Presented by Boise State University Department of Accountancy and University of Idaho College of Law
For CPAs, attorneys and other tax professionals
The Gem State Tax Symposium brings top national and Idaho speakers to Boise State to discuss current tax issues, law changes and policy issues professionals are facing. The 2018 Symposium was held on Friday, June 1, 2018. Participants could earn up to 9 CPE credits or 7.5 CLE credits.**
2018 Plenary Speakers:
Thank you to our 2018 Platinum Sponsors: Ahrens DeAngeli Law Group • Deloitte Gold Sponsors: Eide Bailly LLP • Hawley Troxell • Idaho Power Company • KPMG • Ripley Doorn & Company PLLC • Woolston & Tarter P.C. Silver Sponsors: Harris CPAs • JR Simplot Company • Boise Cascade
- Wes Coulam, EY – National Office
- John Mitchell, M & H Economic Consultants
- Scott Schiefelbein, Deloitte – National Office
- Ethics Panel:
- Barb Lock (Moderator) – University of Idaho College of Law
- Allan Bosch – Capitol Law Group
- Ron Caron – RGC Tax & Estate Solutions, PLLC
- Mike Oths – Magistrate Judge, Idaho Fourth Judicial District
Registration for the 2018 Gem State Tax Symposium is closed. If you have questions about the conference please contact the event coordinator, Kamila Van Horn at firstname.lastname@example.org.
** for more information concerning CPE and CLE credits see fine print tab
2018 Gem State Tax Symposium Agenda
Time Session Content Level Presenter Topic 7:00 - 7:30 a.m. Registration & Continental Breakfast 7:30 - 7:45 a.m. Welcome & Overview of Sessions 7:45 - 9:00 a.m. Plenary #1 Barb Lock (Moderator), University of Idaho College of Law
Allan Bosch, Capitol Law Group
Ron Caron, RGC Tax & Estate Solutions, PLLC
Mike Oths, Magistrate Judge, Idaho Fourth Judicial District
Ethics Hypotheticals Panel 9:00 - 9:10 a.m. Transition 9:10 - 10:25 a.m. Breakout 1A Advanced Cydni Waldner, Hawley Troxell 409A and Employment Tax Compliance Breakout 1B Basic Deb Nelson, Eide Bailly Basics on Nonprofit Taxation Breakout 1C Special Topic Garth Roark, KPMG Impacts of Innovation and Automation in the Tax Function 10:25 - 10:40 a.m. Refreshment Break 10:40 - 11:55 a.m. Plenary #2 Scott Schiefelbein, Deloitte National State Tax Responses to Federal Tax Reform 11:55 - 12:40 p.m. Lunch- Outside (weather permitting) 12:40 - 1:55 p.m. Plenary #3 Wes Coulam, Washington Council EY Tax Policy Update 1:55 - 2:05 p.m. Transition 2:05 - 3:20 p.m. Breakout 2A Advanced Jim Calzaretta, Deloitte Current Pass-through Issues Breakout 2B Basic Thomas C. Shaner, State Tax Commission
Cynthia Adrian, State Tax Commission
Pass-through Entity Withholding and the New K-1 Form Breakout 2C Special Topic Debbie Bell, Micron Tax Reform and the New World of International Taxation 3:20 - 3:35 p.m. Refreshment Break 3:35 - 4:50 p.m. Plenary #4 John Mitchell, former Chief Economist for U.S. Bank and former Boise State University Economics Professor Breaking Records, Testing Limits, and Changing Rules
Check back for the 2019 agenda.
The Gem State Tax Symposium is held in the Micron Business and Economics Building at Boise State University, 2360 W. University Drive, Boise, ID 83706 (on the corner of University Drive and Capitol Blvd).
Free parking will be available in the Brady Garage next to the Micron Business and Economics Building.
- This 1-day Symposium is $225 per person. Groups registering 4 or more participants can receive a 10% discount. Enter the group code “4MORE” during check out to receive the discount.
2018 Plenary Speakers were:Cynthia has been with the Idaho State Tax Commission for nine years. She started as an auditor with the Tax Discovery Bureau and then worked in Income Tax Audit and Multistate Income Tax Audit. She finally found a home in Tax Policy working as an income tax policy specialist. Cynthia is a graduate of Boise State University, where she earned both a Bachelor’s and Master’s degree in Accounting.
Cynthia has provided income tax presentations to numerous groups including the Idaho Society of CPAs and the Idaho State Legislature.Debbie Bell is a Tax Director at Micron Technology in Boise. She has over 25 years of tax, treasury and finance experience having worked for Coca-Cola European Partners and AT&T (formerly Coca-Cola Enterprises and BellSouth) until moving to Boise. Debbie worked with major international acquisitions and mergers, directed tax planning, managed large case audits, and redesigned tax systems to improve efficiencies. She started her career with KPMG in Atlanta after graduating with a Master of Taxation from Georgia State University and a BBA in in accounting from University of West Georgia. She is a CPA and is active in the community as the treasurer of a non-profit foundation, a former co-chair of the Atlanta Tax Executives Institute International Tax committee, and a volunteer having held various positions with school fund raising efforts.Mr. Bosch is licensed to practice law in Idaho and Wyoming, and is a Certified Public Accountant and an Accredited Pension Administrator. His practice emphasizes fringe benefits, qualified retirement plans, tax-exempt organizations, estate planning, and federal and state taxation. Mr. Bosch graduated from the University of North Dakota magna cum laude, and obtained his J.D. from Creighton University School of Law. Prior to forming Capitol Law Group, PLLC, Mr. Bosch was a founding member of Bosch, Daw & Ballard, Chartered, and before that a Senior Tax Manager for Touche Ross & Co. in Boise. He is the author of various tax-related articles in several professional publications. He is a member of the Idaho State Bar Association (Chairman, Taxation, Probate & Trust Section, 1995-1996; Chairman, Annual Advanced Estate Planning Conference, 2002-2011), the Nebraska State Bar Association, the National Lawyers Association, the American Institute of Certified Public Accountants, the Idaho Society of Certified Public Accountants, the Boise Estate Planning Council (President, 1996-1997), the National Institute of Pension Administrators-Idaho Chapter (President 1998-1999), National Institute of Pension Administrators, Program Committee (22nd and 23rd Annual Conference), and other professional organizations. He is a member of the Boise Metro Rotary Club (President 1994-1995 and 2009-2010), and the Board of Directors of Boise Housing Corporation, Catholic Charities of Idaho, and the Idaho Youth Ranch, and is active in other civic and charitable organizations.
Work: 312 486 9138
Fax: 312 247 8138
Cell: 312 656 6192
Jim has twenty-seven years of experience providing consulting, compliance, and accounting for income tax services to a variety of clients.
Jim is a member of the Washington National Tax – Passthroughs Group specializing in both partnerships and S corporations. Jim’s primary role is being a subject matter expert in partnership taxation for all clients of the firm. As such, Jim’s industry reach is broad including private equity, hedge funds, beverage, pharmaceuticals, media, and others.
Jim spends the majority of his time in three main areas. He is the dedicated Passthroughs technical resource for the firm’s Hedge Fund and Private Equity practice. Jim also works on due diligence support for merger and acquisition transactions, many of which are private equity deals. He also assists with global firms on their partnership and joint venture transactions. He is also the Firm’s technical leader for S corporations.
He is also the technical advisor for the Passthroughs Competency Group for Deloitte Tax. In this role, Jim is responsible for all firm training for partnerships and S corporations, from staff level to partner. He also is tasked with identifying and developing tools that allow Deloitte Tax to better share information, resulting inefficiencies in compliance and improved risk management.
Jim’s public speaking experience includes presentations on partnership and S corporation taxation matters to various audiences including the Tax Executives Institute, the Illinois CPA Society, USC, Kent Law School, BNA, and National American Petroleum Accounting Conference. Jim is also a frequent speaker at Deloitte sponsored events provided for our Asset Management Practice, which includes Private Equity, Hedge Funds and Real Estate clients.
- AICPA; prior member of the S corporation committee; prior Chair of Trust Accounting Income committee
- Illinois CPA Society
- Special Olympics Illinois; Formerly on the Board of Directors, Prior Treasurer and Chair of Finance Committee
- University of Illinois at Urbana, BS
- DePaul University, MST
RGC Tax & Estate Solutions, PLLC
702 W. Idaho Street, Suite 1100
Boise, ID 83702
Ron specializes in the areas of tax, estate planning, business planning and probate. He has practiced law for 19 years, the last 11 years in Idaho. He is a solo practice attorney and works with families of all compositions as well as many business start-ups and small and closely held businesses. He is licensed in four states: Maine (1998), Missouri (1999), Colorado (2005), and Idaho (2006).
Ron received a Bachelor of Arts in Economics, with highest distinction, from the University of Maine (1993) where he was also admitted into the honor societies of Phi Kappa Phi (Undergraduate Studies) and Omicron Delta Epsilon (Economics). He received a Juris Doctorate from the University of Maine School of Law (1997) and a Masters of Law in Taxation from the University of Denver (2005).
Ron is a past Chair of the Taxation, Probate & Trust Section of the Idaho State Bar (2011) and is a current member of Trust & Estate Professionals of Idaho (TEPI). He also served (from 2012 to 2016) on the Continuing Legal Education Committee for the Idaho Bar’s Taxation, Probate & Trust Section which coordinates speakers and presentations for the Section’s Annual Estate Planning Seminar in September of each year.
Ron also participates in the Idaho Bar Mentorship Program where he mentors young attorneys as they transition from law school to the real world of the practice of law.
Ron is also an adjunct professor at the University of Idaho Law School in Boise. He teaches the Wills, Trusts & Estates course at the Boise campus.
Ron is a recent recipient of the Idaho Business Review’s 2017 Leaders In Law in the solo practitioner category. This award is given in recognition of Ron’s contributions to the Idaho Bar and his service to the community. The selection committee for this award is comprised of Idaho lawyers and the recipients were scored in four categories – leadership in their profession, achievements, volunteer work, and leadership in the community.
Lastly, when Ron isn’t working you can probably find him at the hockey rink (playing adult recreational league hockey) or on his cataraft on one of Idaho’s many great whitewater rivers.Weston Coulam is a member of Ernst & Young’s Washington Council Ernst & Young practice where he represents clients before Congress and the Administration and provides services related to a broad range of policy areas, including financial services, corporate taxation, employee benefits, pass-through taxation and energy tax issues.
Prior to joining Ernst & Young, Wes was Executive Director at Morgan Stanley, a global financial services firm, and represented Morgan Stanley before Congress and the Executive Branch on various financial services, corporate tax, and real estate and energy policy issues.
Wes has extensive experience working in Congress and has been involved in most of the major tax and budget legislation that Congress has considered since 1993. His career includes Congressional service as a Legislative Assistant and tax policy advisor to Senator Orrin Hatch (R-UT), the Chairman of the Senate Finance Committee. As an aide to Senator Hatch, Wes had responsibility for tax, banking, and employee benefit issues.
In addition, Wes served as Staff Director of the Senate Committee on Small Business and Entrepreneurship, chaired by Senator Olympia J. Snowe (R-ME). Wes joined Senator Snowe’s staff as Senior Tax Policy Advisor, assisting her in her role as a senior member of the Senate Finance Committee, and was later appointed Staff Director of the Small Business and Entrepreneurship Committee where he led the Committee’s work providing oversight of federal programs serving small businesses and in authorizing the Small Business Administration and its business development and lending programs. In addition to his duties as Staff Director, Wes continued as principal adviser to Senator Snowe on a range of policy issues, including the budget, taxation, and other economic issues.
Wes has also worked at professional service firms, Deloitte & Touche and Arthur Andersen, where he advised corporate clients on corporate tax, energy and benefits policy issues.
Wes received a B.S from the University of Maryland University College and an MBA from The George Washington University.
Tel +1 202 467 8503
Email email@example.comBarbara Zanzig Lock is an associate clinical professor and director of the Low Income Taxpayer Clinic (LITC) at the University of Idaho College of Law in Boise. She teaches individual income tax; corporate income tax; and wills, trusts, and estates. Before joining the University of Idaho in 2010, she was in private practice in Seattle. She earned her J.D. at U.C.L.A. and her LL.M. in taxation at the University of Washington.John Mitchell received his B.A. degree from Williams College and his M.S. and Ph.D. degrees from the University of Oregon. He is a fellow of the College of Arts and Sciences at the University of Oregon and a member of Phi Beta Kappa. He was a professor of economics at Boise State University for 13 years, before joining U.S. Bancorp in 1983. He was Chief Economist of U.S. Bancorp until July of 1998 and served as Economist Western Region for US Bank until July of 2007. He wrote US. Bancorp’s regional publications including the Update, The Business Barometer, Northwest Portrait, and US Territory and was a columnist for Oregon Business Magazine. He wrote Sterling Bank’s economic newsletter from 2007 to 2012. He currently speaks to conventions and business groups around the nation. He has been making economic presentations on the nation and the region for more than 47 years.
John was a member of the Western Blue Chip Forecast Panel, and is a Trustee of the Aquila Tax Free Trust of Oregon, and Northwest Bank and served as a director of Oregon Mutual Insurance. John was Chairman of the Oregon Council of Economic Advisors from 1992 to 1998 and a member from 1984 to 1998. He was a member of the American Bankers Association Panel of Economists.
John and his wife Carol reside in Coeur d’Alene, Idaho. He enjoys biking, railroading, sea kayaking and his granddaughters.
Eide Bailly LLP
800 Nicollet Mall, Suite 1300
Minneapolis, MN 55402-7033
Deb has over 13 years of specialized tax experience working with exempt organizations, including charities, social welfare organizations, assisted living facilities, social clubs, trade associations, and private foundations. Deb works with organizations to address a wide range of tax issues that may threaten organizations’ exempt status or result in unexpected penalties. Exempt organizations have unique tax needs that demand specific knowledge, attention to detail and solid advice. Deb helps organizations make confident decisions and offers guidance so that their activities keep their exempt status protected and avoid costly issues with the IRS.
Deb works with organizations to understand the impact of tax law changes and reporting changes and develops planning strategies to address the changes. In addition, Deb provides tax consulting, planning and compliance services for a variety of nonprofit organizations. Specific focus areas include formation of tax-exempt entities, unrelated business income studies, IRS examinations, charitable giving, developing of policies and procedures to ensure compliance and review of investments and foreign activities for potential foreign filings.
Deb regularly presents to audit/finance committees and boards on what they should know regarding the Form 990 and current happenings at the IRS. Deb serves on Eide Bailly’s Nonprofit Editorial Board which identifies topics of interest in the nonprofit community and creates related content and communications for clients and prospects. Deb also serves on nonprofit boards and uses this experience to provide perspective on issues of importance to boards.Michael J. Oths serves as Magistrate Judge in Boise, Idaho, having been appointed in January 2003. He presides over a criminal trial calendar.
Prior to his appointment to the judiciary, Judge Oths was Idaho’s Bar Counsel from 1986 to 2003, serving as general counsel to Idaho’s Board of Bar Commissioners and Admissions Department as well as the chief disciplinary counsel and ethics counsel. He served as President of the National Organization of Bar Counsel in 1998-1999, and as President of the Fourth District Bar Association in 2007-2008. Judge Oths is a past President of the Idaho Magistrate Judges Association. He is an adjunct faculty member at Concordia University’s School of Law, teaching ethics and professional responsibility.
In 2017, Judge Oths was elected to a 3-year term as a Commissioner of the Idaho State Bar, and will serve as its President in 2020.
Prior to his service as Bar Counsel, Judge Oths served as County Counsel/Deputy District Attorney for Morrow County, Oregon from 1983 to 1986.
He received his BA from the University of Dayton in 1979, with a degree in English and History, and his JD from the University of Oregon in 1982, and is admitted to practice law in Oregon and Idaho.
He currently serves as Chair of the Supreme Court’s Misdemeanor Rules and Infractions Committee. He is also an appointed member of the Ada County Historic Preservation Council and a long-time volunteer for the East End Neighborhood Association.
Judge Oths resides in Boise with his wife, Susan, while his son is an undergraduate at the University of Idaho.
Garth Roark is a Managing Director in KPMG’s national tax technology and innovations practice (“Ignition”). Garth consults with a broad range of companies on the development of technology-enabled strategies and solutions focused on driving operational improvement within the tax function. He works with businesses to design and implement leading tax practices related to intelligent automation, data & analytics and process improvement to enhance efficiency, reduce risks and enable better operational alignment.
Garth also was a member of KPMG’s state and local tax group and served as the national leader of KPMG’s reverse sales and use audit services group. He has over 17 years of experience consulting with businesses across a variety of industries on indirect tax, multistate, technology and data related tax issues.
Publications and Speaking Engagements
Garth has been a speaker at several industry and academic focused conferences on tax process and technology issues and has been guest university lecturer related to tax data & analytics and the application of intelligent automation to tax. Garth also is a regular instructor for KPMG national technology and tax-related training courses.
Function and Specialization
Managing Director in Tax Ignition with a focus on Data & Analytics and Intelligent Automation
Education, Licenses & Certifications
B.S., University of Kansas, with Distinction
Masters of Professional Accounting, University of WashingtonScott Schiefelbein, a Managing Director in Deloitte’s Washington National Tax practice, has practiced business and tax law for over 20 years. Scott has also led Deloitte’s Portland multistate tax practice since 2008. Scott still serves as the firm’s Jurisdictional Technical Lead for all Alaska, Idaho, and Oregon tax questions. Scott also is a member of Deloitte’s multistate tax controversy practice and represents taxpayers in audits and also before the Oregon Tax Court (Magistrate Division), including several software, cloud-based, and consumer products companies.
Scott joined Deloitte in 2008 after spending eight years with Portland-area law firms where he practiced tax and business law. Scott represented clients in disputes with both the Internal Revenue Service and state tax agencies.
Scott is a frequent speaker at Deloitte-sponsored seminars and trainings as well as external speaking events in addition to writing articles for various tax publications. Scott also serves on the Oregon State Bar Laws Committee. Scott graduated from the Duke University School of Law and graduated with Honors and Highest Distinction from the University of North Carolina at Chapel Hill.
As a Tax Policy Manager, Tom is heavily involved with our tax legislation process, preparing and presenting rules and statutes to the various legislative committees. He assists with answering tax research questions for tax preparers and the public. Tom has been with the Idaho State Tax Commission since 2006 and has extensive experience in federal and state taxation. Tom graduated Cum Laude from California State University-Long Beach and ran his own CPA practice for eight years. Tom also has seven years’ experience as the CFO of a large nonprofit corporation.Cydni Waldner is a member of the employee benefits practice group with Hawley Troxell Ennis & Hawley LLP. She assists small to large businesses with the nuances specific to ERISA laws and regulations, executive compensation, and employee benefits. Cydni’s active practice allows her to remain at the forefront of ERISA law developments. Her early career as corporate counsel responsible for legal compliance in the employee benefits area enables her to understand thoroughly the needs of her clients.
Cydni has negotiated benefits issues in mergers, acquisitions, and spin-offs for companies of all sizes, from Fortune 500 companies to single location companies, and has experience in post-deal transitions and benefit integration.
Cydni advises employers on Affordable Care Act compliance, including federal reporting obligations and plan design strategies for both fully-insured and self-insured plans. She also assists with other healthcare and welfare plan compliance issues for private and public employers, governmental plans, multiple employer welfare arrangements (MEWAs), and self-insured trusts.
A significant part of Cydni’s practice involves advising employers on fiduciary issues and legal compliance with respect to qualified retirement plans, including pension, 401(k) and 457(b) plans. She also assists with IRS and DOL audits of qualified plans and plan operations and corrections and advises employers regarding vendor contracts and employee communications.
- Employee Benefits & Executive Compensation
- Tax – including Internal Revenue Code Section 409A Compliance
- Affordable Care Act Compliance
- BrushPoppers 4-H Club, Vale, Oregon, Leader, 2010-present
- Treasure Valley Children’s Relief Nursery, Board Member 2014 – 2016
- LAW SCHOOL – University of Montana School of Law, J.D., 1997
- UNDERGRADUATE – Harvard University, B.A., cum laude, 1993
- Idaho, 1997
- Oregon, 2007
- Idaho State Bar, Employment and Labor Law Section, Chair, 2006-2009; Secretary, 2003-2006
- Western Pension & Benefits Conference, President, 2006-2008; President-Elect, 2005-2006; Secretary, 2004-2005; Founding Member, 2003; Board Member, 2003-2012
- Photos from the 2018 Gem State Tax Symposium:
Photos from the 2016 Gem State Tax Symposium:
Photos from the 2015 Gem State Tax Symposium:
Photos from the 2014 Gem State Tax Symposium:
CPE Credit Information
For All Sessions:
Advanced Preparation: None
Instructional Delivery Method: Group – Live
Recommended CPE: 9.0 Credits*
Subject Area: Tax 7.5, Ethics 1.5
Program Level: Update
Breakout Sessions (See the agenda for details):
“A” Sessions (Advanced): Intermediate
“B” Sessions (Basic): Basic
“C” Sessions (Special Topic): Overview
*CPE Subject Areas and number of CPE credits are pending review. The Department of Accountancy at Boise State has made every effort to comply with the CPE requirements set forth in the joint NASBA/AICPA Statement on Standards for Continuing Professional Education, Rev. Jan. 2012 (Standards). As noted in the Standards, “it is the participant’s responsibility to report the appropriate number of credits earned” and “state boards of accountancy have final authority on the acceptance of individual courses for CPE credit.” Per the Standards, CPE credits are granted based on a 50-minute hour.
Complaint Resolution Policy: Contact the Department of Accountancy at firstname.lastname@example.org to register complaints related to the timeliness/accuracy of CPE credit reporting, program delivery, or program content.
Refund/Cancellation Policy: Refund less 10% for cancellations by May 25, 2018.
CLE Credit Information:
The Department of Accountancy has applied to the Idaho State Bar for 7.5 CLE credits, based on a 60-minute hour (7.5 credits of general; 0 credits of ethics). Approval is pending. The Idaho State Bar has final authority on the approval/acceptance of individual courses for CLE credit.