SALT in 2019 - It’s About More Than Just Wayfair
Jordan Goodman and David Hughes
2 hrs. CPE/CPD in Tax
SALT in 2019 - It’s About More Than Just Wayfair
Presented by Jordan Goodman and David Hughes

While the US Supreme Court’s decision in Wayfair has dominated recent headlines, there is a lot more happening in the SALT world that you and your clients need to know about.  This session will explore current SALT developments and trends with an emphasis on recent cases concerning nexus, apportionment, the tax base, exemptions, residency, and much more. 

Learning Objectives:
 •  Learn about recent state income tax cases concerning nexus, apportionment, unitary businesses and residency. 
 •  Hear about recent state sales and use tax cases concerning exemptions, sourcing, software and bundled transactions. 
 •  Understand how these recent cases and legislative developments affect your client’s potential exposure to state and local tax. 

Speaker Bios
Jordan M. Goodman
Partner
Horwood Marcus & Berk Chartered


Jordan is a partner in HMB’s State and Local Tax (SALT) Group and focuses his practice on resolving complex SALT controversies for Fortune 1000 corporations and wealthy families, nationwide.
Jordan represents operationally complex companies in manufacturing, retail, financial services, e-commerce, broadcasting and telecommunications. As an attorney and CPA with decades of experience,

Jordan has successfully resolved tax controversies in nearly every state and has counseled clients on the full range of tax issues and organizational structures affecting their businesses.

Clients seek Jordan’s help on a full range of tax issues including corporate income, sales and use, franchise, local licenses, gross receipts, business and occupation, single business, capital stock and unclaimed property matters. He regularly advises on nexus, apportionment, business income, unitary business groups and residency, credits, losses, exemptions and the tax base.

A sought-after lecturer and author on multi state tax issues, controversies and planning, Jordan is very active in the SALT community as a frequent staple to many major SALT institutions’ conferences and publications.

David A. Hughes
Partner
Horwood Marcus & Berk Chartered


David is a partner in HMB’s State and Local Tax (SALT) Group. He helps clients limit their state and local tax exposure through sensible planning and, when necessary, vigorous litigation strategies.

David advises Fortune 500 companies, privately-held companies, middle-market businesses and individuals on strategies to minimize their state and local tax exposure, maintain compliance and reduce the risk of audit problems. This includes income tax, sales/use tax, franchise tax, gross receipts tax, and unclaimed property matters involving nexus, apportionment, business income, unitary business groups, credits, losses and exemptions.

In addition to helping clients all over the country structure their businesses to reduce state and local tax liabilities, David represents them in audits, administrative proceedings, litigation and appeals.

He has argued cases for clients at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division).

As an active thought leader and speaker in the SALT community, as well as an adjunct professor at Northwestern University Pritzker School of Law, David offers a unique perspective and knowledge drawn from years of hands-on, practical experience.
   David A. Hughes, JD
Partner
Horwood Marcus & Berk
   
   David A. Hughes is a partner at Horwood Marcus & Berk Chartered in the firm's state and local tax (SALT) group. David's clients, who range from multinational corporations to individuals, all have one thing in common: the need to limit their state and local tax exposure either through planning or litigation. David advises clients on how to structure their business to reduce their state tax liabilities and he also defends clients in audits, administrative proceedings and court against tax assessments.

David has represented clients in over 30 states and has advised clients on income tax, sales/use tax, franchise tax, and unclaimed property matters, including matters involving nexus, apportionment, business income, unitary business groups, credits, losses, exemptions, and the tax base. David has argued cases at the Illinois Supreme Court, the Illinois Appellate Court and the New York (Appellate Division).

In addition to representing clients on a national basis, David is also very active in the SALT community. He is the former Chair of the SALT committee for the Illinois CPA Society and the former chair of the Chicago Bar Association's committee on state and local taxation. David also speaks and writes regularly on SALT matters. He is a co-author of the chapter entitled "Illinois Sales and Use Tax" in the American Bar Association's Sales and Use Tax Handbook and is on the Editorial Board of the Journal of Multistate Taxation and Incentives. In addition, he has spoken on behalf of NYU's School of Continuing and Professional Studies, the Council on State Taxation (COST), Tax Executives Institute (TEI), the American Bar Association, the Institute of Professionals in Taxation (IPT), the Illinois CPA Society, the Unclaimed Property Professionals Organization (UPP), and the Chicago Tax Club.

 
   Jordan M. Goodman, Esq.
Partner
Horwood Marcus & Berk
   
   Jordan M. Goodman is a partner with the law firm of Horwood Marcus & Berk Chartered, where he co-chairs the firm's state and local tax practice. Jordan plans for and resolves state and local tax controversies for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of certain organizational structures. He has also successfully resolved state tax controversies in virtually every state. Jordan has lectured on numerous state and local tax topics before business and professional associations, including the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, Georgetown University Institute on State and Local Taxation, the National Institute Symposium, and annual meetings for CPAmerica and AGN International. In addition, Mr. Goodman has created and presented accredited state and local tax seminars throughout the country. Mr. Goodman has also been recognized as an "Illinois Super Lawyer" by his clients and peers.

Mr. Goodman is a member of the Editorial Boards for The Journal of Multistate Taxation and CCH State Tax Income Alert. Jordan is also a contributing editor to Commerce Clearing House's State Tax Report. Mr. Goodman is author of the chapters entitled Other State Taxes and Unclaimed Property in the Illinois Institute of Continued Legal Education's Illinois Taxes and co-author of the chapter entitled Illinois Income Tax Considerations for the publication Organizing and Advising Illinois Businesses. He is also co-author of the Tax Management Multistate Tax portfolios entitled Sales and Use Taxes: The Machinery and Equipment Exemption, Illinois Income Tax, and Illinois Sales and Use Tax. Mr. Goodman has also authored the chapter entitled Illinois Sales and Use Tax in the American Bar Association's Sales and Use Tax Handbook and multiple articles on the unitary business principle, non-business income, apportionment irregularities, and situsing of services for income and sales tax purposes. He received his B.S. in Accounting with high honors from Indiana University and his J.D. from the University of Illinois. Mr. Goodman is also a Certified Public Accountant.