7:45 A.M. - 8:25 A.M.

Registration and Continental Breakfast

8:25 A.M. - 8:30 A.M.

Welcome

Alvin H. Lieberman, The University of Akron, G.W. Daverio School of Accountancy

8:30 A.M. - 9:00 A.M.

Self-Employment Taxation of Owners of Pass Through Entities

Thomas I. Hausman, JD, Schneider, Smeltz, Ranney & Lafond PLL, Cleveland, Ohio
Thomas Hausman joined Schneider, Smeltz, Ranney & LaFond in 2010 as an Of Counsel member of the firm. He specializes in tax, partnership and corporate practice, and estate planning. Mr. Hausman represents taxpayers in tax controversy matters before the Internal Revenue Service, the Ohio Board of Tax Appeals, and in the United States Tax Court. Mr. Hausman has taught tax law at Case Western Reserve University School of Law. From 1994 to 2005, he was a full-time faculty member of the Law School, and was the Administrative Director of the School’s Graduate Tax (LL.M.) Program. He continues to be an adjunct professor at the Law School, teaching courses in Estate Planning and Partnership Tax.

9:00 A.M. - 9:30 A.M.

Classification of Workers as Employees or Independent Contractors

David J. Lewis, CPA, JD, Buckingham, Doolittle & Burroughs, LLP, Akron, Ohio
David Lewis, a partner with the regional law firm of Buckingham, Doolittle & Burroughs, LLP, is a tax specialist, but regularly counsels service, manufacturing, food ingredients, farming, processing, transportation, distribution and technology companies on a variety of business needs. He represents taxpayers on tax shelter audits including listed transactions, off-shore trusts, intermediary tax shelters, and foreign and Swiss accounts.  His experience includes applying business and tax analysis to mergers and acquisitions, and practicing corporate, individual, partnership, and excise tax law. He teaches Tax Practice and Procedure for The University of Akron Master of Taxation Program.  Mr. Lewis earned his Juris Doctorate from Cleveland-Marshall College of Law and maintains a CPA license in Ohio.

9:30 A.M. - 10:00 A.M.

Taxation of Carried & Profits Interest

Jon R. Stefanik II, JD, MT, Buckingham, Doolittle & Burroughs, LLP, Akron, Ohio
Jon Stefanik, an associate with the regional law firm of Buckingham, Doolittle & Burroughs, LLP, focuses his practice on tax planning for a variety of business transactions, as well as on federal and state tax controversies.  Mr. Stefanik assists clients with entity formations, contract drafting and an array of other diverse business transactions. His experience includes analysis of a wide range of tax issues, including issues related to LLC and partnership taxation, estate and gift taxation, corporate taxation and state and local taxation. Mr. Stefanik earned his Juris Doctorate from The University of Akron School of Law. He earned his Master of Taxation and Bachelor of Science in Accountancy from The University of Akron.

10:00 A.M. - 10:15 A.M.

Break

10:15 A.M. - 10:45 A.M.

Compliance with IRC Section 409A

Cathy C. Godshall, JD, Buckingham, Doolittle & Burroughs, LLP, Akron, Ohio
Cathy Godshall, a partner with the regional law firm of Buckingham, Doolittle & Burroughs, LLP, represents professionals, corporations and other business entities providing them with advice concerning general corporate tax, organizational and transactional matters, including mergers and acquisitions. She specializes in the area of non-qualified executive compensation and tax exempt organizations. Ms. Godshall earned her Juris Doctorate from Case Western Reserve University School of Law. She earned her Bachelor of Arts degree from Kenyon College. Ms. Godshall has taught Non-qualified Executive Compensation for The University of Akron’s Master of Taxation Program.

10:45 A.M. - 11:30 A.M.

Roth IRA Conversions - Tax Strategy & Planning

Karen M. McCarthy, CPA, Meaden & Moore, Cleveland, Ohio
Karen McCarthy is Director of the Personal Tax Advisory Group for Meaden & Moore. Her practice focuses on tax planning and compliance services for individuals and executives. With over 19 years of experience working in the areas of individual, trust, gift tax and international taxation, Ms. McCarthy is skilled in managing the complex tax issues and transactions that her clients encounter when making financial and business decisions. Ms. McCarthy works closely with her client’s investment advisors to formulate and execute a financial plan that takes advantage of the best tax savings strategies available.

11:30 A.M. - 12:00 P.M.

Investment Outlook for 2010; Tax Planning Implications

Uma M. Rajeshwar, CFA, CTFA, Glenmede Investment & Wealth Management, Cleveland, Ohio
Uma Rajeshwar is first vice president and senior portfolio manager for Glenmede Investment and Wealth Management working primarily in Glenmede’s Cleveland office. In this role, Mr. Rajeshwar provides investment counsel and wealth advisory services to high net worth individuals and families. In addition, he serves on the Company’s Investment Policy and Stock Selection Committees. Mr. Rajeshwar brings twenty-four years of investment and trust experience to this position. He graduated from the University of Delhi, India, with a B. A. in economics and earned an M.B.A. from the University of Michigan.  Mr. Rajeshwar is a Certified Trust Financial Advisor and a holder of the Chartered Financial Analyst designation.

12:00 P.M. - 1:00 P.M.

Lunch

Luncheon Sponsor: Glenmede Investment and Wealth Management

1:00 P.M. - 1:45 P.M.

Pass Through Entities Tax Update

E. Lynn Nichols, CPA, Nichols Patrick CPE, INC., Hubbard, Ohio
A practicing CPA for forty years, Lynn is also the founder of Mares Nichols CPE, Inc., a developer of continuing education programs for CPAs. He is a regular contributor to Bisk Education’s CPE Network, co-moderator of the Taxation Discussion Groups for accountantsworld.com, a volunteer member of the Tax Division of the AICPA, and past Chair of the Board of Visitors of the School of Accounting at the University of Oklahoma. He is the 2005 recipient of The Ohio Society of CPAs’ Gold Medal for service to the accounting profession, and was selected in 2008 as one of Ohio’s outstanding CPAs.  Lynn serves as an advisor to CPA firms across the U.S. on matters of federal income taxation, tax practice quality control, and IRS procedures.  He has developed an intimate knowledge of tax law and regulation of tax practice which he shares with CPAs in clear, dynamic CPE presentations.  He is consistently rated an exceptional CPE program leader and conference speaker.

1:45 P.M. - 2:30 P.M.

Federal Tax Policy & Legislation Outlook

M. Andrew Prior, Pricewaterhousecoopers LLP, Washington, DC
Andrew Prior is a Director in the Washington National Tax Services (WNTS) office of PricewaterhouseCoopers LLP.  As a member of the Legislative & Regulatory Services group, Mr. Prior assists companies, associations, and coalitions with monitoring and analyzing federal tax legislative developments.  He also assists with lobbying and advocacy initiatives on behalf of clients before Congress, the U.S. Department of Treasury, and the IRS. Mr. Prior received a Bachelor of Arts degree in Political Science and Economics from The Johns Hopkins University and an M.A. in Public Policy from Georgetown University.

2:30 P.M. - 2:45 P.M.

Break

2:45 P.M. - 3:30 P.M.

Year End Tax Savings Strategies

Charles F. Mullin, CPA, CMA, MT, Apple Growth Partners, Akron, Ohio
Charles Mullen is a principal and the Director of Tax Services at Apple Growth Partners. He provides tax and accounting services to closely held companies and individuals, manages review services and assists with financial planning. Mr. Mullen earned his Master of Taxation and Bachelor of Science degree in Accountancy from The University of Akron. Mr. Mullen is a Certified Public Accountant and Certified Management Accountant.

3:30 P.M. - 4:15 P.M.

Take Two Aspirin and Call Me In the Morning... Explaining the Tax Provisions of Health Care Reform

William M. Smith, JD, CBIZ MHM, LLC, Bethesda, Maryland
William Smith, Managing Director of CBIZ MHM National Tax Office, is responsible for complex tax issues for offices throughout the country and consulting on risk management issues in local offices (including compliance with professional obligations). Mr. Smith is the Firm expert on professional responsibilities and ethical duties of accountants, as well as standards for issuing tax advice or opinions. He is the primary resource for CBIZ General Counsel on tax and audit related liability issues.  Mr. Smith leads CBIZ Tax Technical Community on C Corporations, including overlap with all international tax issues.  He is the primary resource for all tax matters related to Health Care Reform legislation for CBIZ MHM, LLC.

4:15 P.M. - 5:00 P.M.

Qualifying Gifts of Interests in Family Companies for the Annual Exclusion

Robert W. Malone, JD, Buckingham, Doolittle & Burroughs, LLP, Akron, Ohio
Rob Malone is a Partner with Buckingham, Doolittle & Burroughs, LLP and serves as Chair of the Business Practice Group.  He focuses his practice on a variety of tax matters and mergers and acquisitions, as well as trusts & estates.  Mr. Malone has served on the committees which drafted the Ohio statutes establishing a “bright-line” test for residency and authorizing Limited Liability Companies. He continues to serve on the committee that monitors and proposes amendments for Ohio’s Limited Liability Company legislation.  Mr. Malone currently serves on the faculty of The University of Akron Master of Taxation Program.  He has taught and spoken on a number of subjects, including mergers and acquisitions and federal and state taxation issues, at various universities, colleges and professional organizations.  Mr. Malone earned his Juris Doctorate from The Ohio State University College of Law and his Bachelors degree from Mount Union College.

5:00 P.M.

Adjourned