, 2021
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