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 will be held on Friday, June 1, 2018 and will provide 9 CPE credits or 7.5 CLE credits.
2018 Plenary Speakers:
Thank you to our 2017 Platinum Sponsors: Ahrens DeAngeli Law Group • Deloitte Gold Sponsors: Eide Bailly LLP • Hawley Troxell • Idaho Power Company • Ripley Doorn & Company PLLC • Woolston & Tarter P.C. Silver Sponsors: Harris & Co. PLLC • JR Simplot Company • Boise Cascade
- Wes Coulam, Ernst & Young – 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 – RCG Tax & Estate Solutions, PLLC
- Mike Oths – Magistrate Judge, Idaho Fourth Judicial District
Registration for the 2018 Gem State Tax Symposium will open April 2! If you have questions about the conference please contact the event coordinator, Kamila Van Horn at firstname.lastname@example.org.
2017 Gem State Tax Symposium Agenda
The 2018 agenda is coming soon!
Tax Symposium agenda with speakers, topics and times
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 Heather Field,
UC Hastings College of Law
How Low Will You Go? Ethics and Aggressive Tax Planning 9:00 - 9:10 a.m. Transition 9:10 - 10:25 a.m. Breakout 1A Advanced Nicholas Marshall,
Ahrens DeAngeli Law Group
State Income Taxation of Trusts and State Estate Taxation in Idaho and Its Neighboring States Breakout 1B Basic Carolyn Linkov,
Eide Bailly LLP - Minneapolis
Overview of Key Tax Issues in Mergers and Acquisistions Breakout 1C Special Topic Nick Gaudioso,
Deloitte - Houston
Transfer Pricing: Key Considerations 10:25 - 10:40 a.m. Refreshment Break 10:40 - 11:55 a.m. Breakout 2A Advanced Alice Loo,
Deloitte - National
ASC 740 Advanced Breakout 2B Basic Ed Bodily,
An Introduction to Key Valuation Issues for CPAs Breakout 2C Special Topic John McGown,
Practical Issues of Using Financial Powers of Attorney in Idaho 11:55 - 12:40 p.m. Lunch 12:40 - 1:55 p.m. Plenary #2 Lee Sheppard,
Tax Policy Update 1:55 - 2:05 p.m. Transition 2:05 - 3:20 p.m. Breakout 3A Advanced Scott Schiefelbein,
Deloitte - National
State Tax Issues Presented by Federal Tax Reform Breakout 3B Basic Neal Koskella,
Givens Pursley LLP
Fun with 1031 Exchanges: the Fundamentals Breakout 3C Special Topic Jared Johnson,
Eide Bailly LLP - National
Taxation of Expats and Foreign Nationals 3:20 - 3:35 p.m. Refreshment Break 3:35 - 4:50 p.m. Plenary #3 John Mitchell,
former Chief Economist for U.S. Bank and former Boise State Economics Professor
Ending Year Eight In A New World
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.
If you prefer to pay via check, please print off the Registration form – hard copy and mail the completed form and check to:
Department of Accountancy
ATTN: Gem State Tax Symposium
Boise State University
1910 University Dr.
Boise, ID 83725-1610
- 2017 Speakers will include:
Heather M. Field is a Professor of Law at the University of California Hastings College of the Law, where she also holds the Eucalyptus Foundation Chair. She teaches a variety of tax law courses, and she leads UC Hastings’ tax law concentration program. Professor Field’s scholarly interests include tax elections, the role of choice in the tax law, the effect of tax law on businesses/business transactions, and professionalism and ethics in tax practice. She is a frequent speaker on tax law issues, and she has written more than a dozen articles.
While at UC Hastings, Professor Field has received the Rutter Award for Teaching Excellence, the 1066 Foundation Award for Scholarship, and the Visionary Award from the UC Hastings Board of Directors. Prior to joining the UC Hastings faculty, Professor Field was an associate at Latham & Watkins LLP in Los Angeles from 2000 to 2006. Her practiced focused on the federal taxation of corporations and partnerships and involved advising clients on the tax aspects of mergers, acquisitions, dispositions, restructurings, joint ventures, securities offerings, financial products, and structured finance transactions. Professor Field received a B.S. in Biochemistry from UCLA in 1997 and a J.D. from Harvard Law School in 2000, both magna cum laude. Professor Field is admitted to practice law in California.
Nick is a partner in the Ahrens DeAngeli Law Group. He received his B.A. from the University of Puget Sound in 1992, his J.D. from the University of Idaho College of Law in 1995 and his LL.M. in taxation from New York University School of law in 1996. Since 1996, Nick’s practice has focused on estate planning, complex trust and estate administration, and charitable planning. Nick routinely deals with complex estate, gift and generation skipping transfer tax issues as well as income tax issues associated with trusts, estates, IRAs and other qualified retirement plans. In his trust and estate administration practice, Nick represents trustees, executors, and beneficiaries in both contested and uncontested matters including mediation. His charitable planning practice includes structured gifts and the formation of charitable trusts and private foundations. Nick is a member of the state bar associations of California, Idaho and Washington. Nick is a fifth-generation Idahoan and lives in Boise with his wife, Michelle, and daughters, Emma and Zoë.
Carolyn Linkov, JD, has almost 20 years of tax experience, including experience working with both public and private companies on the federal income tax implications of various corporate reorganization issues, including spin-offs, taxable asset sales, and tax-free reorganizations. She has worked with clients in transaction structuring; evaluation of tax provisions in purchase & sale agreements; effects on owners; employee compensation issues; tax treatment of transaction costs; purchase price allocations; change in control matters; NOL limitation issues; and the adoption of or change to new accounting methods.
Carolyn has held senior management positions with two Big 4 firms, as well as other international firms. She has also held a management position in the Washington National Tax division of a global accounting firm’s Washington, DC office, where she focused on Accounting Methods and Inventory.
Carolyn received a Bachelor of Arts degree from the University of Miami and a Juris Doctorate from the University Of Connecticut School Of Law. She is admitted to the Connecticut Bar.
Nick Gaudioso is a senior consultant for Deloitte Tax in the US transfer pricing group. Based in Houston, Nick provides services to clients across multiple industries including energy, retail, media, software, chemicals, and agriculture.
In addition, Nick has experience with transfer pricing services including US and global documentation projects, country-by-country reporting, headquarter cost allocations, intellectual property planning and valuation, cost sharing arrangements, intercompany financing, transfer pricing audit defense, and advanced pricing agreement (APA) negotiations.
Nick is a Certified Public Accountant and holds active licenses in Idaho and Texas. Currently, he serves as the communication lead for the Deloitte Texas Social Impact Committee. He is a graduate of Boise State University with an M.S. in accounting and a B.B.A. in accounting and finance. Nick has published articles on the topics of cost accounting and transfer pricing in the Idaho Business Review and Bloomberg BNA’s Transfer Pricing Report
Alice is a Managing Director with the Washington National Tax Accounting for Income Taxes group. She consults with companies on the application of ASC 740 (aka FAS109 and FIN 48) involving various topics such as business combination, equity compensation, intraperiod tax allocation, etc. Alice was also on a Global Deployment Program (GDP) rotation with the China firm. During her rotation, Alice provided technical knowledge and experience on application of accounting standards, such as ASC 740, IAS 12 and Accounting Standards for Business Enterprises (aka new PRC GAAP), related to Chinese enterprise income tax matters.
Alice has notably contributed to the development of technical content for Deloitte’s internal and external training materials. She has served as an instructor on accounting for income tax topics at national and local firm seminars in both the US and China. Alice has been a guest lecturer various organizations including Tax Executives Institute, American Chamber of Commerce in Shanghai and CPA Australian (Shanghai) Limited. She has been published by The Tax Executive.
Alice received her Bachelor of Science in Economics from Duke University, Master in Accounting from University of North Carolina at Chapel Hill and Master in Taxation from Golden Gate University. She is a licensed Certified Public Accountant in California and is a member of the American Institute of Certified Public Accountants
Ed Bodily, a principle at Little-Morris, LLP, is a long-time Boise resident and has been practicing here for over twelve years. He is a Certified Professional Accountant, Certified Valuation Analyst and received his master’s degree in Accountancy-Taxation and double bachelor’s in Finance and Accounting from Boise State. Ed also holds membership in several professional associates including the AICPA, the Idaho Society of Public Accountants, and the National Association of Certified Valuation Analysts.
Ed is a member of Little-Morris’ Valuation, Audit, and Tax practices and has considerable experience with business valuation, as well as advising clients in business valuation disputes and buy-sell agreements. He joined Little-Morris in 2006 after spending several years with KPMG in their Tax and Audit departments, and Whitaker and Associates working with small business clients.
Ed enjoys the opportunity to give back to his alma mater and is asked back each year to speak to graduate students in the accounting program for their Financial Valuation and Analysis class. He is also actively involved in the community, serving as Past Chairman of the Board for Capital Matrix and Vice-President of the Board for the Boise State Alumni Association. His role as Assistant Boy Scout Master makes him hopeful that his young children will one day join his troop.
John McGown is an experienced tax attorney, with depth in a broad range of tax-related areas achieved through over 30 years of practicing law with Idaho’s oldest and largest law firm. He has taught graduate courses in estate planning, partnership tax, state taxation, tax-exempt organizations, and personal financial planning.
Also a certified public accountant, he has been a Fellow of the American College of Trust and Estate Counsel since 1997 and currently serves as the Idaho State Chair.
A frequent lecturer, John McGown has conducted over 100 continuing education presentations to various professional groups.
John has served as Chair of the Section of Taxation of the Idaho State Bar and of the Idaho Tax Practitioner Liaison Committee (to the IRS). He has been recognized by Best Lawyers in America by having been selected in (1) Tax Law and (2) Trusts and Estates annually since 2007. For 2013, 2015 and 2017, he was selected as Boise Tax Law Lawyer of the Year. John has been recognized by Super Lawyers, where he was selected in Tax (2013, 2014, 2015, 2016 and 2017).
John was selected to receive the Distinguished Lawyer Award in 2014. It is the highest singular recognition bestowed upon any individual member of the Idaho State Bar. This award is given to an attorney (or attorneys) each year who has distinguished the profession through exemplary conduct and many years of dedicated service to the profession and to Idaho citizens.
For almost 20 years, John served as the column editor for “Tax Thoughts” in The Advocate, a monthly publication of the Idaho State Bar Association. He is the author of numerous articles in TAXES – The Tax Magazine, Taxation for Lawyers, Tax Notes, the ACTEC Law Journal, The State and Local Tax Lawyer, The Journal of Taxation, The Journal of State Taxation, and the Idaho Law Review.
In his spare time, John enjoys being active outdoors and has completed 17 Races to Robie Creek (toughest half marathon in the West) and reached the Summit of Mt. Borah, Idaho’s highest point.
Specialties: John McGown practices general tax law, estate planning, tax disputes, tax-exempt organizations, and probate law.
Lee Sheppard is a contributing editor of Tax Notes, a Washington-based weekly tax journal.
Sheppard is one of the most widely read and respected tax commentators in the world. She has been a mainstay of Tax Analysts’ publications for 30 years. She was recently named one of the Global Tax 50 most influential players in international taxation by International Tax Review. She was written up in The New York Times for her unique contribution to tax reporting.
Sheppard specializes in financial issues and taxation of multinational corporations. She is known for her commentary on the international consensus, treaty issues, transfer pricing, and European tax developments. She writes about cutting-edge financial issues such as derivatives, hybrid securities and hedge fund questions. She also writes about banking and securities law issues.
Sheppard is well known for her trenchant and truthful observations. She is fond of spiking her articles with humor and social commentary. She frequently comments on fashion and soccer. She also writes a blog for Forbes. She is a member of the Economic Club of New York.
She is frequently asked to speak on tax subjects. She has appeared on television shows such as 60 Minutes and Frontline. She has been featured in the documentaries We’re Not Broke (Onshore Productions), An Inconvenient Tax (Life Is My Movie) and American Made Movie (Life Is My Movie).
Sheppard is trained as a lawyer, having attended Northwestern University and Northwestern University School of Law. She joined Tax Analysts in 1983 after a brief stint in practice.
Tax Analysts, the publisher of Tax Notes and related publications, is a nonprofit publisher that provides the latest and most in-depth tax information worldwide. www.taxanalysts.com.Scott Schiefelbein has practiced business and tax law for over 19 years. Scott is a member of the firm’s Washington National Tax practice for Multistate Tax and currently leads Deloitte’s Portland multistate tax practice. Scott also serves as the firm’s State Tax Desk contact for all Oregon and Idaho tax questions. Scott manages compliance and tax consulting engagements for a wide variety of corporate and pass-through clients. 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).
Scott joined Deloitte in 2008 after spending several 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 Executive Committee and Laws Committee. When not chasing his three children around the house, Scott is active in several local boards and non-profit organizations.
Armed with degrees accounting and taxation, Neal offers a unique perspective to a business’s life cycle, from planning and formation to dissolution and winding up. Whether nonprofit or for-profit, single owner startup or a multi-million dollar enterprise, Neal helps his clients navigate even the most-intricate commercial transactions.
Before joining Givens Pursley LLP, Neal passed the CPA Exam. Although he’s not currently licensed as a certified public accountant, this foundation allows Neal to carefully guide clients through the federal and state tax labyrinth. Neal helps his clients attack a variety of complex tax matters and transactions, including 1031 exchanges, partnership tax, nonprofit tax, and sales/use tax compliance.
As an extension of his business and tax expertise, Neal also consults with his clients and formulates personalized estate plans. Neal recognizes that because estate planning varies based on an individual’s own circumstances, estate plans are simply not “one size fits all.” Neal carefully analyzes his clients’ individual characteristics and goals to develop a plan that’s right for them.
Simply put, Neal represents his clients with enthusiasm and vigor. As the Director of the University of Idaho Tax Clinic put it, “He is his clients’ champion.”
- Juris Doctor, University of Idaho College of Law, magna cum laude
- Masters of Science in Accountancy—Taxation, Boise State University, 3.97 GPA
- B.A. Accountancy, Boise State University, cum laude
Memberships & Affiliations
- Gem State Tax Symposium, Board Member
- Idaho State Bar Tax, Estate Planning, & Probate Section Member
- Idaho State Bar Business and Corporate Law Section Member
- Beta Alpha Psi
- Beta Gamma Sigma Honor’s Society
Publications & Presentations
- Neal A. Koskella and Nathan Nielson, Presentation: CLE for the Family Law Section of the Idaho State Bar, Family Matters: The Tax Implications of Divorce (May 2013).
- Neal A. Koskella, When you can’t pay your business bills, pay taxman first, Idaho Statesman’s Business Insider (April 16, 2013), available at http://www.idahostatesman.com/2013/04/16/2536068/when-you-cant-pay-your-business.html#!.
- Neal A. Koskella, The Enigma of Sales Taxation Through the Use of State or Federal “Amazon” Laws: Are We Getting Anywhere?, 49 Idaho L. Rev. 121 (2012), available at http://www.uidaho.edu/~/media/Files/orgs/Law/law-review/2013/Koskella.ashx.
Jared has more than 11 years of professional experience with assisting individuals with cross boarder taxation issues. He specializes in international taxation and tax equalization as it specifically relates to individuals. His experience includes both US citizens (and green card holders) working abroad, and individuals from foreign countries working in the United States. Jared has knowledge of global stock withholding processes, reducing client withholding and reporting risk for employees with cross border issues. He also has experience with reporting foreign investment in the US, as well as the employment related issues a company would face in sending employees on foreign/domestic assignments, and has specialized knowledge in various voluntary disclosure programs available to US taxpayer’s with undisclosed accounts. Jared is located in the Eide Bailly Salt Lake City, UT office.
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 45 years.
John was a member of the Western Blue Chip Forecast Panel, and is a Trustee of the Aquila Tax Free Trust of Oregon, a board member of Oregon Mutual Insurance Company and Northwest Bank which has branches in Portland, Seattle and Boise. John was Chairman of the Oregon Council of Economic Advisors from 1992 to 1998 and a member from 1984 to 1998. He was Chairman of Governor Kitzhaber’s Tax Review Technical Advisory Committee and was a member of the American Bankers Association Panel of Economists.
John and his wife Carol divide their time between the Portland area and Coeur d’Alene. He enjoys biking, railroading, sea kayaking and his granddaughters.
- 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 email@example.com 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 26, 2017.
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.