Overview
Michael J. Hilkin and Stephen P. Kranz are speaking at the 2025 Institute for Professionals in Taxation (IPT) Annual Conference in Fort Lauderdale, FL on June 22 – 25, 2025. Session topics include:
Know When to Hold ‘Em, Know When to Fold ‘Em: Top Income Tax Matters in Litigation
June 23 | 1:30 – 2:30 pm
Speaker: Michael J. Hilkin
Know When to Hold ‘Em, Know When to Fold ‘Em: Top Income Tax Matters in Litigation
This panel will address the top 10 income tax cases from the last year that are impacting corporate income taxpayers throughout the country. The speakers will spotlight cases addressing the inclusion (or exclusion) of foreign income from taxable income, the apportionment of services income, and factor representation whether those cases were big wins, bad beats, or still waiting for the deciding river card.
Learning Objectives:
- Explain and critique corporate income tax decisions from the last year
- Address the potential impacts of corporate income tax cases continuing to be litigated in 2025
- Predict how corporate income tax cases and decisions will impact taxpayers in the years to come
Changing Tides: Federal Tax Reform Creating SALTy Waves Before and After 2025
June 24 | 3:45 – 4:45 pm
Speaker: Stephen P. Kranz
From 2017’s TCJA through 2025’s proposed tax cuts, this session will cover ongoing controversy and developments related to the state corporate income tax impact of federal reform. The speakers will provide updates on TCJA-related state controversy that continues to swell as taxpayers seek to mitigate state taxation of foreign income, deduct FDII, and decouple from 163(j)’s interest expense limitation and mandatory amortization of research & development expenses. Looking forward, they will discuss the state tax implications of federal developments brewing in the distance, such as proposals to repeal mandatory R&D amortization and investment credits and extend full expensing.
Learning Objectives:
- Identify opportunities to limit or decouple from federal changes
- Assess ways to mitigate growing state taxation of foreign income
- Evaluate state tax impact of recently proposed federal reforms
